How to Start an LLC in New Hampshire (Step-by-Step Guide)

Forming an LLC in New Hampshire requires filing a Certificate of Formation with the New Hampshire Secretary of State and paying a $100 filing fee. The process takes about 3-10 business days for online filings, with expedited and walk-in options available for faster processing.

New Hampshire stands out for having no personal income tax on earned wages and no sales tax, making it one of the most tax-friendly states in the country. However, LLCs may be subject to the Business Profits Tax and Business Enterprise Tax if they exceed certain revenue thresholds.

Follow these steps to start your New Hampshire LLC in 2026.

How to Start an LLC in New Hampshire (6 Steps)

Step 1: Name Your New Hampshire LLC

Your LLC name must be distinguishable from other business names registered in New Hampshire. The name must include “Limited Liability Company,” “LLC,” or “L.L.C.” Choosing a unique, memorable name is an important first step in building your business identity.

Search the New Hampshire Secretary of State’s business name database to check availability. You can reserve a name for 120 days by filing a Name Reservation ($15 fee), giving you time to prepare your formation documents.

New Hampshire naming rules:

• Must be distinguishable from any existing business entity registered in New Hampshire
• Cannot include words suggesting it’s a bank, insurance company, or government entity without proper authorization
• Must include an LLC designator (“Limited Liability Company,” “LLC,” or “L.L.C.”)
• Cannot contain language implying a purpose the LLC is not authorized to pursue

Tips for choosing your name:

• Check if a matching domain name is available for your website
• Search the USPTO trademark database to avoid potential conflicts
• Choose a name that’s easy to spell, pronounce, and remember
• Consider how the name works across your marketing materials

Step 2: Choose a Registered Agent

New Hampshire requires every LLC to have a registered agent with a physical street address in New Hampshire. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC. The agent must be available during normal business hours to accept service of process.

You have three options:

Option 1: Be your own registered agent. If you have a New Hampshire address and are available during business hours, you can serve as your own agent. This costs nothing but puts your personal address on public record.

Option 2: Appoint a friend, family member, or employee. Any New Hampshire resident with a physical address can serve as your registered agent.

Option 3: Use a professional service. Our top recommendation is Northwest Registered Agent ($39/year), which also handles LLC formation for $39 + the $100 state fee. Professional services keep your personal address private and ensure reliable document handling.

Step 3: File Your Certificate of Formation

File a Certificate of Formation with the New Hampshire Secretary of State. You can file online through NH QuickStart or by mail. Online filing is recommended for faster processing.

Filing details:

• Filing fee: $100
• Online filing: NH QuickStart portal (recommended — faster processing)
• Processing time: 3-10 business days (online), 1-3 weeks (mail)
• Expedited processing: Available for an additional $25
• Walk-in filing: Same-day processing at the State House Annex in Concord ($125 total)

Information required on the Certificate of Formation:

• LLC name
• Principal office address
• Registered agent name and New Hampshire street address
• Name and address of each organizer
• Whether the LLC is member-managed or manager-managed
• Effective date (if different from filing date)

Member-managed vs. manager-managed: In a member-managed LLC, all owners participate in business decisions. In a manager-managed LLC, designated managers run daily operations while other members take a passive role. Most small businesses choose member-managed.

Step 4: Create an Operating Agreement

New Hampshire doesn’t legally require an operating agreement, but having one is strongly recommended. This internal document governs your LLC’s operations and protects all members’ interests.

Key provisions to include:

• Ownership percentages and capital contributions
• How profits and losses are distributed
• Voting rights and decision-making procedures
• Rules for adding or removing members
• What happens if a member leaves or passes away
• Dissolution procedures

Even single-member LLCs should have an operating agreement. It strengthens your limited liability protection and is typically required to open a business bank account.

Step 5: Get an EIN

Apply for an Employer Identification Number (EIN) through the IRS website. It’s free and takes about 15 minutes online. Your EIN is your business’s tax identification number, and you’ll need it to open a business bank account, hire employees, and file taxes.

Get an EIN even if you have no employees. Banks typically require one for business accounts, and using your EIN instead of your Social Security number helps protect your identity.

Step 6: Register for New Hampshire Business Taxes

While New Hampshire has no personal income tax on earned wages, it does have two business-level taxes that may apply to your LLC: the Business Profits Tax (BPT) and the Business Enterprise Tax (BET). Understanding these taxes is essential for planning your LLC’s finances.

Business Profits Tax (BPT):

• Rate: 7.5% on net business income
• Applies to businesses with gross income exceeding $109,000
• Filed with the NH Department of Revenue Administration
• Due April 15 each year (with quarterly estimated payments if tax exceeds $200)

Business Enterprise Tax (BET):

• Rate: 0.55% on the enterprise value tax base
• Enterprise value = compensation paid + interest paid + dividends paid
• Applies to businesses with gross receipts over $298,000 or enterprise value base over $298,000
• BET payments can be credited against BPT liability (no double taxation)

Register through the NH Department of Revenue Administration if your LLC meets or exceeds these thresholds. If your LLC’s gross income is under $109,000 and gross receipts are under $298,000, you may not need to file either tax return.

