New Hampshire Business License in 2026: Meals and Rentals Licence, Trade Names and City Rules

New Hampshire is one of the easiest states in which to start a small business on paper. There is no general state business licence, no sales tax and no tax on wages, so a consultant, retailer or tradesperson can often open with nothing more than an EIN and, if they use a brand, a trade name. The exceptions are specific. Restaurants, hotels and short-term rentals need a meals and rentals licence, regulated professions and trades such as electricians and plumbers are licensed through the state, and cities like Manchester and Nashua license a list of activities. This guide covers each layer, with fees checked in October 2026.

Quick answer

New Hampshire has no general state business license and no sales tax (0%). If you serve meals, rent rooms or rent vehicles, you need a meals and rentals licence from the Department of Revenue Administration before opening, and you collect the 8.5% tax. Trade names cost $50, electricians and plumbers need state licences, and Manchester and Nashua license only listed activities.

• LLC: $100 to form, $100 annual report due April 1

• Meals and rentals licences expire June 30 of each odd-numbered year and renew automatically if your taxes are paid

• No state licence for general contractors

• Business profits tax 7.5% once gross income passes $109,000

Does New Hampshire have a state business license?

No. New Hampshire does not require businesses to hold a general licence from the state. The Department of Revenue Administration (DRA) issues licences only for specific taxes, mainly the meals and rentals tax, and it sends everyone else to their city or town clerk for local permits and to the Office of Professional Licensure and Certification (OPLC) for regulated trades and professions. Because there is no sales tax, there is no seller's permit either, which removes the registration most new businesses in other states start with.

That leaves four kinds of registration to think about. The Secretary of State's Corporation Division registers LLCs, corporations and trade names through its QuickStart portal. The DRA licenses meals and rentals operators, tobacco wholesalers and communications service retailers, and collects the business profits and business enterprise taxes. OPLC and other state agencies license occupations, food service and alcohol. Cities and towns license particular activities, issue building permits and enforce zoning.

So the answer to "do I need a business license in New Hampshire?" is often no. A web developer in Concord or an online seller in Keene may need only a trade name. A café in Portsmouth needs a meals and rentals licence, a food service licence and local approvals, and a peddler selling in downtown Manchester needs a city licence.

The meals and rentals licence

New Hampshire's one broad business licence comes with its meals and rooms (rentals) tax. Under RSA 78-A:4, every operator must register with the DRA and get a meals and rentals licence before opening a hotel, offering sleeping accommodation, selling taxable meals or renting motor vehicles. That covers restaurants, cafés, bars, food trucks, caterers, bakeries and grocery stores selling prepared food, hotels, motels, B&Bs, campgrounds with sleeping accommodation, short-term rental hosts and car rental businesses. Room and vehicle rental facilitators, such as online platforms, count as operators too.

You apply online through Granite Tax Connect, the DRA's portal, or on paper Form CD-3. The DRA issues a licence for each place of business, and caterers who serve meals at banquets, weddings and other events need an additional separate licence for that activity. The statute sets no fee for the licence, but it will not be issued if you owe the DRA unpaid taxes, interest or penalties. Licences cannot be transferred or assigned, so a new owner needs a new one.

The licence must be posted in a public area at the premises it covers. For short-term rentals, any advertisement, including an online listing, must show the operator's meals and rooms licence number. A short-term rental here means rooms in a residential unit let for tourist or transient use for less than 185 consecutive days. All licences expire on June 30 of each odd-numbered year, but they renew automatically as long as there has been no change of ownership and the operator has no overdue returns or unpaid taxes with the DRA.

The tax is 8.5% of taxable meals, room rentals and motor vehicle rentals, paid by the customer and remitted by the operator by the 15th of the following month. You file every month even when nothing is due, unless the DRA has approved you as a seasonal operator. Operators who file and pay on time and meet the record-keeping rules may keep a 3% commission, and electronic filing is required once taxable revenue reaches $25,000 in a calendar year.

Trade names and your legal structure

Anyone doing business under a name other than their exact legal name must register that trade name with the Corporation Division before using it, including in advertising. That applies to sole proprietors trading under a brand and to LLCs or corporations using a name different from the one on their formation filing. The registration costs $50, and it is filed through NH QuickStart, the division's online portal.

