Business registration & legal
How to Form a New Hampshire LLC in 2026: The $100 Certificate, the April 1 Annual Report and the BPT and BET
New Hampshire LLC guide for 2026: the $100 certificate of formation, the $100 annual report due April 1, the $50 late fee, BPT and BET basics and a worked budget.
Edited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources
Contents (11)
- 1. What a New Hampshire LLC is and who should form one
- 2. Step 1: Choose a name and a trade name if you need one
- 3. Step 2: Appoint a registered agent who lives in New Hampshire
- 4. Step 3: File the certificate of formation (Form LLC-1)
- 5. Step 4: EIN, operating agreement, bank account and tax accounts
- 6. The annual report due April 1
- 7. Business Profits Tax and Business Enterprise Tax basics
- 8. What it costs: a worked first-year budget
- 9. Worked examples
- 10. Common mistakes and how to fix them
- 11. What to do next
New Hampshire's reputation as a low-tax state is half true for LLC owners. There is no sales tax and no tax on wages, and forming an LLC costs $100. But the yearly annual report costs $100, the late fee cannot be waived, and once the business grows past modest thresholds it owes two state business taxes that most people outside New England have never heard of: the Business Profits Tax and the Business Enterprise Tax. This guide walks a first-time founder through the filing, the annual report, reinstatement and the BPT and BET basics, with a worked budget at the end. Every figure was checked against the statute, the Secretary of State and the Department of Revenue Administration in October 2026.
Quick answer
To form an LLC in New Hampshire, file a certificate of formation (Form LLC-1) with the Department of State's Corporation Division, online through NH QuickStart or by mail, and pay $100. Name a registered agent who lives in New Hampshire. File an annual report by April 1 every year from the year after formation, for $100. Watch the Business Profits Tax (7.5%, above $109,000 of gross income) and Business Enterprise Tax (0.55%).
The nature of business must be specific: "any lawful activity" is rejected
Late annual report: extra $50, never waived
Reinstatement: $135; late reinstatement $500
No sales tax, no wage income tax; the Interest and Dividends Tax ended for 2025 onwards
BET filing threshold: $298,000 of gross receipts or tax base
What a New Hampshire LLC is and who should form one
A New Hampshire limited liability company is formed under RSA chapter 304-C, the state's Revised Limited Liability Company Act. Once the Corporation Division files the certificate of formation, the LLC is a legal person separate from its owners. Its contracts, debts and lawsuits are its own, so a business creditor generally cannot reach your house or savings, provided you keep the LLC genuinely separate with its own bank account, contracts in its name and clean records.
The register is kept by the Corporation Division of the New Hampshire Department of State in Concord. Its office is at 28 School Street, but almost everything is done online in NH QuickStart, the division's portal for new registrations, annual reports, amendments, trade names and certificates. Taxes are run by a separate agency, the Department of Revenue Administration (DRA), through its Granite Tax Connect portal.
For federal tax, a one-owner LLC is a disregarded entity and a multi-owner LLC is a partnership unless it elects corporate treatment. New Hampshire is different from most states at the state level: it taxes the business itself through the BPT and BET, rather than taxing the owner's wages and salary, so the LLC's federal classification matters less for state tax than you might expect.
An LLC suits most small New Hampshire businesses: contractors, ski and outdoor outfitters, consultants, software developers, cafés, online sellers and landlords. You do not need to live in New Hampshire or be a US citizen, and one person can form it alone. Many owners who live in Massachusetts or Vermont form in New Hampshire because they work there; if the business really operates in Massachusetts, though, it still has to register and pay there.
New Hampshire LLC at a glance (2026)
$100
Certificate of formation
$100
Annual report
due April 1
7.5%
Business Profits Tax
above $109,000 gross income
0.55%
Business Enterprise Tax
above $298,000
Step 1: Choose a name and a trade name if you need one
The name must contain "Limited Liability Company", "L.L.C.", "L. L. C." or "LLC" under RSA 304-C:32. You can search existing registrations in the Business Name Lookup on NH QuickStart, which now holds all the data and filed documents that used to sit in the legacy search, including entities filed before October 1, 2016. Use our LLC name checker to test variations.
One New Hampshire quirk matters here. The Corporation Division says name availability is decided by its staff when it receives your filing, not by an online tool. A name that looks free in the lookup can still be refused if staff consider it too close to an existing one, and the division publishes name availability guidelines and a sample consent letter for cases where another business agrees to a similar name. Pick a clearly distinct name and keep a back-up ready. If you are not ready to file, you can reserve a name for $15.
Trade names. Anyone doing business under a name other than its exact legal name must register that trade name with the Corporation Division before using it, including in advertising. The registration on Form TN-1 is $50. Our DBA guide explains when a trade name is worth having.
