Form an LLC in New Hampshire.
Filing an LLC in New Hampshire costs $100 for the Articles of Organization. With a registered agent service ($99/yr) and the Year-1 annual obligations, a typical first-year cost lands near $299. Ongoing cost runs about $199/year.
Run the numbers for New Hampshire.
Estimates only. Verify with the New Hampshire Secretary of State before paying. Not legal advice.
New Hampshire LLC fees, line by line
| Component | Cost / Rule | Note |
|---|---|---|
| Articles of Organization filing fee | $100 | One-time charge to register the LLC with the state. |
| Annual report | $100 / year | Late or missed reports trigger administrative dissolution in most states. |
| Franchise / business tax | $0 | This state has no minimum franchise tax for LLCs. |
| Registered agent | Required | Every state requires a registered agent. You can be your own RA in your home state at no cost; commercial services run $35–$300/yr. |
| Expedited filing | Available | Typical add-on $50–$100 for 1–3 day turnaround. |
Should you form in this state if you don't live here?
For most operators, the answer is no. An LLC pays state income tax wherever it operates, not where it's formed. Forming in New Hampshire while doing business in another state means paying both states' fees plus a foreign-qualification fee in your operating state. Real reasons to form in a non-home state: pure IP holdcos, real estate holdcos in the property state, asset-protection structures, or non-US residents with no US nexus. Full breakdown of when forming out-of-state pays off →
Forming an LLC in New Hampshire
New Hampshire's LLC formation process is handled through the Secretary of State's Division of Corporations. Articles of Organization can be filed online, by mail, or in person at the state office in Concord. Online filing is processed within one to two business days, and expedited service (same-day) is available for an additional $50 fee. Standard filing costs $100 online or $100 by mail. Unlike many states, New Hampshire does not require a registered agent or registered office, which simplifies formation for out-of-state owners and eliminates a recurring compliance expense. This flexibility is a distinctive advantage that appeals to small business owners seeking minimal ongoing administrative burdens.
Before filing, verify your LLC name is available by searching the Secretary of State's public database at sos.nh.gov. New Hampshire requires your business name to include "LLC," "L.L.C.," or "Limited Liability Company." The search is free and available 24/7 online. Name availability is first-come-first-served; once you've confirmed your choice is available, you can file immediately without reservation periods or pre-approval stages. If you want to secure the name before filing, New Hampshire offers a 120-day name reservation for $15. This provides flexibility if you need time to finalize your operating agreement or complete other startup tasks.
New Hampshire distinguishes itself by not requiring a registered agent or principal place of business on file. This means you can form an LLC in New Hampshire while maintaining a principal office in any state or country. Many business owners appreciate this privacy feature and the elimination of registered agent costs. However, the Secretary of State does require that at least one member or manager be designated as the contact person—you must maintain current address information on file and notify the state of any changes within 30 days. New Hampshire's streamlined approach reduces compliance complexity without sacrificing accountability.
One recurring obligation deserves a spot in your budget from day one: New Hampshire requires every LLC to file an annual report with the Secretary of State, due by April 1 each year, with a $100 fee. The filing itself is quick — a few minutes online through the state's QuickStart portal — but missing the deadline puts your LLC out of good standing and can eventually lead to administrative dissolution. Separately, changes to membership or management must be filed with the Secretary of State within 30 days. The paperwork is light by national standards, but the $100 report is a real yearly cost, not an optional one.
New Hampshire also does not require publication of your LLC formation in newspapers or official gazettes, removing a compliance burden found in states like New York. Once your Articles are filed and accepted, your LLC is fully operational with no additional public notice requirements. This speeds up the formation timeline and reduces overall startup costs. The state is particularly appealing for entrepreneurs who value privacy and want to avoid costly publication requirements or excessive regulatory compliance.
New Hampshire's business environment is shaped by its position as a tax-friendly state. The state imposes no sales tax and no traditional income tax on wages. However, New Hampshire does tax business profits through its "Business Enterprise Tax," a gross receipts tax that applies to certain business activities. This tax is calculated based on gross revenue minus specific deductions and is owed regardless of whether your business is profitable. For many small LLCs, particularly professional service firms, the tax burden is minimal. It's essential to consult a tax professional to understand how the Business Enterprise Tax applies to your specific business model.
State-specific tax considerations
New Hampshire's tax structure on LLC income is unique among states. The state does not tax wages or business profits of sole proprietors, but it does impose a "Business Enterprise Tax" (BET) on most business activities. The BET is a gross receipts tax—not a profit tax—applied to gross revenue minus certain deductions. For a typical LLC, the effective rate is approximately 0.57% to 0.75% of gross receipts. However, there are exemptions for businesses with gross revenue under $60,000 per year, making the BET irrelevant for many small startups. Professional service firms, manufacturers, and financial institutions may have different tax treatment; verify your business classification with the New Hampshire Department of Revenue Administration.
If your LLC has employees in New Hampshire, you must register with the Department of Employment Security for unemployment insurance. The state does not require state income tax withholding since New Hampshire has no income tax. However, federal withholding is mandatory. Self-employed members of LLCs pay federal self-employment tax on their personal returns; New Hampshire does not assess an additional self-employment tax. Sales tax registration is not required in New Hampshire since the state does not impose a sales tax. However, if your LLC has nexus in other states and sells to those states, you must register for and collect their respective sales taxes. Professional services are generally exempt from any tax in New Hampshire.
Frequently asked questions
Do I need a registered agent in New Hampshire?
No. New Hampshire does not require a registered agent or registered office. This is a significant advantage over many other states and eliminates a recurring compliance expense. You must maintain current contact information for at least one member or manager on file with the Secretary of State and notify the state of changes within 30 days, but a formal registered agent is not necessary.
Does New Hampshire require annual reports?
Yes. Every New Hampshire LLC files an annual report with the Secretary of State, due by April 1 each year, with a $100 fee. Filing is done online and takes only a few minutes, but skipping it puts your LLC out of good standing and can lead to administrative dissolution. You must also file amendments within 30 days if your membership, manager, or contact information changes.
What is New Hampshire's Business Enterprise Tax?
New Hampshire's Business Enterprise Tax (BET) is a gross receipts tax applied to most business activities at approximately 0.57% to 0.75% of gross revenue, minus deductions. However, businesses with gross revenue under $60,000 per year are exempt. The tax is owed annually based on your LLC's gross receipts, not net profit. Consult a tax professional to determine if your specific business type and revenue level is subject to the BET.
Can I form a New Hampshire LLC from outside the state?
Yes. New Hampshire allows out-of-state residents to form LLCs entirely online. You do not need to be a New Hampshire resident, and you do not need a physical office address in the state. Your LLC can be managed from anywhere, with only one member or manager needing to maintain current contact information on file with the Secretary of State.
Sources & verification
- Official: New Hampshire Secretary of State — business filings
- IRS — Limited Liability Company guidance
Compare New Hampshire with other states
See the full ranking — best states to form an LLC → Compare formation services →