How to Start an LLC in New Hampshire (2026): Step-by-Step Guide

Published: June 2026 · Updated for the 2026 tax year

New Hampshire is one of the cleanest states to set up an LLC: $100 to file, $100 a year, one deadline to remember. The "Live Free or Die" reputation is mostly earned on the personal side — there's no tax on your wages, and the old Interest & Dividends tax is now gone entirely. The catch most guides skip is that New Hampshire taxes businesses instead, through the Business Profits Tax and the Business Enterprise Tax, once you cross the gross-receipts thresholds. This guide walks through every step, what a New Hampshire LLC actually costs year by year, exactly when those business taxes kick in, how to form one from outside the US, and the April 1 deadline that quietly dissolves LLCs that forget it.

Form your New Hampshire LLC for free with Jupid. We prepare and file your Certificate of Formation — you pay only the state's $100 filing fee, with no service markup. Start your New Hampshire LLC →

A note from Slava

I'm Slava, co-founder and CEO of Jupid. Before this I co-founded and scaled an AI-powered accounting platform to around $30M in revenue and more than 100,000 business users — the kind of company that files a lot of paperwork in a lot of states and watches founders trip over the same misconceptions again and again.

New Hampshire's misconception is the word "tax-free." It's half true and the wrong half tends to stick. New Hampshire genuinely doesn't tax wages, and as of 2025 it doesn't tax interest or dividends either — that's a real, recent win, and a lot of competing articles still haven't updated. But the state funds itself through two business taxes, the Business Profits Tax and the Business Enterprise Tax, and a profitable LLC will eventually owe one of them. The good news is that the thresholds are high enough that most very small businesses owe nothing, and the forms-and-fees side is refreshingly simple.

So this guide does the things the formation-mill pages don't: it explains the BPT and BET in plain numbers so you know exactly when they start, it adds up the real cost over time, it spells out the non-resident path, and it hands you a dated checklist so the April 1 Annual Report deadline doesn't catch you. Everything is current for 2026, with links to the official sources so you can verify before you file.

New Hampshire LLC at a glance

Sources: NH Secretary of State — Limited Liability Companies (forms and fees), NH Department of Revenue Administration — Business Taxes.

Should you actually form your LLC in New Hampshire?

If you live in New Hampshire and run your business from New Hampshire, forming your LLC here is the obvious move — and it's a genuinely good deal: low fees, one annual deadline, no personal income tax, and business taxes that most small LLCs don't trigger.

For people who don't operate in New Hampshire, the calculus is the usual one. If you run your business from another state, a New Hampshire LLC doesn't let you skip your home state — you'd register the NH LLC there as a foreign LLC, pay that state's fees, and keep a registered agent in both states, so you pay twice. And the "no income tax" headline is less of an edge than it looks: once your business is profitable enough, you'd owe the Business Profits Tax in New Hampshire on NH-source activity anyway, and your income is still taxable wherever you actually earn it.

Forming in New Hampshire makes sense in a narrower set of cases: you genuinely operate here, or you're a location-independent owner comparing low-cost states. If you're a non-resident purely shopping for cheap and simple, Wyoming is the more common pick (about $100 to file, $60 a year, no business profits tax). And if you're weighing New Hampshire against its pricier neighbor, note that Massachusetts charges a $500 LLC filing fee and a $500 annual report — five times New Hampshire's. Our best state to form an LLC tool walks through the trade-offs side by side.

If New Hampshire is right for you, here's how.

How to start an LLC in New Hampshire, step by step

1. Choose and check your LLC name

Your name has to include "Limited Liability Company," "LLC," or "L.L.C." (per RSA 304-C:32), and it has to be distinguishable from other entities on the Secretary of State's records. Run it through the Business Record Search before you get attached to anything — though keep in mind that final availability is determined by Corporation Division staff when you file, not by the online search. Want ideas or want to test a few options at once? Our New Hampshire business name generator is built for that. If you want to lock a name in before you're ready to file, an Application for Reservation of Name (Form 1) holds it for 120 days for $15.

