How to Form an LLC in New Hampshire

Everything you need to form a Limited Liability Company in New Hampshire (NH). Filing fee: $100 | Processing time: 5-7 business days

Filing Fee
$100
Annual Report
$100 annually
Processing Time
5-7 business days
Online Filing
Yes

State Income Tax

No individual income tax on wages; 7.5% Business Profits Tax; 0.55% Business Enterprise Tax

Steps to Form an LLC in New Hampshire

1

Check LLC name availability with the New Hampshire Secretary of State

2

Designate a registered agent in New Hampshire

3

File a Certificate of Formation with the New Hampshire Secretary of State

4

Pay the $100 filing fee

5

Obtain an EIN from the IRS

6

Register for Business Profits Tax and Business Enterprise Tax

7

Draft an Operating Agreement

Step-by-Step New Hampshire LLC Formation Guide

New Hampshire offers a unique tax environment for LLCs, with no broad-based income or sales tax, though a 7.5% Business Profits Tax (BPT) and a 0.55% Business Enterprise Tax (BET) apply to business income. Formation requires filing a Certificate of Formation with the NH Secretary of State for a $100 fee. The state's pro-business climate and proximity to the Boston metro area make it a compelling option for entrepreneurs in New England.

Step 1: Verify Your LLC Name Availability

Search the New Hampshire Secretary of State's online business name database to confirm your desired name is available. Your LLC name must include 'Limited Liability Company,' 'LLC,' or 'L.L.C.' and must be distinguishable from other registered entities in the state. You can reserve a name for 120 days by filing an application with the Secretary of State.

Step 2: Designate a Registered Agent

Your New Hampshire LLC must have a registered agent with a physical address in the state. The registered agent is responsible for accepting service of process, tax notices, and other official documents. You may act as your own registered agent if you have a New Hampshire address, or hire a professional service for added convenience.

Step 3: File Your Certificate of Formation

Submit your Certificate of Formation to the New Hampshire Secretary of State with the $100 filing fee. The certificate must include your LLC name, principal office address, registered agent information, and whether the LLC is member-managed or manager-managed. Online filing is available and is generally the fastest way to complete the process.

Step 4: Draft Your Operating Agreement

New Hampshire does not require an operating agreement, but creating one is strongly advised to clarify your LLC's internal operations. The agreement should outline each member's ownership interest, voting rights, profit distribution, and procedures for major business decisions. This document is particularly important for establishing how the Business Profits Tax obligations will be allocated among members.

Step 5: Obtain Your EIN from the IRS

Apply for a free Employer Identification Number through the IRS website. Your EIN is required for opening a business bank account, filing federal taxes, and hiring employees. New Hampshire LLCs should be aware that while there is no personal income tax on wages, the BPT and BET will apply to your business income at the entity level.

Step 6: Register for New Hampshire Business Taxes

Register with the New Hampshire Department of Revenue Administration for the Business Profits Tax and Business Enterprise Tax. The BPT is 7.5% on business income over $50,000, and the BET is 0.55% on the enterprise value tax base over $250,000. Although New Hampshire has no sales tax, certain industries may have specific licensing or excise tax requirements.

Step 7: Open a Business Bank Account

Open a dedicated business bank account to keep your LLC's finances separate from personal funds. You will need your Certificate of Formation, EIN, and valid identification. Proper financial separation is especially important in New Hampshire given the BPT and BET requirements, as clean records simplify your annual tax filings.

Step 8: File Your Annual Report

New Hampshire LLCs must file an annual report with the Secretary of State by April 1 each year. The annual report fee is $100, and it can be filed online. Failure to file the annual report can result in administrative dissolution of your LLC, so be sure to add this deadline to your compliance calendar.

New Hampshire's absence of broad income and sales taxes, combined with its accessible $100 filing fee, makes it a strong option for LLC formation in New England. Keep in mind the Business Profits Tax and Business Enterprise Tax that apply to your LLC's earnings, and plan your finances accordingly. Stay current with your annual report filings to maintain your LLC's good standing with the state.

Pros of Forming in New Hampshire

  • ✓No state income tax on wages or salaries
  • ✓Proximity to Boston and New England markets
  • ✓High quality of life and educated workforce

Cons of Forming in New Hampshire

  • ✗Business Profits Tax of 7.5% applies to LLC net income
  • ✗Business Enterprise Tax adds additional tax burden
  • ✗Higher cost of living compared to national average

Best For

Service businesses and sole operators near the Boston area who want to avoid wage-based income tax.

Frequently Asked Questions About New Hampshire LLCs

How much does it cost to form an LLC in New Hampshire?▼
The filing fee for forming an LLC in New Hampshire is $100, paid to the New Hampshire Secretary of State. This fee covers the filing of your Certificate of Formation and is a one-time cost at the time of formation.
How long does it take to process an LLC filing in New Hampshire?▼
Standard processing for New Hampshire LLC filings takes approximately 5 to 7 business days. Expedited options are available for faster turnaround if you need your LLC formed more quickly.
What are the annual report requirements for a New Hampshire LLC?▼
New Hampshire LLCs must file an annual report each year with a filing fee of $100. The report is due on April 1st and can be filed online through the Secretary of State's website. Failure to file can result in administrative dissolution of the LLC.
What are the registered agent requirements for a New Hampshire LLC?▼
Every New Hampshire LLC must appoint a registered agent with a physical address in the state. The registered agent can be an individual New Hampshire resident or a company authorized to do business in New Hampshire. The agent's address must be a street address, not a PO box.
Is an operating agreement required for a New Hampshire LLC?▼
New Hampshire does not legally require an operating agreement for LLCs. However, it is strongly recommended to create one to define the rights and responsibilities of members, management structure, and how profits and losses will be distributed. An operating agreement also strengthens your LLC's credibility and liability protection.
When does a New Hampshire LLC need an EIN?▼
Your New Hampshire LLC needs an EIN if it has multiple members, hires employees, or elects to be taxed as a corporation. Most banks also require an EIN to open a business account. The IRS issues EINs for free, and you can apply online for immediate issuance.
How does an LLC compare to an S-Corp or sole proprietorship in New Hampshire?▼
New Hampshire does not tax wages or earned income but does impose a 5% tax on dividends and interest income, along with a 7.5% Business Profits Tax (BPT) and a 0.55% Business Enterprise Tax (BET). A sole proprietorship subjects all business income to BPT and BET. An LLC offers liability protection with the same tax treatment, while an S-Corp election can help structure compensation to minimize BPT exposure for profitable businesses.
What makes New Hampshire's tax structure unique for LLCs?▼
New Hampshire has no general state income tax on wages or salaries, but it does impose a 7.5% Business Profits Tax on business income exceeding $50,000 and a 0.55% Business Enterprise Tax on the enterprise value tax base. There is also a 5% tax on dividend and interest income, though this applies to individuals, not the LLC itself. This unique structure means business owners should carefully plan how they take distributions from their LLC.
What is the Business Enterprise Tax in New Hampshire?▼
The Business Enterprise Tax (BET) is a 0.55% tax on the enterprise value tax base, which includes compensation, interest, and dividends paid by the business. It applies to businesses with gross receipts over $281,000 or an enterprise value tax base over $140,000. The BET paid can be credited against the Business Profits Tax, so it functions somewhat like a minimum tax on New Hampshire businesses.

Calculate Your New Hampshire LLC Costs

Get a detailed cost breakdown for forming your LLC in New Hampshire, including filing fees, registered agent costs, and more.

Use the Cost Calculator

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