An LLC costs $100 to form, and every LLC and corporation then files an annual report by April 1 each year for $100. A report filed late adds a $50 fee, and an entity that stops filing is eventually dissolved and has to pay to reinstate. The Corporation Division offers a one-click annual report online, which makes the deadline easy to meet if you diary it. Our New Hampshire LLC guide covers forming and running the company, and our DBA guide compares naming rules in other states.

Registering the trade name has practical value beyond compliance. Banks will ask for the registration before opening an account in a brand name, and the record links the name to you if a customer or supplier needs to find out who is behind it.

Registrations vs operating licences in New Hampshire

	What it does	Lets you run a regulated activity?
LLC certificate of formation	Creates the legal entity	No
Trade name	Records who is behind a brand name	No
Meals and rentals licence	Lets you serve taxable meals, rent rooms or vehicles and collect the tax	Yes — required before opening
OPLC licence	Authorizes a regulated trade or profession	Yes
Food service or liquor licence	Authorizes food service or alcohol sales	Yes

LLC certificate of formation

What it does

Creates the legal entity

Lets you run a regulated activity?

No

Trade name

What it does

Records who is behind a brand name

Lets you run a regulated activity?

No

Meals and rentals licence

What it does

Lets you serve taxable meals, rent rooms or vehicles and collect the tax

Lets you run a regulated activity?

Yes — required before opening

OPLC licence

What it does

Authorizes a regulated trade or profession

Lets you run a regulated activity?

Yes

Food service or liquor licence

What it does

Authorizes food service or alcohol sales

Lets you run a regulated activity?

Yes

Business taxes that come with growth

New Hampshire's lack of a sales tax and wage tax does not mean no business taxes. The business profits tax (BPT) is 7.5% of business profits, and a business must file once its gross business income passes $109,000. The business enterprise tax (BET) is 0.55% of the enterprise value tax base, mainly wages, interest and dividends paid, and applies once gross receipts or the tax base passes $298,000. Both apply to sole proprietors and partnerships as well as companies.

Neither requires a licence, but both require registering with the DRA on Granite Tax Connect once you expect to file, and quarterly estimates once your expected liability passes $200. A 2026 law raises the BET filing threshold for tax years beginning in 2027, according to reports of HB 155, so check the DRA's figures each January. Budget for these taxes in your pricing from the start rather than treating New Hampshire as tax-free.

Contractors, trades and other regulated work

New Hampshire has no state licence for general contractors or home improvement contractors. A builder or remodeller needs no state licence to bid, though cities and towns issue building permits for the work and some set their own rules for contractors who pull permits. Electrical and plumbing work is different: electricians and plumbers are licensed by the state through OPLC, which also handles many other regulated occupations, from cosmetology and real estate to accountancy, engineering and home inspection.

Food and alcohol have their own regulators. The DRA notes that food service health licences are administered by the Department of Health and Human Services' Food Protection section, though larger cities such as Manchester and Nashua run their own health licensing for food businesses inside city limits. Alcohol is licensed by the New Hampshire Liquor Commission, which also licenses tobacco sales alongside the DRA's tobacco tax certificate for wholesalers and manufacturers.

Opening a restaurant in New Hampshire

Step 1

Form the LLC and register any trade name

Step 2

Meals and rentals licence on Granite Tax Connect

Step 3

Food service licence (DHHS or city health)

Step 4

Liquor licence if serving alcohol

Liquor Commission

Manchester: licences for listed activities

Manchester's City Clerk licenses a defined set of businesses rather than every business. The list includes food-service establishments from coffee shops to supermarkets; high-impact retail stores selling tobacco or nicotine products or lottery tickets; peddlers, hawkers and dealers in junk, old metals or second-hand articles; pawnbrokers; hotels, motels and B&Bs; tattoo and body-piercing studios; farmers' markets; taxi companies and drivers; companies that tow vehicles without the owner's consent; employment offices; circuses, carnivals and performers; arcades and dance halls; and places of entertainment, fairs, festivals and most special events.

