1. New Hampshire LLC Overview

If you operate a business in New Hampshire, forming an LLC locally provides robust liability protection and access to one of the most favorable tax climates in the Northeast.

  • No state income tax — $0 personal income tax on pass-through profits
  • No sales tax — Very easy compliance for retail businesses
  • Moderate fees — $100 to start, $100 per year to maintain

2. New Hampshire LLC Requirements

  • Name must contain "Limited Liability Company," "L.L.C.," or "LLC"
  • Appoint a registered agent with a New Hampshire physical address
  • File a Certificate of Formation with the Secretary of State ($100)
  • File an Annual Report by April 1 each year ($100)

3. New Hampshire LLC Costs and Fees (2026)

Cost Item Amount Notes
Certificate of Formation$100State filing fee
Annual Report$100/yearDue April 1
Registered Agent$50–$150/yearRequired NH physical address
EINFreeApply at IRS.gov
Operating Agreement$0–$1,000Recommended, not legally required

4. How to Start a New Hampshire LLC (Step by Step)

  1. 1 Choose your LLC name (must include "Limited Liability Company," "L.L.C.," or "LLC")
  2. 2 Appoint a registered agent with a New Hampshire physical address
  3. 3 File a Certificate of Formation with the NH Secretary of State ($100)
  4. 4 Obtain an EIN from the IRS (free at IRS.gov)
  5. 5 Draft an Operating Agreement (not filed, but legally binding)
  6. 6 File an Annual Report by April 1 each year ($100)
  7. 7 Open a business bank account
Understand the BPT and BET

While New Hampshire has no personal income tax, it does tax businesses directly. If your LLC generates over $103,000 in gross receipts, you may owe the Business Profits Tax. If your "enterprise value base" (dividends paid, wages paid, and interest paid) exceeds ~$281,000, you may owe the Business Enterprise Tax.

5. New Hampshire Annual Report

New Hampshire LLCs must file an Annual Report to maintain their active status.

  • Due Date: April 1 of every year.
  • Fee: $100.
  • Filing: Filed online via the NH QuickStart portal.

6. New Hampshire LLC Taxes (2026)

  • State income tax — $0 (No general personal income tax)
  • Business Profits Tax (BPT) — ~7.5% (applies only to businesses meeting certain revenue thresholds)
  • Federal income tax — Pass-through to personal return
  • Self-employment tax — 15.3% on net earnings
  • Sales tax — $0 (New Hampshire has no state sales tax)

7. Best For / Not Best For

Best For

  • Entrepreneurs living and operating in New Hampshire
  • Founders seeking a state with zero personal income tax and zero sales tax

Not Best For

  • Out-of-state owners without New Hampshire nexus
  • Businesses with extremely high profit margins (may trigger the Business Profits Tax)