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 | $100 | State filing fee |
| Annual Report | $100/year | Due April 1 |
| Registered Agent | $50–$150/year | Required NH physical address |
| EIN | Free | Apply at IRS.gov |
| Operating Agreement | $0–$1,000 | Recommended, not legally required |
4. How to Start a New Hampshire LLC (Step by Step)
- 1 Choose your LLC name (must include "Limited Liability Company," "L.L.C.," or "LLC")
- 2 Appoint a registered agent with a New Hampshire physical address
- 3 File a Certificate of Formation with the NH Secretary of State ($100)
- 4 Obtain an EIN from the IRS (free at IRS.gov)
- 5 Draft an Operating Agreement (not filed, but legally binding)
- 6 File an Annual Report by April 1 each year ($100)
- 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)