Learn the steps to form an LLC in New Hampshire – from choosing your name to filing your Certificate of Formation. $1 + $100 state fee. Start today.
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Filing fee: $100 by mail (Certificate of Formation); $102 online via NH QuickStart
Processing time: Up to 5 business days online; 1-3 weeks by mail. In-person expedite in Concord: +$25
State agency: New Hampshire Secretary of State, Corporation Division (NH QuickStart portal)
Annual report due: April 1 each year, filed in the January 1 – April 1 window — $100, with a $50 late fee after the deadline and administrative dissolution if neglected.
State tax rate: No personal income tax and no sales tax. Businesses pay the 7.5% Business Profits Tax only above $109,000 in gross income, plus a 0.55% Business Enterprise Tax above $298,000
Start your U.S. business journey today. Form your company with confidence and let Brio handle the paperwork.
Forming an LLC in New Hampshire takes 5 steps: choose and check your business name, appoint a Registered Agent with a physical New Hampshire address, file a Certificate of Formation online or by mail, draft an operating agreement, and get an Employer Identification Number (EIN) from the IRS. The state filing fee is $100.
New Hampshire’s tax pitch is unique in the country: no personal income tax, no sales tax, and — since the Interest & Dividends Tax was repealed in 2025 — no state tax on investment income either. A small LLC’s pass-through profits simply aren’t taxed by the state until the business itself crosses real revenue thresholds. An LLC gives you personal liability protection and pass-through taxation without the administrative overhead of a corporation.
“No income tax” doesn’t mean “no tax” forever, though: once gross business income passes $109,000, the 7.5% Business Profits Tax applies, and above $298,000 in receipts the 0.55% Business Enterprise Tax (on compensation, interest, and dividends paid) kicks in — so growing LLCs need to register with the Department of Revenue Administration. Day to day, compliance is simple: one $100 annual report, no general business license, and no sales tax collection at all.
Unlike some states, New Hampshire doesn’t require you to reserve your name before filing — you simply claim it when you file your Certificate of Formation. If you’re not ready to file yet, you can optionally reserve a name for $15, which holds it for 120 days.
Your LLC name must be distinguishable from other registered businesses in New Hampshire and must include “Limited Liability Company,” “L.L.C.,” or “LLC.” Restricted words like “bank,” “trust,” or “insurance” require approval from the relevant regulator. Check the Secretary of State’s business name search before you file to avoid a rejection.
Every New Hampshire LLC must have a registered agent — a person or entity designated to receive legal notices and government documents on behalf of the business. The agent must have a physical street address in New Hampshire (a P.O. box doesn’t count) and be available during regular business hours. This isn’t a formality to let lapse: going 60 days without an agent is grounds for administrative dissolution.
You can serve as your own registered agent if you have a physical New Hampshire address and can be there during business hours. Many business owners use a professional registered agent service instead — it keeps your personal address off public records and ensures someone is always available to receive documents.
The Certificate of Formation (Form LLC-1) is the document that legally creates your New Hampshire LLC. You file it with the Secretary of State through the NH QuickStart portal ($102 with the online surcharge) or by mail ($100). Online filings take up to 5 business days; mail runs one to three weeks. There’s no online expedite, but a pending filing can be fast-tracked in person at the Concord office for $25 extra.
New Hampshire’s form asks for more than most states: besides your LLC’s name, registered agent, and management structure, you must state the nature of the company’s primary business and complete a statement addressing whether membership interests are exempt from registration under New Hampshire securities law. Leaving those items incomplete is a common reason filings get held or rejected, so answer them carefully.
New Hampshire doesn’t require you to file an operating agreement with the state, but you should have one. It’s the internal document that defines how your LLC is managed — who owns what, how profits are distributed, and how decisions get made. Without one, New Hampshire’s default LLC statutes fill in the gaps, which may not reflect what you actually want.
Your operating agreement should specify whether the LLC is member-managed or manager-managed. In a member-managed LLC, all owners share day-to-day authority. In a manager-managed LLC, a designated manager handles operations while other members retain economic rights. A written agreement is the version that holds up when disputes arise.
An Employer Identification Number (EIN) is a 9-digit federal tax ID issued by the IRS. Your New Hampshire LLC needs one to open a business bank account, hire employees, and file federal taxes. Applying online at irs.gov is free and issues your EIN immediately after you complete the application.
To use the IRS online application, the responsible party must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and the business must have its principal place of business in the United States. The IRS does not charge a fee for issuing an EIN.
New Hampshire LLCs file one report with the Secretary of State: a $100 annual report due April 1, filed within the January 1 to April 1 window each year — QuickStart won’t accept it earlier, so don’t try to file in December. Miss the deadline and a $50 late fee applies; keep missing it and the LLC is administratively dissolved, with reinstatement costing $135 plus every back report and late fee (and $500 if you wait more than three years).
There’s no sales tax to collect and no general state business license — only industry-specific licenses. The state obligation that sneaks up on people is the business tax pair: once gross business income tops $109,000 you must file the 7.5% Business Profits Tax with the Department of Revenue Administration, and above $298,000 in receipts or taxable enterprise value the 0.55% Business Enterprise Tax applies too — filing is required at those thresholds even in years when little or nothing is owed.
The required New Hampshire state fee is $100 to file the Certificate of Formation by mail, or $102 online through NH QuickStart. The annual report is $100 each year, and reserving your name before filing is optional at $15. If you’re in a hurry, in-person expedited handling in Concord adds $25. There’s no additional state fee to get your EIN; the IRS issues EINs for free.
Yes. New Hampshire allows a single person to form and own an LLC – this is called a single-member LLC. You can complete Form LLC-1 online through NH QuickStart without an attorney — just answer the nature-of-business and securities-exemption questions carefully, since incomplete answers put filings on hold. You’ll still need a registered agent with a physical New Hampshire address, but that can be yourself if you qualify.
No. New Hampshire charges a $100 Certificate of Formation fee ($102 online) – that’s a required state fee you can’t avoid. What you can avoid is paying extra for formation help. We handle your New Hampshire LLC filing for $1; you only pay the required state fees.
Yes. Every New Hampshire LLC files a $100 annual report, due April 1 and accepted only within the January 1 – April 1 window. File late and a $50 penalty applies; neglect it (or go 60 days without a registered agent) and the state administratively dissolves the LLC. Reinstatement within three years costs $135 plus all missed reports and late fees — after three years the reinstatement fee alone jumps to $500.
Yes, every New Hampshire LLC is required to have a registered agent. A registered agent is a person or entity that receives legal notices and official government documents on behalf of your LLC. The agent must have a physical street address in New Hampshire — not a P.O. box — and be available during regular business hours. You can serve as your own registered agent or use a professional service.
The mistakes that come up most often are treating “tax-free New Hampshire” as absolute and never registering for the Business Profits Tax and Business Enterprise Tax once revenue crosses the $109,000 and $298,000 thresholds — filing is mandatory there even when little is owed — and missing the April 1 annual report for the $50 late fee and eventual dissolution. Filers also try to submit the annual report before January 1 (the window won’t open), leave the nature-of-business or securities-exemption fields incomplete on Form LLC-1, and use a P.O. box for the registered agent.
Online filings through NH QuickStart take up to 5 business days — often less when the office is caught up. Mail filings take one to three weeks including transit. There’s no online expedite option; if you’re in a genuine hurry, a pending filing can be expedited in person at the Concord customer lobby for $25, which typically gets same-day or next-day approval.
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