Step 2: Appoint a registered agent who lives in New Hampshire
Under RSA 304-C:36, every LLC must name a registered agent and a registered office. The Form LLC-1 instructions are strict: the registered agent must reside in New Hampshire, the registered office must be a street address where the agent can be found for in-hand service of legal papers, and the filing will not be processed without an agent or with an out-of-state address. If you leave the principal office address blank, the division uses the registered agent's address as the principal office.
Owners who live in the state often serve as their own agent. Owners who live in Massachusetts, Maine or further afield pay a commercial agent, typically around $50 to $300 a year (an estimate based on published price lists of national agent services, not an official figure). Changing the agent or its address later is a $15 filing under the fee statute, and it can be done online.
Step 3: File the certificate of formation (Form LLC-1)
You can file online through NH QuickStart or on the paper Form LLC-1 by mail, with the $100 fee payable to the State of New Hampshire. The paper instructions list "nine steps to avoid rejection", and the important ones are distinctive to New Hampshire:
- Article First is the name, with an LLC designation.
- Article Second is the primary nature of business, and the division will not accept a general clause such as "any lawful activity". Write something descriptive, such as "software consulting and development" or "residential carpentry and remodelling".
- Article Third is the registered agent and registered office, as above.
- Article Fourth must say whether management "is" or "is not" vested in managers; those are the only accepted entries.
- The signer's title and printed name must appear: a manager signs if the LLC is manager-managed, otherwise a member signs.
Filing a New Hampshire LLC
- 1
Search and choose a name
Use the Business Name Lookup; remember staff make the final availability call.
- 2
Confirm a New Hampshire registered agent
An agent who lives in the state, with a street address for service.
- 3
Describe the business specifically
Write a real nature of business. "Any lawful activity" is rejected.
- 4
File and pay
File on NH QuickStart or mail Form LLC-1 with $100.
Tip: Tick the box to receive annual report reminders by email.
Timing. On paper, the division says you will receive a filed-stamped copy within 30 days if the filing is accepted. A cashed cheque shows only that the document arrived; it does not mean it was accepted. Online filings move faster and let you track status in your QuickStart account.
Why filings get rejected. The usual reasons are "any lawful activity" as the purpose, an out-of-state or PO-box registered office, anything other than "is" or "is not" in Article Fourth, a missing signer title, and a name staff consider too similar to an existing one.
Step 4: EIN, operating agreement, bank account and tax accounts
EIN. Apply for an employer identification number from the IRS once the LLC is filed. It costs Free ($0), and the online application issues the number in one session; see our EIN application guide.
Operating agreement. New Hampshire does not ask you to file one, but you should sign one setting ownership, profit shares, signing authority and exit terms. Without it, RSA 304-C's default rules apply.
Bank account. Open a business account in the LLC's exact legal name with the filed certificate, the EIN letter and the operating agreement, and pay business costs only from it. Our guide on how to pay yourself from an LLC explains draws and salary.
DRA and other registrations. New Hampshire has no general sales tax (0%) and no general state business licence. You register with the DRA on Granite Tax Connect when you expect to owe the BPT or BET, or if you run a restaurant, hotel or rental subject to the meals and rentals tax. Employers also register with New Hampshire Employment Security for unemployment insurance, and regulated trades such as electricians and plumbers need occupational licences.
Beneficial ownership reporting. Since FinCEN's March 2025 interim final rule, companies formed in the United States do not file beneficial ownership information reports, so a new New Hampshire LLC has no BOI filing (current position: Not required for US-formed companies).
The annual report due April 1
Every New Hampshire LLC files an annual report and pays $100 by April 1 of each year following the year it registered. An LLC formed in September 2026 files its first report by April 1 next year. The report must list at least one member if the LLC is member-managed, or at least one manager if it is manager-managed.
The quickest way to file is NH QuickStart. If nothing about the business or its principals has changed, the One Click option lets you file in a couple of minutes without a full login. More than 90% of New Hampshire businesses file online. To file on paper, you first ask the Corporation Division to mail you a form, and mailed reports must be postmarked by April 1.
A New Hampshire LLC formed in September 2026
September 2026
Form LLC-1 filed ($100)
Early next year
Annual report reminder email; file on QuickStart or One Click
April 1 next year
First annual report due ($100)
April 2 onwards
Late: $50 added and the LLC is not in good standing
Every April 1 after
Annual report due again
Late reports. RSA 304-C:191 adds a $50 late filing fee when the report or fee is not filed by April 1, and the Corporation Division does not waive it. A late LLC is shown as not in good standing until it files and pays, which can hold up a bank loan, a sale of the business or a state contract that needs a certificate of good standing ($5).
Dissolution and reinstatement. An LLC that keeps failing to file can be administratively dissolved. The statute sets a $135 fee for an application for reinstatement and $500 for a late reinstatement, so the cost of neglect climbs steeply. Expect to file the missing annual reports and pay the late fees as part of reinstating.
