New Hampshire LLC at a glance
A New Hampshire LLC costs $100 to form and $100 a year to keep, with every annual report due by 1 April. The fees are set in the LLC statute itself, RSA 304-C:191.
| Item | New Hampshire rule |
|---|---|
| Formation document | Certificate of Formation (RSA 304-C:31) |
| State filing fee | $100 |
| Where to file | New Hampshire Secretary of State, Corporation Division |
| Annual report | $100, filed 1 January to 1 April each year from the year after formation |
| Late fee | $50 if not filed and paid by 1 April |
| Registered agent | Required, with a registered office in New Hampshire |
| Publication requirement | None in the LLC statute |
| State business taxes | Business Profits Tax 7.5% and Business Enterprise Tax 0.55%, above filing thresholds |
| Sales tax | None |
Because the annual report fee equals the formation fee, New Hampshire is one of the pricier states to keep an LLC in for its size. Compare it with other states in our LLC state fee comparison tool.
How to start an LLC in New Hampshire
To form an LLC in New Hampshire you pick a compliant name, appoint a registered agent and file a Certificate of Formation with the Secretary of State with the $100 fee. Then you sign an operating agreement, get an EIN and register for any taxes that apply.
- Choose and check the name. RSA 304-C:32 says the name must contain "limited liability company" or the abbreviation "L.L.C." or "LLC" (or a similar abbreviation). It must be distinguishable from names already on record and must not suggest a purpose the LLC is not allowed to pursue. Reserving a name costs $15.
- Appoint a registered agent whose office in New Hampshire is the LLC’s registered office (details below). Our registered agent service can act for you.
- File the Certificate of Formation. File it with the Secretary of State and pay $100. Our articles of organization guide explains what a formation document contains; New Hampshire calls it a certificate of formation rather than articles.
- Sign an operating agreement. It is not filed with the state, but it sets out ownership, management and profit shares. Banks often ask to see it.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you can apply online; without one you apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Check the state business taxes. The Business Profits Tax and Business Enterprise Tax apply above filing thresholds (see below), so plan for them if the LLC will earn income in New Hampshire.
- Put 1 April in your calendar. The first annual report is due between 1 January and 1 April of the year after formation. Our compliance deadline calendar helps you track it.
Prefer that we handle it? Our filing team checks the name, prepares and submits the Certificate of Formation, arranges the agent and tracks the filing in your portal. The general process is in our how to start an LLC guide.
New Hampshire LLC cost
A New Hampshire LLC costs $100 to form and $100 for each annual report. Most other state fees are small: $15 to $35.
| Fee | Amount | When |
|---|---|---|
| Certificate of Formation | $100 | At formation |
| Annual report | $100 | 1 January to 1 April each year, from the year after formation |
| Late filing fee | $50 | If the report or fee is not in by 1 April |
| Name reservation (optional) | $15 | Before filing |
| Change of registered office or agent | $15 | If you change them |
| Certificate of amendment | $35 | If you change the certificate |
| Certificate of good standing | $5 | Any time |
| Certificate of cancellation | $35 | When you close the LLC |
| Reinstatement | $135 ($500 for late reinstatement) | After administrative dissolution |
All amounts come from RSA 304-C:191. The arithmetic for a small LLC: $100 at formation, then $100 for each annual report. An LLC formed in June 2026 pays $100 in 2026 and files its first $100 report by 1 April 2027, so its first two calendar years cost $200 in state fees. A late report adds $50, making that year $150. Card or portal charges, if any, are extra.
New Hampshire LLC annual report
Every New Hampshire LLC files an annual report each year between 1 January and 1 April, with a $100 fee. RSA 304-C:194 sets the rules.
- First report: due between 1 January and 1 April of the year after the calendar year the LLC was formed.
- Exception for late-year formations: an LLC formed between 1 December of the previous year and 1 April of the current year does not have to file a report in that year. So an LLC formed in December 2026 skips the 2027 report and files first in 2028.
- What it contains: the LLC’s name, registered office and agent, principal office, the names and business addresses of its managers or members, and the nature of its business, all as of 1 January of the filing year.
- Late: RSA 304-C:191 adds a $50 late fee if the report or fee is not in by 1 April.
- Dissolution risk: under RSA 304-C:136, the Secretary of State can administratively dissolve an LLC that, for two consecutive years, does not pay its annual report fees or penalties within 60 days after they are due. Reinstatement then costs $135.
Our LLC annual report service files the report and reminds you before 1 April.
New Hampshire registered agent
Every New Hampshire LLC must keep a registered office and registered agent in the state. Under RSA 304-C:36, the agent can be an individual who lives in New Hampshire, or a corporation, LLC, professional LLC or limited liability partnership formed or authorized in the state, and in each case the agent’s office must be the same as the registered office.
