How much does it cost to form an LLC in New Hampshire in 2026?

The Certificate of Formation filing fee is $100 by mail, or $102 if you file online through NH QuickStart (the extra $2 is an electronic processing surcharge). Add $50 to $125 per year if you hire a commercial registered agent. First-year totals for a typical New Hampshire LLC land around $150 to $230 before any tax obligations.

Does New Hampshire have an annual report for LLCs?

Yes. Every New Hampshire LLC files an annual report by April 1 each year, starting the year after formation. The fee is $100 by mail or $102 online. A $50 late penalty applies immediately after April 1, and continued non-filing leads to administrative dissolution.

Do New Hampshire LLCs pay state income tax?

New Hampshire does not tax individual wage income, but LLCs owe two entity-level taxes once revenue crosses the filing thresholds. The Business Profits Tax is 7.5% on net income above $109,000 gross, and the Business Enterprise Tax is 0.55% on wages, interest, and dividends paid out above $298,000. Both taxes apply regardless of how the LLC is classified federally, and BET paid is creditable against BPT.

How long does it take to form a New Hampshire LLC?

Online filings through NH QuickStart currently take around 10 business days to clear. Mail filings run closer to 21 business days. For faster service, you can walk the paper form into the Customer Lobby at the State House in Concord and pay $25 for next-business-day processing.

Should I form my LLC in New Hampshire instead of my home state?

Usually no, unless you live or operate here. If you run the business from Massachusetts or Vermont, those states will require you to register your New Hampshire LLC as a foreign LLC and pay their fees and taxes anyway. The BPT and BET also follow activity in New Hampshire, so a non-resident with no New Hampshire customers, property, or payroll is paying fees for a footprint that does not exist.

Does New Hampshire require an operating agreement?

No. Under RSA 304-C:40, an operating agreement can be written, oral, or implied by course of dealing, and nothing needs to be filed with the state. Any multi-member LLC or any LLC opening a bank account should still have a written agreement for practical reasons, but there is no statutory requirement.

Does New Hampshire have a sales tax?

No general state sales tax exists. New Hampshire does impose a 9% Meals and Rooms (Rentals) Tax on prepared food, hotel lodging, and short-term motor vehicle rentals, collected by the business and remitted to the Department of Revenue Administration. For most LLCs outside hospitality and restaurant operations, the 0.0% statewide rate applies.

What is the difference between New Hampshire's BPT and BET?

The Business Profits Tax is a 7.5% income tax on net business profit for businesses above $109,000 in gross income. The Business Enterprise Tax is a 0.55% value-added tax on the sum of wages, interest, and dividends paid out, for businesses above $298,000 in gross receipts or enterprise value tax base. BET paid reduces BPT dollar for dollar, so the combined burden is capped near the BPT amount for most profitable LLCs, but unprofitable businesses with meaningful payroll can still owe BET in a year they owe no BPT.

New Hampshire LLC: fees, filing steps, and 2026 costs

$100 Filing fee Online filing available

$300 Year 1 estimate Filing + first year tax + RA

10 days (expedited 24h) Approval Mail ~21d

$100 annual report Ongoing Due 04/01 annually

Where New Hampshire fits, and where it doesn't

Good fit for New Hampshire

You live in New Hampshire and run a service, trades, or retail business out of a New Hampshire address. You are a real estate investor holding New Hampshire rental property through an LLC. You have a small side business under the BPT and BET filing thresholds and want the cleanest possible home-state setup. You are a consultant who wants to be taxed personally (no state wage tax) even though the entity owes BPT once revenue grows.

Skip New Hampshire when

You live in Massachusetts, Vermont, or Maine and are attracted by the no-sales-tax, no-wage-tax image; once your business actually operates from your home state, that is the state that taxes you. You have a high-margin online business where BPT at 7.5% on net profit will outweigh what your home state would charge. You are looking for a Wyoming-style privacy wrapper; New Hampshire filings disclose member and manager information and the state has no series LLC. For a non-resident with no New Hampshire customers or property, New Hampshire is an average pick at best.