2. Appoint a New Hampshire registered agent

Every New Hampshire LLC must maintain a registered agent — a person or company with a physical New Hampshire street address (no P.O. boxes) who can accept legal papers on the LLC's behalf. You can be your own agent if you have a qualifying New Hampshire address; if you don't (which includes everyone forming from out of state), you'll hire a commercial registered agent for roughly $100–$150 a year. The agent's name and the registered office address become public record, which is the other reason some NH residents use a commercial agent — to keep a home address off the file.

3. File the Certificate of Formation (Form LLC-1)

This is the step that creates your LLC. File Form LLC-1 online through NH QuickStart for $100, plus a $2 electronic handling charge — so $102 if you pay by card or ACH online. (You can also print the form, sign it in black ink, and mail it with a $100 check made out to "State of New Hampshire.") You'll list the LLC name, the registered agent and registered office, the principal office, the management structure, and the nature of the business. Processing time varies with the season — the SOS posts a live current processing date on the QuickStart login page rather than promising a fixed turnaround, but online filings are usually approved within about a week. Once it's approved, download the stamped copy; your bank will ask for it.

4. Write an operating agreement

New Hampshire doesn't require an operating agreement and you don't file it with anyone — the Secretary of State explicitly keeps operating agreements out of its records. You still want one. It sets out ownership percentages, how profits are split, who can make decisions, and what happens if a member leaves, and your bank will almost certainly ask to see it. Even a single-member LLC should have one — it's part of how you keep the liability shield intact.

5. Get your EIN from the IRS

An EIN is your LLC's federal tax ID, and you need it to open a bank account, hire anyone, and file taxes. It's free. Apply at irs.gov — if you have an SSN or ITIN, the online application takes a few minutes. If you don't (common for non-resident owners), file Form SS-4 by fax, mail, or the IRS international phone line; see the non-resident section below. Never pay a third party for the EIN itself — the number is always free from the IRS.

6. Understand your New Hampshire business taxes

This is the step that's unique to New Hampshire, and it's mostly good news. There's no tax on your wages, the Interest & Dividends tax is repealed, and there's no general sales tax — so for many small LLCs there's nothing to register for. But once your business grows, two state business taxes can apply: the Business Profits Tax (7.5%, once gross business income tops $109,000) and the Business Enterprise Tax (0.55%, once gross receipts or the tax base tops $298,000). We break down exactly how those work, with numbers, in the cost section below. If you'll be over either threshold, you'll register and file with the Department of Revenue Administration through Granite Tax Connect.

7. Calendar your April 1 Annual Report

Every year after the year you form, your LLC owes an Annual Report and a $100 fee, due by April 1, filed through QuickStart. You can file as early as January 1, and you must complete the full report every year — "no change from last year" isn't accepted. A member-managed LLC lists at least one member; a manager-managed LLC lists at least one manager. Miss April 1 and a $50 late fee (which can't be waived) is added and your LLC goes "Not in Good Standing"; miss two consecutive years and the state administratively dissolves it. Set a reminder for mid-March.

What a New Hampshire LLC really costs, year by year

Most guides quote "$100 plus $100" and stop — and some even double-count the Annual Report in year one. Here's the fuller picture.

Year one

The Annual Report is not due in your formation year — it's due by April 1 of the year after you register. So a DIY New Hampshire LLC's true first-year state cost is about $100, not the $200 figure you'll sometimes see.

Every following year

The Business Profits Tax and Business Enterprise Tax, in plain numbers. This is the part to actually understand, because it's where New Hampshire's "no income tax" reputation meets reality.

• Business Profits Tax (BPT) is a 7.5% tax on your business's taxable profits with New Hampshire activity. You only have to file a BPT return once your gross business income tops $109,000 (for tax years beginning in 2025; the threshold is adjusted for inflation every two years). Below that, no BPT return and no BPT. The threshold is a filing trigger, not an amount you subtract from profit — once you're required to file, the 7.5% applies to your taxable profit, not just the part over $109,000.
• Business Enterprise Tax (BET) is a 0.55% tax on your "enterprise value tax base" — essentially the compensation, interest, and dividends your business pays out. You only file a BET return once your gross receipts or that tax base tops $298,000 (also adjusted biennially).
• They don't stack the way you'd fear: the BET you pay is a credit against your BPT, with any unused credit carried forward up to ten years. In practice most businesses don't pay both in full — the BET reduces the BPT dollar-for-dollar.