Business Profits Tax and Business Enterprise Tax basics
New Hampshire does not tax wages, and from tax periods beginning January 1, 2025 it no longer has the Interest and Dividends Tax either. What it does have are two business taxes that apply to LLCs and sole proprietors as well as corporations.
Business Profits Tax (BPT). The BPT is a tax on income from business activity in New Hampshire. For tax periods ending on or after December 31, 2023, the rate is 7.5% of net taxable business profits. A business only has to file if its gross business income from all activities exceeds $109,000, the threshold for tax periods beginning on or after January 1, 2025 (it was $103,000 for 2023 and 2024). The DRA adjusts the threshold for inflation every two years. Multi-state businesses apportion income using the sales factor only.
Business Enterprise Tax (BET). The BET is a tax on the enterprise value tax base: the compensation the business pays, the interest it pays and the dividends it pays, after adjustments and apportionment. The rate is 0.55%. A business must file if its gross receipts exceed $298,000 or its enterprise value tax base is greater than $298,000, again for tax periods beginning on or after January 1, 2025 (it was $281,000 for 2023 and 2024). BET paid is credited against the BPT, and unused BET credit from periods ending on or after December 31, 2014 can be carried forward for ten years, so a profitable business usually ends up paying mostly BPT.
BPT vs BET at a glance
| Business Profits Tax | Business Enterprise Tax | |
|---|---|---|
What it taxes | Net business profits | Compensation, interest and dividends paid |
Rate | 7.5% | 0.55% |
Filing threshold (from 2025) | Gross business income over $109,000 | Gross receipts or tax base over $298,000 |
Estimates | Quarterly if liability is over $200 | Quarterly if liability is over $200 |
Interaction | BET paid is credited against it | Credit carries forward ten years |
What it taxes
- Business Profits Tax
Net business profits
- Business Enterprise Tax
Compensation, interest and dividends paid
Rate
- Business Profits Tax
7.5%
- Business Enterprise Tax
0.55%
Filing threshold (from 2025)
- Business Profits Tax
Gross business income over $109,000
- Business Enterprise Tax
Gross receipts or tax base over $298,000
Estimates
- Business Profits Tax
Quarterly if liability is over $200
- Business Enterprise Tax
Quarterly if liability is over $200
Interaction
- Business Profits Tax
BET paid is credited against it
- Business Enterprise Tax
Credit carries forward ten years
Due dates and estimates. Partnership returns are due on the 15th day of the third month after the tax year ends, which is March 15 for a calendar-year LLC taxed as a partnership. Proprietorship and corporate returns are due on the 15th day of the fourth month, April 15 for calendar-year filers. If the tax liability is more than $200, four estimated payments of 25% are due on the 15th day of the fourth, sixth, ninth and twelfth months of the tax year, including in the first year.
Federal differences. New Hampshire's business taxes follow the Internal Revenue Code as it stood on December 31, 2018. The DRA confirmed in March 2026 that the state has not adopted the federal One Big Beautiful Bill Act, so New Hampshire taxable income can differ from federal taxable income.
What changed in 2026. HB 155, signed on July 10, 2026, raises the BET filing threshold to $400,000 for tax years beginning on or after January 1, 2027 and lets the BET rate step down by 0.05 percentage points when revenue beats the plan, according to secondary reports; one summary dates the threshold change later. The DRA had not yet published updated thresholds when we checked, so confirm with the DRA before relying on the new figure for 2027.
What it costs: a worked first-year budget
The table shows three realistic New Hampshire LLCs. State fees come from RSA 304-C:191 and the Corporation Division's forms. The registered agent line is a market estimate.
| Cost item | Nashua software consultant | Keene two-owner café | Massachusetts owner, Portsmouth rental |
|---|---|---|---|
| Certificate of formation | $100 | $100 | $100 |
| Trade name | none | $50 | none |
| Commercial registered agent (estimate) | $0 (own office) | $0 (one owner) | $125 |
| EIN | Free ($0) | Free ($0) | Free ($0) |
| First-year total | $100 | $150 | $225 |
| State fee every year after | $100 | $100 | $100 plus agent |
What the table leaves out. BPT and BET, which depend on profit and payroll, the meals and rentals tax the café and the rental collect, insurance and an accountant.
Over five years. An LLC formed in 2026 pays $100 to form and four annual reports by 2030, or $500 in state entity fees. Next door, a Massachusetts LLC costs $500 to form and $500 every year.
A BPT example. Sam's Nashua consultancy has gross business income of $150,000 and net profit of $90,000. Because gross income is above $109,000, he files a BPT return. Before credits and any deductions the DRA allows, 7.5% of $90,000 is $6,750. His gross receipts and his enterprise value tax base are both under $298,000, so he has no BET return. Because his liability is over $200, he makes quarterly estimates. An accountant should check the deductions available to him, because BPT computations differ from federal ones.