What a New Hampshire LLC actually costs

Formation filing fee Paid once at formation $100
Commercial registered agent Annual, estimate $100
Annual report fee Annual, due 04/01 $100
Year 1 total estimate Formation plus first-year ongoing $300

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $300

Year 2 $200

Year 3 $200

How New Hampshire compares on the basics

Online filing File through state portal

Yes

Expedited processing $25 for 24h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax No general state sales tax

None

How to apply for an LLC in New Hampshire

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the New Hampshire Secretary of State record. Check availability at the New Hampshire entity search.
Designate a registered agent
Every New Hampshire LLC is required to have a registered agent with a physical street address in New Hampshire. You can serve as your own agent if you live in New Hampshire, or hire a commercial service for $99 to $249/yr. See the New Hampshire registered agent guide.
File Certificate of Formation (Form LLC-1)
Filing fee is $100. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $25.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
New Hampshire does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

File Form LLC-1 (Certificate of Formation) through the NH QuickStart portal at quickstart.sos.nh.gov. The state fee is $100 by mail or $102 online (the extra $2 is an electronic processing surcharge). Online processing currently runs about 10 business days; mail filings take roughly 21 business days. New Hampshire offers an expedited walk-in tier at $25 for next-business-day turnaround, but only if you physically deliver the paperwork to the Customer Lobby at the State House in Concord. Online filers cannot buy their way to the front of the queue.

Every New Hampshire LLC needs a registered agent with a physical New Hampshire street address; PO boxes do not count. You can serve as your own agent if you live here, or hire a commercial agent for the usual $50 to $125 per year. The Certificate itself is short (name, principal office address, registered agent, nature of business, management structure). The one field that trips people up is the 'nature of business' box, which the Secretary of State expects to actually describe what the LLC does, not a generic 'any lawful purpose' placeholder.

Check name availability File online New Hampshire formation guidance

How New Hampshire taxes an LLC

New Hampshire has no general personal income tax on wages and no state sales tax, and the old Interest and Dividends tax was fully repealed effective January 1, 2025. That is the part of the reputation that holds up. The business side is where the picture changes.

New Hampshire imposes two entity-level taxes that apply to LLCs regardless of federal tax classification. The Business Profits Tax (BPT) is a flat 7.5% on net business income for any business with gross income above $109,000 for tax periods beginning on or after January 1, 2025 (the threshold is indexed biennially to CPI). The Business Enterprise Tax (BET) is 0.55% on the enterprise value tax base (wages, interest, and dividends paid out) for businesses with gross receipts over $298,000 or an enterprise value tax base over $298,000. BET paid is creditable against BPT, which softens the blow. Any LLC with meaningful payroll or profit files both returns. A 0.5% BET rate reduction is scheduled under HB 155 for tax periods ending on or after December 31, 2026, subject to final enactment.

Because federal tax classification is ignored for BPT and BET, single-member LLCs and partnerships pay the same entity-level taxes as C-corp LLCs. Members still report their share of profit on federal returns and on home-state personal returns if they live elsewhere. Statewide sales tax is 0.0%, though the Meals and Rooms Tax hits prepared food, hotel lodging, and short-term vehicle rentals at 9%.

Ongoing compliance and costs after year one

Budget $100 per year for the annual report filed through NH QuickStart, plus $50 to $125 annually for a commercial registered agent if you are not serving as your own. The report is due April 1 every year and a $50 late fee kicks in the moment you miss it. Above that, you are looking at BPT and BET returns to the Department of Revenue Administration once you cross the filing thresholds, which realistically hits any LLC that turns into more than a hobby.

For a non-resident forming in New Hampshire while operating from somewhere else, the numbers get worse. You pay $100 here, you pay the home-state foreign LLC fee and its annual report, and if your home state taxes LLC income you pay that too. The 'no income tax state' framing only saves money when the income is yours personally and your business is actually located in New Hampshire.