So a freelancer or small LLC under $109,000 of gross income typically owes neither tax and just files the $100 Annual Report. A growing business crosses the BPT threshold first, then the BET threshold, and the two interact through the credit. New Hampshire never touches your personal income — but it does reach a profitable business at the entity level.

DIY versus a formation service versus Jupid. Doing it yourself costs the $100 filing fee and your time. A formation service charges $0–$300 on top (the "$0" packages still pass through the $100 and then upsell a registered agent and a "compliance" subscription). Jupid forms your New Hampshire LLC for free — you pay only the state filing fee — and then handles the bookkeeping and tax filings afterward, which for a New Hampshire LLC is where the real work lives: keeping clean books so you know whether you're approaching the BPT or BET thresholds, and filing the business-tax returns if you cross them. To model the annual numbers for your situation, use our New Hampshire LLC annual cost calculator.

Forming a New Hampshire LLC as a non-resident or foreign founder

You can own a New Hampshire LLC without being a US citizen or resident — New Hampshire imposes no residency requirement on members or managers. The practical hurdles are an NH agent, an EIN, paying the state fee, a US bank account, and your US tax filings.

Registered agent. If no member lives in New Hampshire with a real street address, you must use a commercial registered agent here. Budget around $100–$150 a year. P.O. boxes and mailbox-store addresses don't qualify.

Paying the state fee. One quirk to plan for: the NH QuickStart portal can't accept a credit card with a billing address outside the United States. Non-resident founders generally pay via a US-based card, an ACH account, or a formation service or registered agent that fronts the fee — sort this out before you start the filing so you're not stuck at the payment screen.

Getting an EIN without an SSN. The IRS online EIN tool requires the responsible party to have an SSN or ITIN, so foreign founders generally can't use it. Instead, file Form SS-4: where it asks for the responsible party's SSN/ITIN/EIN, write "Foreign" — don't invent a number. Submit it by fax or mail, or call the IRS international EIN line (it's not toll-free), where someone outside the US can get the number over the phone. Check the current Form SS-4 instructions for the right fax and phone numbers, since the IRS changes them. Phone is immediate; fax and mail take longer. The EIN is free.

ITIN. An ITIN (Form W-7) is a tax ID for individuals who aren't eligible for an SSN. Your LLC gets an EIN; you as an owner may separately need an ITIN if you have to file a personal US return. ITINs are issued with a tax return attached or through an IRS Certifying Acceptance Agent and can take a couple of months.

The Form 5472 obligation — don't skip this. A single-member LLC owned by a non-US person is a "foreign-owned disregarded entity" that must file Form 5472 along with a pro-forma Form 1120 every year, reporting transactions between the LLC and its foreign owner — even with zero US income. The penalty for failing to file (or filing late or incomplete) is $25,000. This is the single most common trap for non-resident LLC owners, and almost no New Hampshire guide mentions it; build it into your annual calendar from day one.

US bank account. Most US banks want the owner physically present to open a business account, along with the EIN confirmation letter, the filed Certificate of Formation, the operating agreement, and a passport. Several fintech business-banking platforms onboard non-resident-owned US LLCs remotely — eligibility and policies change, so check current terms before you rely on any of them. A New Hampshire commercial registered agent's street address often helps satisfy "US address" fields.

State tax. New Hampshire has no personal income tax, so there's no NH return on your share of the LLC's profit as an individual. At the business level, the Business Profits Tax and Business Enterprise Tax apply only above the thresholds and only on New Hampshire activity. Federally, if the LLC is engaged in a US trade or business, the foreign owner has US filing obligations of their own (Form 1040-NR for an individual, plus the Form 5472 filing above) — and your income remains taxable wherever you actually operate.

