How to Form an LLC in New Hampshire: Complete 2026 Guide
$39 service fee + $100 state fee = $139 total year one. Registered agent service included free for year one, then $125/year. Privacy-focused, family-owned, in business since 1998. Does not sell your data.
Form Your New Hampshire LLC with Northwest →New Hampshire LLC at a Glance
| Item | Detail |
|---|---|
| Formation document | Certificate of Formation |
| Filing agency | New Hampshire Secretary of State |
| State filing fee | $100 |
| Processing time | Same day to 1-2 business days |
| Annual/biennial requirement | Annual Report, due April 1 each year. Late fee: $50. |
| Annual/biennial fee | $100 (online: $102 including processing fee) |
| State income tax | No personal income tax on wages. Business Profits Tax (BPT): 7.5% on net business income if gross receipts exceed $92,000. Business Enterprise Tax (BET): 0.55% on enterprise value for businesses over $250,000 in gross receipts. |
| Franchise tax | No traditional franchise tax. BPT and BET replace equivalent functions. |
| Registered agent required | Yes, physical New Hampshire address required |
| Operating agreement | Not required by law; strongly recommended |
| Name reservation | $15 (optional, 120 days) |
What You Need Before Filing in New Hampshire
Before you file with the New Hampshire Secretary of State, gather the following:
- LLC name that includes "Limited Liability Company," "LLC," or "L.L.C." and is distinguishable from existing New Hampshire entities. Check availability at New Hampshire Secretary of State business search.
- Registered agent with a physical street address in New Hampshire. P.O. boxes are not accepted.
- Certificate of Formation details: LLC name, registered agent name and New Hampshire address, management structure (member-managed or manager-managed), organizer name and address.
- Payment method: Credit card for online filings, check payable to New Hampshire Secretary of State for mail filings.
Name reservation is optional in New Hampshire. It costs $15 (optional, 120 days) and holds your name while you prepare your formation documents.
Step-by-Step: Forming a New Hampshire LLC in 2026
Choose and Verify Your LLC Name
Search the New Hampshire business entity database to confirm your name is available. Your name must include "Limited Liability Company," "LLC," or "L.L.C." and must be distinguishable from existing registered entities in New Hampshire.
Appoint a Registered Agent
Every New Hampshire LLC must designate a registered agent with a physical street address in New Hampshire. The agent receives legal documents and state notices during business hours. Northwest Registered Agent charges $39 for New Hampshire LLC formation and includes a free year of registered agent service (then $125/year).
File the Certificate of Formation
Submit your Certificate of Formation online or by mail to the New Hampshire Secretary of State. The state filing fee is $100, non-refundable. Online filing processes in Same day to 1-2 business days.
Obtain Your EIN (Federal Tax ID)
Apply for an Employer Identification Number at no cost at IRS.gov. The application takes 5-15 minutes and the EIN is issued immediately online. An EIN is required for business banking, hiring employees, and filing taxes. Any formation service charging for EIN assistance is charging for a free government service.
Draft an Operating Agreement
An operating agreement is not legally required in New Hampshire but is essential for any LLC with multiple members and strongly recommended for single-member LLCs. It defines ownership percentages, profit distribution, management authority, and dissolution procedures. Without one, New Hampshire default rules apply. Northwest Registered Agent includes an operating agreement template with its formation package.
Meet New Hampshire Ongoing Compliance
New Hampshire LLC annual reports are due April 1 each year (RSA 304-C:194). The filing fee is $100 ($102 online through NH QuickStart). A $50 late fee applies after April 1. First annual report is due April 1 of the year after formation. New Hampshire does not impose a personal income tax on wages, but LLCs with gross receipts over $92,000 owe Business Profits Tax (BPT) at 7.5%, filed through Granite Tax Connect.