Worked examples
A Nashua software consultant. Sam files Form LLC-1 online in September 2026, describing the business as "custom software development and consulting" rather than any lawful activity. He names himself as registered agent at his Nashua office and ticks the reminder box. His first annual report is due April 1 next year, and he registers on Granite Tax Connect once it is clear his gross income will pass the BPT threshold.
A Keene café run by two partners. Ella and Tom form "Monadnock Roasters LLC" and register "Main Street Beans" as a trade name for $50. They register for the meals and rentals tax before opening, set up payroll and unemployment insurance, and file a partnership BPT return by March 15 once gross income passes the threshold.
A Massachusetts owner of a Portsmouth rental. Dana lives in Newburyport and owns a short-term rental in Portsmouth through a New Hampshire LLC. She pays a commercial registered agent because her home is out of state, collects meals and rentals tax on guest stays, and files the annual report on One Click every March.
New Hampshire LLC launch checklist
0/8Common mistakes and how to fix them
Writing "any lawful activity". The division rejects it. Describe what the LLC actually does.
Assuming no income tax means no business tax. The BPT and BET apply to LLCs and sole proprietors above the thresholds.
Missing April 1. The $50 late fee is automatic and cannot be waived. File in March.
Using an out-of-state agent. The agent must reside in New Hampshire with a street address.
Paying look-alike mailers. The Secretary of State has warned about solicitation letters from private companies offering certificates or report filing. File directly on NH QuickStart.
Official links
What to do next
Check your name with our LLC name checker, write a specific nature of business, confirm a New Hampshire registered agent and file Form LLC-1 on NH QuickStart. Get your EIN, estimate your federal tax with our federal tax calculator, and work out whether your gross income will cross the BPT threshold this year. If you are still choosing a structure, our LLC registration guide and LLC vs S corp explainer compare the options.
This is general information, not legal or tax advice — confirm on the official source or with a professional.
Frequently asked questions
The Corporation Division charges $100 to file a certificate of formation (Form LLC-1) under RSA 304-C:191. After that, the LLC files an annual report every year for $100. The EIN is Free ($0), and a trade name, if you use one, is $50. New Hampshire has no sales tax and no general state business licence.
The annual report and its $100 fee are due by April 1 of each year following the year the LLC registered. File online through NH QuickStart, or use the One Click option if nothing has changed. Reports mailed in must be postmarked by April 1. A report received late costs an extra $50.
No. The $50 late fee is set by statute for any report or fee received after April 1, and the Corporation Division does not waive it. A late LLC also loses its good standing until it files. If the LLC is administratively dissolved, reinstatement costs $135, or $500 for a late reinstatement.
Yes, if its gross business income exceeds $109,000 for tax periods beginning on or after January 1, 2025. The Business Profits Tax is 7.5% of net business profits, and it applies to LLCs and sole proprietors, not just corporations. Below the threshold, no return is needed.
The BET is 0.55% of the enterprise value tax base, which is mainly compensation paid, interest paid and dividends paid. A business must file if its gross receipts exceed $298,000 or its enterprise value tax base is greater than $298,000. BET paid can be credited against the Business Profits Tax.
You can search existing registrations in the Business Name Lookup on NH QuickStart, but the Corporation Division says name availability is decided by its staff when it receives your filing, not by an online tool. Choose a clearly distinct name and have a back-up ready in case the first is refused.
Sources & verification
Figures on this page were checked against the sources below when it was last reviewed on 12 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.RSA 304-C:191 Fees — New Hampshire General Court · accessed 12 October 2026
- 2.Form LLC-1 Certificate of Formation and instructions — New Hampshire Department of State, Corporation Division · accessed 12 October 2026
- 3.Secretary of State reminds corporations and LLCs to file their annual reports by April 1 (March 5, 2025) — New Hampshire Secretary of State · accessed 12 October 2026
- 4.File an Annual Report / Maintain Business / Business Name Lookup — New Hampshire Department of State, Corporation Division · accessed 12 October 2026
- 5.Business Profits Tax FAQ — New Hampshire Department of Revenue Administration · accessed 12 October 2026
- 6.Business Enterprise Tax FAQ — New Hampshire Department of Revenue Administration · accessed 12 October 2026
- 7.NH Department of Revenue Administration Shares 2026 Tax Tips and Filing Guidance (March 10, 2026) — New Hampshire Department of Revenue Administration · accessed 12 October 2026
- 8.New Hampshire HB 155 BET threshold change: small business guide — Beancount.io · accessed 12 October 2026
- 9.Get an employer identification number — IRS · accessed 12 October 2026
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