Registered agents and the Corporate Transparency Act (BOI)

Your registered agent is the person or company designated to receive lawsuits and official notices for the LLC, listed publicly on your filing. It has to be a New Hampshire resident or company with a physical New Hampshire street address. Out-of-state owners, and NH residents who'd rather not publish a home address, hire a commercial agent.

On the federal beneficial-ownership side: under the Corporate Transparency Act, LLCs originally had to file a Beneficial Ownership Information (BOI) report with FinCEN. That changed. FinCEN's interim final rule, published March 26, 2025, redefined a "reporting company" to mean only entities formed under foreign law that register to do business in a US state. As of early 2026, that means a New Hampshire-formed LLC — even one with foreign owners — has no BOI filing obligation. FinCEN has said it intends to finalize the rule, so this could shift; check fincen.gov/boi before you assume one way or the other. (The New Hampshire Secretary of State also confirms that BOI reports are filed only with FinCEN — never with the state, which doesn't want copies of passports or Social Security numbers.) If you register a foreign-formed entity to do business in New Hampshire, the BOI rules still reach that entity.

Your first 30, 60, and 90 days

Days 1–7

• Get your EIN from the IRS (free; online if you have an SSN/ITIN, otherwise by fax, mail, or phone).
• Adopt your operating agreement — not required by NH law, but kept with your records and expected by your bank.
• Check your BOI status. As of early 2026 a domestic New Hampshire LLC has no FinCEN filing to make; re-verify at fincen.gov/boi.

Days 1–30

• Open a US business bank account (EIN letter, filed Certificate of Formation, operating agreement, ID).
• Confirm your registered agent appointment is on file.
• Check whether your town or city requires a local permit for your activity — New Hampshire has no statewide general business license, but some municipalities license specific trades.
• Get any professional or industry licenses your work requires.
• Look into business insurance — general liability now, workers' comp once you have employees.

Days 1–60

• Set up bookkeeping and a way to track gross receipts and profit, so you know whether you're approaching the BPT ($109,000) or BET ($298,000) thresholds.
• If you expect to cross either threshold, register with the Department of Revenue Administration via Granite Tax Connect and note the estimated-payment rules (quarterly if your liability will exceed $200).
• If you're a foreign-owned single-member LLC, note the annual Form 5472 + pro-forma 1120 filing.

By April 1 each year — hard deadline

• File the Annual Report and pay $100 through QuickStart. You can file as early as January 1. Late filing adds a non-waivable $50 fee and puts you Not in Good Standing; two missed years means administrative dissolution.

Common mistakes with New Hampshire LLCs

Assuming "no income tax" means no tax at all. Why it hurts: New Hampshire doesn't tax wages, interest, or dividends, but a profitable LLC will owe the Business Profits Tax once gross business income tops $109,000 (and the Business Enterprise Tax above $298,000). Founders who never track it get a surprise — and estimated-payment penalties — the year they grow past the line. Fix: track gross receipts and profit monthly so you see the threshold coming, and register with the DRA before you cross it.

Missing the April 1 Annual Report. Why it hurts: a $50 late fee that can't be waived, "Not in Good Standing" status, and — after two consecutive missed years — administrative dissolution, which strips your authority to do business in New Hampshire. Fix: set a recurring mid-March reminder; you can file as early as January 1, so do it early.

Calling it "Articles of Organization." Why it hurts: New Hampshire's formation document is the Certificate of Formation (Form LLC-1) — searching for or filing the wrong document name wastes time and trips up first-time filers who copy generic out-of-state advice. Fix: use Form LLC-1 on QuickStart; the "Articles of Organization" term belongs to other states.

Forming in New Hampshire while operating elsewhere. Why it hurts: if you run your business from another state, you'll register the NH LLC there as a foreign LLC and pay that state's fees and a second registered agent — double cost, and the "no income tax" pitch doesn't offset it. Fix: form where you actually operate, or pick a genuinely low-cost state like Wyoming if you're truly location-independent.

Ignoring Form 5472 as a foreign owner. Why it hurts: a $25,000 penalty for a filing many people don't know exists. Fix: set up the pro-forma 1120 + 5472 filing in year one and keep clean records of any money moving between you and the LLC.