New Hampshire LLC Costs

Total first-year cost: $100-$499 (depending on whether you use a registered agent service). The $100 annual report fee adds a recurring cost, but New Hampshire’s lack of sales tax and personal income tax helps offset this. See our complete guide to LLC costs by state.

Ongoing annual costs: After the first year, expect to pay $100/year for the annual report plus any registered agent fees. If you meet the BPT or BET thresholds, factor in those tax obligations as well.

New Hampshire LLC Taxes

New Hampshire has no personal income tax on earned wages or salaries and no state sales tax, making it one of the most tax-friendly states in the country. However, it does impose two business-level taxes that affect LLCs above certain revenue thresholds.

• Personal income tax: None on earned wages or salaries
• Business Profits Tax (BPT): 7.5% on net business income for businesses with gross income over $109,000
• Business Enterprise Tax (BET): 0.55% on the enterprise value tax base for businesses with gross receipts or enterprise value over $298,000
• Sales tax: None — New Hampshire has no state or local sales tax
• Self-employment tax: 15.3% federal (12.4% Social Security + 2.9% Medicare)
• Federal income tax: Standard pass-through taxation — profits pass to members’ personal returns

How the BPT and BET work together: If your LLC owes both BPT and BET, the BET paid can be used as a credit against your BPT liability. This prevents double taxation. In practice, you’ll pay the higher of the two amounts, not both combined. Small LLCs under both thresholds may owe no state business tax at all.

Pass-through taxation: By default, New Hampshire LLCs use pass-through taxation. Single-member LLCs report income on Schedule C. Multi-member LLCs file Form 1065 and issue K-1 forms. Members pay federal income tax and self-employment tax on their share of profits.

Annual Requirements for New Hampshire LLCs

• Annual report: Due by April 1 each year, filed with the New Hampshire Secretary of State. Filing fee is $100.
• Business Profits Tax (BPT): Due April 15 if your gross income exceeds $109,000. Estimated quarterly payments required if annual tax exceeds $200.
• Business Enterprise Tax (BET): Due April 15 if your gross receipts or enterprise value base exceeds $298,000.
• Maintain a registered agent: Must have a registered agent with a New Hampshire physical address at all times.
• Business licenses: Check with your city or town for any local business license or permit requirements.

Advantages of a New Hampshire LLC

• No personal income tax: New Hampshire does not tax earned wages or salaries
• No sales tax: No state or local sales tax simplifies retail operations
• Small business friendly: LLCs under the BPT/BET thresholds may owe zero state business tax
• Reasonable formation cost: $100 filing fee is in line with the national average
• Walk-in filing: Same-day processing available at the State House Annex in Concord

Frequently Asked Questions

How long does it take to form an LLC in New Hampshire?

Online filings take 3-10 business days. Expedited processing is available for an extra $25 fee. Walk-in filings at the State House Annex in Concord are processed the same day for $125 total.

Does New Hampshire have income tax?

New Hampshire has no personal income tax on earned wages or salaries. However, LLCs with gross business income over $109,000 are subject to the Business Profits Tax (7.5%), and businesses with gross receipts over $298,000 are subject to the Business Enterprise Tax (0.55%). Small LLCs below both thresholds may owe no state business tax at all.

Can I form a New Hampshire LLC if I live in another state?

Yes. You can form a New Hampshire LLC regardless of where you live. You’ll need a registered agent with a physical New Hampshire address. However, if you primarily do business in another state, you may be better off forming your LLC there instead — otherwise you’ll pay fees and potentially taxes in both states. See our how to start an LLC guide for more on choosing the right state.

Does New Hampshire require an operating agreement?

No, New Hampshire doesn’t legally require an operating agreement. However, we strongly recommend creating one. It protects your personal liability, clarifies ownership and management, and most banks require one to open a business account.

What is the Business Enterprise Tax (BET)?

The BET is a 0.55% tax on the “enterprise value tax base,” which is the sum of all compensation paid, interest expenses, and dividends. It applies to businesses with gross receipts or enterprise value exceeding $298,000. BET payments can be credited against the Business Profits Tax, so you won’t be double-taxed.

Do I need a business license in New Hampshire?

New Hampshire doesn’t have a general state business license. However, certain industries require specific state licenses (food service, construction, professional services, etc.). Additionally, many cities and towns have their own business permit requirements. Check with your local town clerk or city hall.

When is the New Hampshire LLC annual report due?

The annual report is due by April 1 each year and costs $100 to file. This is filed with the Secretary of State and confirms your LLC’s basic information. Failure to file can result in administrative dissolution of your LLC.

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