How to Form an LLC in New Hampshire (2026)

1. 1Choose a name for your LLC and verify availability by searching the New Hampshire Secretary of State business entity database. Your name must include "Limited Liability Company," "LLC," or "L.L.C."
2. 2Appoint a registered agent with a physical street address in New Hampshire.
3. 3File a Certificate of Formation with the New Hampshire Secretary of State. The filing fee is $100. Online filing is available through the QuickStart portal.
4. 4Obtain an EIN (Employer Identification Number) from the IRS at no cost.
5. 5Create an operating agreement. Not legally required in New Hampshire but strongly recommended.
6. 6Open a business bank account with your Certificate of Formation, EIN, and operating agreement.
7. 7Obtain any required business licenses and permits from your city or town.
8. 8File your first annual report by April 1. The fee is $100.

• ✓Obtain an EIN from the IRS (free, apply online at irs.gov)
• ✓Open a dedicated business bank account
• ✓Register for the New Hampshire Business Profits Tax and Business Enterprise Tax with the Department of Revenue
• ✓Get business insurance (general liability at minimum)
• ✓Set up an accounting system to track income and expenses
• ✓Apply for any local business licenses or permits
• ✓File your first annual report ($100) by April 1

Your New Hampshire LLC name must contain "Limited Liability Company," "LLC," or "L.L.C." Restricted words like "Bank," "Insurance," or "Trust" require additional licensing. The name must be distinguishable from existing business entities in New Hampshire. New Hampshire uses "Certificate of Formation" rather than "Articles of Organization."

New Hampshire has no state income tax on earned income (wages and business profits under $75,000 for single filers). However, New Hampshire does impose a Business Profits Tax (BPT) of 7.5% on business income over $75,000 and a Business Enterprise Tax (BET) of 0.55% on the enterprise value tax base. The BET paid can be credited against BPT owed.

LLC vs. other structures in New Hampshire

New Hampshire's lack of state income tax on earned income is attractive, but the Business Profits Tax (7.5%) and Business Enterprise Tax (0.55%) apply to LLCs earning over $75,000. For small LLCs under the threshold, New Hampshire is very tax-friendly. The $100 filing fee and $100/year annual report are moderate costs.

• •File an annual report by April 1 each year — $100 fee
• •Pay Business Profits Tax (7.5%) and Business Enterprise Tax (0.55%) if applicable
• •Maintain a registered agent with a physical address in New Hampshire at all times
• •Keep your operating agreement current and update it when membership changes
• •Renew any local business licenses or permits as required

New Hampshire offers a reasonable cost structure for LLCs. The $100 filing fee is competitive, and ongoing costs are manageable. If you operate in New Hampshire, forming your LLC here makes the most sense.

In general, you should form your LLC in the state where you physically live and conduct business. Forming in a "tax-friendly" state like Wyoming, Delaware, or Nevada sounds appealing, but if you operate in New Hampshire, you will still need to register as a foreign LLC there — paying fees in both states.

An LLC is almost always a better choice than operating as a sole proprietorship because of the personal liability protection it provides. However, if your LLC is highly profitable, you should talk to a CPA about electing S-Corp tax treatment to potentially reduce your self-employment tax burden.

What New Hampshire LLC Owners Need to Know

• •New Hampshire has no state income tax on earned income (only interest and dividends are taxed)
• •Uses Certificate of Formation rather than Articles of Organization
• •Annual report is $100 and due on April 1 each year

Official New Hampshire Resources

• New Hampshire Secretary of State — Corporation Division
• New Hampshire QuickStart Filing