Licences run on a licensing year from May 1 to April 30, and some first-year fees are prorated for applications made later in the year. A city-wide peddler licence costs $150 a year, with a daily option, and transferring a licence to a new owner, name or location costs $25. Applications are made at the Office of the City Clerk in City Hall, and the Business Licensing and Enforcement Division can tell you whether your business needs one. If yours is not on the list, you still need zoning approval for the premises, sign and building permits for any work, and a city health licence if you handle food.

Nashua and other cities and towns

Nashua's City Clerk licenses vendors, pawnbrokers and secondhand dealers, among others. A hawker and peddler vendor licence costs $100 a year, with daily and weekly options, and pawnbroker and secondhand dealer licences are $50, valid until April 1 each year. A food truck needs both a food service licence from the city's public health division and the clerk's vendor permit.

Smaller towns vary widely. Many have no business licences at all beyond peddler or hawker permits and building permits, while tourist towns may regulate seasonal vending and short-term rentals more closely. The DRA's own advice is the right starting point: ask your city or town clerk what local permits apply before you sign a lease or set up a stall.

Home-based businesses and short-term rentals

A home business needs no state licence unless its activity is regulated. A home-based bookkeeper, designer or online seller can usually trade with just a trade name, if one is used. Local zoning still applies: most towns allow home occupations within limits on customer visits, employees, signs and parking, and some require a permit, so check with the town before you advertise.

Short-term rentals are the home-based activity most likely to need a state licence. If you rent a room, apartment or house to visitors for less than 185 consecutive days, you need a meals and rentals licence, you collect the 8.5% rooms tax unless a platform collects it for you as a facilitator, and your listing must show your licence number. Towns set their own rules on whether short-term rentals are allowed in residential zones.

If you hire employees

New Hampshire has no income tax on wages, so there is no state withholding account to open. You do register with New Hampshire Employment Security for unemployment insurance, and you need workers' compensation insurance once you have employees. New Hampshire follows the federal minimum wage of $7.25 an hour, with a $3.27 cash wage for tipped employees when tips make up the difference. Get your EIN and these accounts in place before the first payroll.

Worked examples: first-year costs

A graphic designer in Concord. Sam works as a sole proprietor under the name "Granite Pixel". He registers the trade name for $50 and needs no state or city licence. His first-year registration cost is $50, and he files a business profits tax return once his gross income passes $109,000.

A café in Manchester. The owners form an LLC for $100, get a meals and rentals licence before opening, and apply to the City Clerk for a city business licence covering food service, along with the health inspection. A $15 lunch carries 8.5% meals tax, which is $1.28, and the café keeps a 3% commission on tax it files and pays on time.

A short-term rental in Portsmouth. A couple let their converted carriage house to visitors. They get a meals and rentals licence, put the licence number in every listing, and collect 8.5% on bookings shorter than 185 consecutive days: on a $1,000 week, that is $85. They also check the city's zoning rules for short-term rentals.

Getting legally set up in New Hampshire

1. 1

   Choose your structure and name

   Form an LLC for $100, or trade as a sole proprietor; register a trade name for $50 if you use a brand.

   New Hampshire LLC guide
2. 2

   Get an EIN

   Free from the IRS; you'll need it for your bank account and any DRA registration.

   EIN guide
3. 3

   Get a meals and rentals licence if it applies

   Restaurants, lodging, short-term rentals and car rentals apply on Granite Tax Connect before opening, one licence per location.

4. 4

   Get any state licence

   Electricians, plumbers and other regulated trades through OPLC; food service through DHHS or the city; alcohol and tobacco through the Liquor Commission.

5. 5

   Clear local requirements

   Ask your city or town clerk about local licences, zoning, sign and building permits.

Common mistakes and how to fix them

The first mistake is opening a food or lodging business before the meals and rentals licence arrives. The licence is required before you serve the first taxable meal or rent the first room, so apply as soon as your location is settled.

The second is listing a short-term rental without the licence number. Every advertisement, including platform listings, must show it, and operating without a licence brings penalties. Get the licence first, then publish the listing.

The third is assuming "no sales tax" means no business tax. The business profits and business enterprise taxes apply once you pass their thresholds, and quarterly estimates may be due. Track gross income from your first month.

The fourth is forgetting the annual report. It is due by April 1 every year, and late filers pay $50 on top of the $100 fee.

The fifth is trading under a brand without registering it. Register the trade name before you advertise, and keep the certificate for your bank.