How Jupid helps

Jupid forms your New Hampshire LLC for free — you pay only the state's $100 filing fee, with no service markup and no surprise "compliance" subscription. After that, Jupid is your AI accountant, working in WhatsApp and iMessage the same way you already text. It connects to your business bank account, automatically categorizes your transactions (around 95.9% accuracy), keeps your deductions organized, and prepares your tax filings with CPA review before anything is submitted. For a New Hampshire LLC, that's the part that actually takes time year after year — the $100 Annual Report you'll just pay, but clean books that tell you whether you're approaching the Business Profits Tax or Business Enterprise Tax thresholds, and the business-tax returns if you cross them, are real work, and that's the work Jupid does for you. Start your New Hampshire LLC free with Jupid →

Frequently asked questions

Does New Hampshire have an income tax? New Hampshire has no tax on wages or earned income, and the Interest & Dividends tax was repealed for taxable periods beginning on or after January 1, 2025 — so there is no longer a personal income tax at all. New Hampshire funds itself through business taxes instead: the Business Profits Tax (7.5%) and the Business Enterprise Tax (0.55%), which apply to a business once it crosses the gross-receipts thresholds.

How much does it cost to start an LLC in New Hampshire in 2026? The state filing fee for the Certificate of Formation (Form LLC-1) is $100, or $102 if you file online and pay the $2 electronic handling charge. After that, the only recurring state cost is the $100 Annual Report each year. A name reservation ($15) and a commercial registered agent ($100–$150/yr) are optional add-ons.

When is the New Hampshire Annual Report due? By April 1 every year, starting the year after you form. The fee is $100, and you can file as early as January 1. Filing late adds a $50 fee that cannot be waived, and missing it puts your LLC in "Not in Good Standing" status — two consecutive missed years and the state administratively dissolves the LLC.

Do New Hampshire LLCs pay the Business Profits Tax and Business Enterprise Tax? Only above the thresholds. The Business Profits Tax (7.5%) applies once your gross business income tops $109,000 for tax years beginning in 2025; the Business Enterprise Tax (0.55% on compensation, interest, and dividends paid) applies once gross receipts or the enterprise value tax base tops $298,000. Many small LLCs cross neither and owe nothing. BET paid is credited against BPT, so most businesses don't pay both in full.

Do I need a registered agent for a New Hampshire LLC? Yes. Every New Hampshire LLC must maintain a registered agent with a physical New Hampshire street address that can accept legal service. You can serve as your own agent if you have a qualifying NH address; otherwise — including everyone forming from out of state — you hire a commercial registered agent for about $100–$150 a year.

Can a non-US resident own a New Hampshire LLC? Yes. New Hampshire has no residency requirement for members or managers. You'll need a New Hampshire commercial registered agent and an EIN (which you can get without an SSN), and a single-member foreign-owned LLC must file Form 5472 with a pro-forma Form 1120 every year — the penalty for missing it is $25,000. Note that the QuickStart portal can't process a credit card with a non-US billing address, so you'll need a US card, ACH, or a service to pay the fee.

Official sources

• NH Secretary of State — Limited Liability Companies (forms and fees) (Form LLC-1, $100; name reservation; annual report)
• NH QuickStart — online filing portal
• NH Secretary of State — File an Annual Report · Business FAQs (April 1 deadline, $50 late fee, dissolution rules, processing times)
• NH Department of Revenue Administration — Business Taxes (BPT 7.5%, BET 0.55%, thresholds, BET credit) · Business Profits Tax FAQ
• NH DRA — Interest & Dividends Tax (repealed) · Does New Hampshire have a sales tax?
• IRS — get an EIN · Instructions for Form SS-4 · About Form 5472
• FinCEN — Beneficial Ownership Information
• Related on Jupid: New Hampshire LLC formation · New Hampshire LLC annual cost calculator · New Hampshire business name generator · best state to form an LLC · Wyoming LLC guide · Massachusetts LLC guide

This guide is general information, not legal or tax advice. Fees, deadlines, and thresholds change — verify with the official sources above before you file.

Last updated: June 2026.