CobaltProsper

How to start an LLC in New Hampshire

By Brent Chudoba, editor Updated

Forming an LLC in New Hampshire costs $100 to file the Certificate of Formation with the New Hampshire Secretary of State. After that you file an annual report of $100. New Hampshire charges no franchise tax on a standard LLC. Registered agent must be an individual, corporation, or LLC located in New Hampshire and residing in the state. Registered office cannot be a PO box. Annual report ($100) is due April 1 each year; a $50 late fee applies after that date.

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

New Hampshire LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Certificate of Formation)$100
Annual report$100/year
Franchise or business taxNone
Registered agentRequired

Source: New Hampshire Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in New Hampshire?

  1. Name your LLC. Pick a name that is available and meets New Hampshire naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. New Hampshire requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Certificate of Formation. Submit it to the New Hampshire Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. New Hampshire charges $100 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does New Hampshire have a franchise tax on an LLC?

No. New Hampshire does not have a franchise tax. LLCs conducting business in the state are subject to the Business Profits Tax (7.5% on taxable business profits, filing required above $109,000 gross business income) and the Business Enterprise Tax (0.55% on the enterprise value tax base, filing required above $298,000 gross receipts/enterprise value) - both unchanged for tax year 2026. Note: HB 155 (Chapter 280, signed July 10, 2026) creates an automatic BET rate-reduction mechanism (0.05 percentage point cut per $100 million of certified business tax surplus, floor 0.25%), but it is not effective until January 1, 2027 and is conditional on revenue triggers, so the current 2026 BET rate remains 0.55%.

How is an LLC taxed in New Hampshire?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. New Hampshire has no state individual income tax, so those pass-through profits face no state income tax, only federal tax. That is one reason New Hampshire is a popular state to form in.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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