Official New Hampshire links

• DRA — Tax licences and permitsMeals and rentals, tobacco, local permits
• DRA — Meals and rooms (rentals) taxApply for an operator's licence
• RSA 78-A:4 — Meals and rentals licences
• Secretary of State — Trade name forms and laws
• OPLC — Professional licensingElectricians, plumbers and other trades
• City of Manchester — Business licence

What to do next

Pick your structure with our New Hampshire LLC guide, check the name with the LLC name checker and get a free EIN. If you serve food, rent rooms or rent vehicles, apply for the meals and rentals licence before you open, and ask your city or town clerk about local licences. Budget the whole set-up with the startup cost calculator and bill clients with the invoice generator. To compare the region, see our Massachusetts guide, our list of states without sales tax or the business licenses overview.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Does New Hampshire require a general business license?

No. New Hampshire has no general state business licence and no sales tax, so most shops and service businesses need no state licence at all. Restaurants, hotels, short-term rentals and car rental firms need a meals and rentals licence from the Department of Revenue Administration, regulated professions are licensed through OPLC, and cities such as Manchester and Nashua license specific activities.

How much does a New Hampshire business license cost?

There is no general licence fee, and the meals and rentals statute sets no licence fee. An LLC costs $100 to form and $100 a year for the annual report, and a trade name is $50. City licences vary: a Manchester city-wide peddler licence is $150 a year, and Nashua's vendor licence is $100 a year.

Who needs a meals and rooms license in New Hampshire?

Anyone who serves taxable meals, rents rooms or other sleeping accommodation, or rents motor vehicles, including restaurants, bakeries and grocery stores selling prepared food, hotels, B&Bs, short-term rental hosts and rental facilitators. You need a licence for each location before opening, plus a separate one for catering. The licence must be posted, and short-term rental ads must show the licence number.

Do I need a business license in Manchester, NH?

Only for listed activities. Manchester's City Clerk licenses food-service establishments, high-impact retail selling tobacco, nicotine or lottery tickets, peddlers, hawkers, junk and second-hand dealers, pawnbrokers, hotels and B&Bs, tattoo studios, taxis, towing companies, employment offices and entertainment venues. The licensing year runs from May 1 to April 30. Other businesses can call the city's licensing division to confirm.

Do contractors need a license in New Hampshire?

There is no state licence for general contractors or home improvement contractors in New Hampshire. Electricians and plumbers are licensed by the state through the Office of Professional Licensure and Certification, and cities and towns issue building permits and may set their own requirements. If you sell no taxable meals or rooms, a contractor typically needs no DRA licence either.

Do I have to register a trade name in New Hampshire?

Yes, if you do business under a name other than your exact legal name. You register the trade name with the Secretary of State's Corporation Division before using it, including in advertising. The fee is $50, and you file through the QuickStart portal. LLCs and corporations need a trade name only if they trade under a different brand.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 13 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Tax Licenses & Permits — New Hampshire Department of Revenue Administration · accessed 13 October 2026
2. 2.Meals & Rooms (Rentals) Tax — New Hampshire Department of Revenue Administration · accessed 13 October 2026
3. 3.Meals & Rooms (Rentals) Tax FAQs — New Hampshire Department of Revenue Administration · accessed 13 October 2026
4. 4.RSA 78-A:4 — Meals and rentals licenses required; penalty — New Hampshire General Court · accessed 13 October 2026
5. 5.RSA 304-C:191 — LLC fees — New Hampshire General Court · accessed 13 October 2026
6. 6.Secretary reminds corporations of annual report deadline — New Hampshire Secretary of State · accessed 13 October 2026
7. 7.Trade Name Forms and Laws — New Hampshire Secretary of State · accessed 13 October 2026
8. 8.Business Profits Tax and Business Enterprise Tax FAQs — New Hampshire Department of Revenue Administration · accessed 13 October 2026
9. 9.Business License — City of Manchester · accessed 13 October 2026
10. 10.Business License Application — City of Manchester · accessed 13 October 2026
11. 11.Licenses & Permits for Vendors and Special Events — City of Nashua · accessed 13 October 2026
12. 12.New Hampshire HB 155: BET threshold cut explained — Beancount (secondary) · accessed 13 October 2026