Common mistakes forming a New Hampshire LLC

Two patterns come up repeatedly. The first is assuming 'no income tax' means no business-level tax. Once you cross $109,000 in gross income, the BPT sends you a 7.5% bill on net profit; the BET catches enterprises at $298,000 in gross receipts or enterprise value tax base, including payroll. Plenty of founders who moved here for the personal tax story are surprised by Form NH-1065 the following April. The second is missing the April 1 annual report deadline. New Hampshire does not send a paper reminder to every LLC, the QuickStart email notice is easy to miss, and the $50 late penalty compounds with continued non-filing into administrative dissolution. If you are the kind of person who files everything in March, you are fine. If you file in April, set the calendar alert.

State agencies that handle New Hampshire LLCs

New Hampshire Secretary of State, Corporation Division

Website: www.sos.nh.gov/corporations-0
Phone: (603) 271-3246
Email: corporate@sos.nh.gov
Mail: Corporation Division, 107 North Main Street, Room 204, Concord, NH 03301-4989
Office: State House, 107 North Main Street, Room 204, Concord, NH 03301
Hours: 8:00 AM to 4:30 PM Eastern, Monday to Friday

New Hampshire Department of Revenue Administration

Website: www.revenue.nh.gov
Phone: (603) 230-5000
Mail: Governor Hugh Gallen State Office Park, 109 Pleasant Street (Medical and Surgical Building), Concord, NH 03301
Office: 109 Pleasant Street, Concord, NH 03301
Hours: 8:00 AM to 4:30 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in New Hampshire in 2026?

The Certificate of Formation filing fee is $100 by mail, or $102 if you file online through NH QuickStart (the extra $2 is an electronic processing surcharge). Add $50 to $125 per year if you hire a commercial registered agent. First-year totals for a typical New Hampshire LLC land around $150 to $230 before any tax obligations.
Does New Hampshire have an annual report for LLCs?

Yes. Every New Hampshire LLC files an annual report by April 1 each year, starting the year after formation. The fee is $100 by mail or $102 online. A $50 late penalty applies immediately after April 1, and continued non-filing leads to administrative dissolution.
Do New Hampshire LLCs pay state income tax?

New Hampshire does not tax individual wage income, but LLCs owe two entity-level taxes once revenue crosses the filing thresholds. The Business Profits Tax is 7.5% on net income above $109,000 gross, and the Business Enterprise Tax is 0.55% on wages, interest, and dividends paid out above $298,000. Both taxes apply regardless of how the LLC is classified federally, and BET paid is creditable against BPT.
How long does it take to form a New Hampshire LLC?

Online filings through NH QuickStart currently take around 10 business days to clear. Mail filings run closer to 21 business days. For faster service, you can walk the paper form into the Customer Lobby at the State House in Concord and pay $25 for next-business-day processing.
Should I form my LLC in New Hampshire instead of my home state?

Usually no, unless you live or operate here. If you run the business from Massachusetts or Vermont, those states will require you to register your New Hampshire LLC as a foreign LLC and pay their fees and taxes anyway. The BPT and BET also follow activity in New Hampshire, so a non-resident with no New Hampshire customers, property, or payroll is paying fees for a footprint that does not exist.
Does New Hampshire require an operating agreement?

No. Under RSA 304-C:40, an operating agreement can be written, oral, or implied by course of dealing, and nothing needs to be filed with the state. Any multi-member LLC or any LLC opening a bank account should still have a written agreement for practical reasons, but there is no statutory requirement.
Does New Hampshire have a sales tax?

No general state sales tax exists. New Hampshire does impose a 9% Meals and Rooms (Rentals) Tax on prepared food, hotel lodging, and short-term motor vehicle rentals, collected by the business and remitted to the Department of Revenue Administration. For most LLCs outside hospitality and restaurant operations, the 0.0% statewide rate applies.
What is the difference between New Hampshire's BPT and BET?

The Business Profits Tax is a 7.5% income tax on net business profit for businesses above $109,000 in gross income. The Business Enterprise Tax is a 0.55% value-added tax on the sum of wages, interest, and dividends paid out, for businesses above $298,000 in gross receipts or enterprise value tax base. BET paid reduces BPT dollar for dollar, so the combined burden is capped near the BPT amount for most profitable LLCs, but unprofitable businesses with meaningful payroll can still owe BET in a year they owe no BPT.
How do I apply for an LLC in New Hampshire?