The agent accepts legal papers for the LLC, and its address is public. To change the registered office or agent, file a statement with the Secretary of State; the fee is $15. Founders who live outside New Hampshire, or who do not want their home address on the record, usually use a commercial agent such as our registered agent service.
New Hampshire LLC registration: timing and filing
New Hampshire LLC registration happens when the Secretary of State files your Certificate of Formation. The statute does not set a processing time and we do not promise one. Our team submits your filing once your order and documents are complete, tracks it and uploads the approved certificate to your portal.
State taxes that affect a New Hampshire LLC
New Hampshire has no general sales tax and no broad-based income tax, according to the state’s Department of Business and Economic Affairs tax overview. Its business taxes are the Business Profits Tax (BPT) and the Business Enterprise Tax (BET).
- Business Profits Tax: RSA 77-A:2 sets the rate at 7.5% of taxable business profits for periods ending on or after 31 December 2023. Under RSA 77-A:6, a return is required when gross business income exceeds a threshold written in the statute as $92,000 and adjusted every two years for inflation by the Department of Revenue Administration.
- Business Enterprise Tax: RSA 77-E:2 sets the rate at 0.55% of the enterprise value tax base for periods ending on or after 31 December 2022. Under RSA 77-E:5, a return is required when gross business receipts or the enterprise value tax base exceed a threshold written as $250,000, also adjusted every two years.
- Current thresholds: the adjusted figures for each tax year are published by the New Hampshire Department of Revenue Administration. Check them there, and ask a licensed tax professional whether your LLC must file.
- Interest and Dividends Tax: the department says this tax is repealed for taxable periods beginning after 31 December 2024.
With no sales tax, a New Hampshire LLC does not collect New Hampshire sales tax, but it may still have to collect tax in other states where it sells. Our sales tax registration service can help with those registrations.
Forming a New Hampshire LLC as a non-resident
You do not need to live in New Hampshire or the US to form a New Hampshire LLC. You need a registered agent with an office in the state, and the LLC pays $100 a year for its annual report.
For a founder outside the US with no New Hampshire customers or staff, that $100 yearly fee plus the possible BPT and BET filings is more upkeep than in Wyoming or New Mexico. Our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide show the difference. If you form elsewhere and then do business in New Hampshire, the LLC registers there as a foreign LLC, which costs $100 under RSA 304-C:191.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and it cannot be e-filed. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: banks usually want a business address as well as the registered office, which our US business address service provides.
How to dissolve a New Hampshire LLC
To close a New Hampshire LLC you wind it up and file a certificate of cancellation with the Secretary of State, which costs $35 under RSA 304-C:191 (the filing is made under RSA 304-C:142).
- Before filing: pay debts, distribute what is left to members and bring the annual reports up to date.
- Taxes: file any final BPT or BET returns that apply with the Department of Revenue Administration and the final federal return, including a final Form 5472 if it applies.
- If you simply stop filing: late fees build up and the LLC can be administratively dissolved, and a later late reinstatement costs $500, so a proper cancellation is cheaper.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can form a New Hampshire LLC yourself with the Secretary of State for $100 and file the $100 annual report each spring. The forms are short.
What our service adds is preparation and checking before filing (name rules, agent, management details), submission by our filing team, tracking and secure storage in your portal, the EIN without an SSN for non-residents, a US address with mail forwarding, and reminders before 1 April each year. Prices are on our pricing page with the state fee at cost, and you can start your order when you are ready. Neighboring options are on our Vermont LLC, Maine LLC, Massachusetts LLC and US LLC states pages.
Sources
- New Hampshire Revised Statutes: RSA 304-C:191, Fees (via Justia)
- New Hampshire Revised Statutes: RSA 304-C:194, Annual reports (via Justia)
- New Hampshire Revised Statutes: RSA 304-C:32, Name (via Justia)
- New Hampshire Revised Statutes: RSA 304-C:36, Registered office and agent (via Justia)
- New Hampshire Revised Statutes: RSA 304-C:136, Administrative dissolution (via Justia)
- New Hampshire Revised Statutes: RSA 304-C:142, Certificate of cancellation (via Justia)
- New Hampshire Revised Statutes: RSA 77-A:2, Business profits tax rate (via Justia)
- New Hampshire Revised Statutes: RSA 77-A:6, Returns (via Justia)
- New Hampshire Revised Statutes: RSA 77-E:2, Business enterprise tax rate (via Justia)
- New Hampshire Revised Statutes: RSA 77-E:5, Returns (via Justia)
- New Hampshire Department of Business and Economic Affairs: Low tax burden
- New Hampshire Department of Revenue Administration
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.