New Hampshire LLC Costs: Full 2026 Breakdown
One-Time Formation Costs
| Cost Item | Amount |
|---|---|
| Certificate of Formation (state fee) | $100 |
| Name reservation (optional) | $15 (optional, 120 days) |
| EIN (IRS.gov) | Free |
| Operating agreement (Northwest template) | Free with $39 service fee |
| Registered agent Year 1 (Northwest) | Free (included) |
| Minimum total with Northwest | $139 |
Annual Recurring Costs
| Cost Item | Amount |
|---|---|
| Annual Report | $100 (online: $102 including processing fee) |
| Registered agent renewal (Northwest) | $125/year (after free year 1) |
| State income tax | No personal income tax on wages. Business Profits Tax |
3-Year Total Cost Comparison
| Option | Year 1 | Year 2 | Year 3 | 3-Year Total |
|---|---|---|---|---|
| Northwest Registered Agent | $139 | $125 (RA) + annual fees | $125 (RA) + annual fees | ~$689 |
| DIY (self as RA) | $100 | Annual fees only | Annual fees only | ~$300 |
| DIY + separate RA service | $100 + ~$125 RA | ~$125 RA + fees | ~$125 RA + fees | ~$550 |
Using Northwest Registered Agent costs $39 above the state fee but includes a free year of registered agent service, an operating agreement template, same-day filing, and compliance reminders for your New Hampshire annual report.
New Hampshire LLC Ongoing Compliance
New Hampshire LLC annual reports are due April 1 each year (RSA 304-C:194). The filing fee is $100 ($102 online through NH QuickStart). A $50 late fee applies after April 1. First annual report is due April 1 of the year after formation. New Hampshire does not impose a personal income tax on wages, but LLCs with gross receipts over $92,000 owe Business Profits Tax (BPT) at 7.5%, filed through Granite Tax Connect.
New Hampshire has no personal income tax on wages or salaries, making it one of the more favorable states for LLC owners. However, New Hampshire does impose a Business Profits Tax (BPT) at 7.5% on net business income for LLCs with gross receipts over $92,000, and a Business Enterprise Tax (BET) at 0.55% for businesses over $250,000 in gross receipts. Do not assume NH is tax-free for LLC owners - the BPT is a meaningful tax on business profits.
Additional compliance for New Hampshire LLCs:
- State income taxes: New Hampshire LLC pass-through income is subject to No personal income tax on wages. Business Profits Tax. Keep accurate records and work with a New Hampshire-licensed CPA.
- Federal taxes: Single-member LLCs file Schedule C; multi-member LLCs file Form 1065 and issue K-1s.
- Business licenses: Check your city and county for any required local licenses or permits.
- EIN: Required for any LLC with employees and for business bank accounts.
Frequently Asked Questions: New Hampshire LLC Formation
The state filing fee for a Certificate of Formation is $100. Using Northwest Registered Agent adds $39, for a $139 year-one total, including a free first year of registered agent service. The annual report in subsequent years costs $100 ($102 online).
New Hampshire has no personal income tax on wages or salary income. However, New Hampshire LLCs with gross receipts over $92,000 owe the Business Profits Tax (BPT) at 7.5% on net business income. The Business Enterprise Tax (BET) at 0.55% also applies to businesses over $250,000 in gross receipts. The BET paid can be credited against BPT owed.
New Hampshire LLC annual reports are due April 1 each year. The first report is due April 1 of the year following formation. The fee is $100 by mail or $102 online through NH QuickStart. A $50 late fee applies after the deadline.
New Hampshire is favorable because it has no personal income tax on wages and no sales tax, but LLC owners should not assume zero state tax liability. The Business Profits Tax (BPT) at 7.5% applies to LLC net income once gross receipts exceed $92,000. For high-revenue LLCs, this is a meaningful tax obligation. For small LLCs under the threshold, New Hampshire is genuinely low-tax.
Online filing through NH QuickStart typically processes within same-day to 1-2 business days. Walk-in filing at the State House Annex in Concord offers same-day service for an additional $25 expedite fee. Mail processing takes 1-2 weeks.
Related Guides
- Best LLC Service in New Hampshire (2026)
- Northwest Registered Agent Review
- How to Get an EIN for Free
- LLC Operating Agreement Guide
- All State LLC Formation Guides
Why I Choose Northwest Registered Agent
After forming 3 LLCs myself and helping clients through the process, I keep coming back to Northwest Registered Agent. Here is why:
- Remarkable Customer Support: Quick, human responses every time.
- Caring & Privacy-Focused: Genuine service with full respect for your privacy.
- Lightning-Fast Formation: Often faster than promised.
- Incredible Value: $39 includes free business address, mail scanning, phone line, business email, domain name, website, and brand protection.
- Clear & Transparent: No hidden fees or surprises.
Ready to form your business? Choose Northwest today!
Frédéric has founded and operated businesses across multiple countries, including 3 LLCs formed using Northwest Registered Agent. He holds certifications as a holistic coach and therapist trainer, is a published author, and has been featured in Le Parisien, IMDb, Goodreads, and international encyclopedias.
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