Apply for an LLC in New Hampshire by filing Certificate of Formation (Form LLC-1) with New Hampshire Secretary of State, Corporation Division. The filing fee is $100. Online filing is available through the state portal. Approval typically takes 10 business days online. Mail filings take about 21 business days. Before filing, pick a registered agent (see the New Hampshire registered agent guide) and confirm your business name is available using the state's entity search.

Compare New Hampshire to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against New Hampshire.

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New Hampshire vs Louisiana

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New Hampshire vs Pennsylvania

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New Hampshire vs Rhode Island

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New Hampshire vs Utah

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Sources

Filing fee: www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-12/form_ll… · verified April 21, 2026
New Hampshire Form LLC-1 Certificate of Formation: filing fee of $100 payable to State of New Hampshire. Online filing through NH QuickStart adds a $2 electronic processing surcharge (total $102). In-person walk-in filings carry an additional $25 expedite fee.
Expedited filing: sos.nh.gov/corporation-ucc-securities/corporation/forms-and-fees · verified April 21, 2026
New Hampshire Secretary of State Corporation Division: expedited service is available in person in the Customer Lobby for an additional $25 fee, providing next business day processing. Not offered for standard online or mail filings. Recorded the $25 walk-in tier.
Annual report fee: www.sos.nh.gov/corporations-0/file-annual-report · verified April 21, 2026
New Hampshire LLC annual report fee: $100 by mail or $102 online (includes $2 e-processing surcharge). Due April 1 each year. $50 late penalty applies if not filed by April 1. Filed through NH QuickStart.
Foreign LLC registration fee: www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-11/form_fl… · verified April 21, 2026
New Hampshire Form FLLC-1 Application for Foreign Limited Liability Company Registration: filing fee of $100. Matches the domestic Certificate of Formation fee.
Operating agreement requirement: law.justia.com/codes/new-hampshire/title-xxviii/chapter-304-c/section-… · verified April 21, 2026
RSA 304-C:40 Form of Operating Agreement: an operating agreement may be written, oral, or implied by course of dealing or otherwise. New Hampshire does not require LLCs to adopt a written operating agreement. Recorded as not required.
Publication requirement: gc.nh.gov/rsa/html/nhtoc/nhtoc-xxviii-304-c.htm · verified April 21, 2026
New Hampshire RSA Chapter 304-C contains no newspaper publication requirement for LLC formation. Not required.
Corporate income tax rate: www.revenue.nh.gov/taxes-glance/business-taxes · verified April 21, 2026
New Hampshire Business Profits Tax (BPT) rate is 7.5% for taxable periods ending on or after December 31, 2023, and continuing for 2026 per NH DRA. This is the state's functional corporate income tax rate. Not combined with the 0.55% Business Enterprise Tax (BET), which is captured separately in taxes.notes per the playbook's maxCorporateRate = income-only rule.
Sales tax rate: www.revenue.nh.gov/ · verified April 21, 2026
New Hampshire imposes no general state sales tax. A 9% Meals and Rooms (Rentals) Tax applies to prepared food, hotel lodging, and motor vehicle rentals, but no broad retail sales tax exists.
Business name search: quickstart.sos.nh.gov/online/BusinessInquire · verified April 21, 2026
NH QuickStart Business Inquire portal. Use to confirm name availability before filing.
Online filing portal: quickstart.sos.nh.gov/online/Account/LandingPage · verified April 21, 2026
NH QuickStart online business filing portal. Current published online processing time is 10 to 15 business days. Online submissions carry a $2 electronic processing surcharge on top of the $100 filing fee.
Certificate of Formation name: www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-12/form_ll… · verified April 21, 2026
Mail-in paper form titled 'Certificate of Formation' (Form LLC-1), revised October 2018. Online filers complete the equivalent form through NH QuickStart.

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