How to Form an LLC in New Hampshire (2026)
Reviewed by DocDraft Legal Team · New Hampshire · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in New Hampshire means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In New Hampshire you create an LLC by filing the Certificate of Formation with the Secretary of State's Corporation Division and paying a $100 filing fee. Two features shape the ongoing cost of running the company here. First, New Hampshire has no franchise tax and no general personal income or sales tax, but LLCs can be subject to the Business Enterprise Tax (BET) and the Business Profits Tax (BPT) administered by the Department of Revenue Administration. Second, every New Hampshire LLC must file an annual report with a $100 fee to stay in good standing. New Hampshire LLCs are governed by the New Hampshire Revised Limited Liability Company Act, RSA Chapter 304-C. New Hampshire does not require newspaper publication to form an LLC. This guide explains what an LLC is, the exact New Hampshire steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in New Hampshire
Where are you in forming your LLC?
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How do you form an LLC in New Hampshire?
File the Certificate of Formation with the New Hampshire Secretary of State's Corporation Division and pay the $100 filing fee, which you can submit online through the QuickStart portal. You must name a registered agent with a New Hampshire street address. After formation you file an annual report each year for a $100 fee to keep the LLC in good standing.
How much does it cost to form an LLC in New Hampshire?
The one-time fee to file the Certificate of Formation with the Corporation Division is $100. After that, every New Hampshire LLC owes a $100 annual report fee each year. Reserving a name in advance costs $15. New Hampshire has no franchise tax, though LLCs may owe the Business Enterprise Tax or Business Profits Tax depending on their activity.
Does New Hampshire have an LLC franchise tax?
No. New Hampshire imposes no franchise tax on LLCs and has no general personal income or sales tax. Instead, LLCs may owe the Business Enterprise Tax on the enterprise value tax base and the Business Profits Tax on business income, both administered by the Department of Revenue Administration. Whether either applies depends on the LLC's gross receipts and enterprise value.
Does New Hampshire require newspaper publication to form an LLC?
No. New Hampshire does not require an LLC to publish notice of its formation in a newspaper. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating. In New Hampshire the Certificate of Formation filing and the yearly annual report are handled through the Secretary of State, with no separate publication step.
New Hampshire LLC formation at a glance
You form a New Hampshire LLC by filing the Certificate of Formation with the Secretary of State's Corporation Division for a $100 filing fee, which you can submit online through the state's QuickStart portal. What sets New Hampshire apart is its tax structure. The state has no franchise tax and no general personal income or sales tax, but LLCs can be subject to two business taxes administered by the Department of Revenue Administration: the Business Enterprise Tax (BET), levied on the enterprise value tax base of wages, interest, and dividends, and the Business Profits Tax (BPT), levied on business income. Whether either applies depends on the LLC's gross receipts and enterprise value against the state's filing thresholds. New Hampshire requires an annual report every year, not a biennial one, for a $100 fee, and missing it carries a $50 late fee. Every LLC must name and continuously maintain a registered agent with a physical New Hampshire street address. New Hampshire does not require newspaper publication. The governing statute is the New Hampshire Revised Limited Liability Company Act, RSA Chapter 304-C.
Forming a two-owner New Hampshire LLC, step by step
Suppose two friends in Manchester want to open a small design studio as an LLC. First they search the New Hampshire Secretary of State's business name database to confirm their name is available and includes a designator such as LLC, and they can reserve the name for a $15 fee while they prepare paperwork. Next they appoint a registered agent: one owner lives in New Hampshire and agrees to serve, using a New Hampshire street address, not a P.O. box, where legal papers can be delivered during business hours. They then file the Certificate of Formation with the Corporation Division through the QuickStart portal and pay the $100 filing fee. The LLC legally exists once the Secretary of State accepts it. Because they have two members, they write an operating agreement setting each owner's percentage and how profits split, even though New Hampshire does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the $100 annual report, due each year to keep the LLC in good standing, and they check whether the studio's gross receipts and enterprise value will trigger the Business Enterprise Tax or Business Profits Tax with the Department of Revenue Administration.
Relevant Laws
New Hampshire Revised Limited Liability Company Act (RSA Chapter 304-C)
RSA 304-C governs the formation, management, and dissolution of every New Hampshire LLC. It sets who may form an LLC, the required contents of the Certificate of Formation, the registered-agent requirement, and the default rules for member-managed and manager-managed companies. It is New Hampshire's modern LLC statute and applies to LLCs organized in the state.
RSA 304-C (Certificate of Formation)
Requires a New Hampshire LLC to be formed by delivering a Certificate of Formation to the Secretary of State's Corporation Division for filing. The certificate states the LLC's name, the nature of its business, its principal office address, and its registered agent and registered office. The filing fee is $100, and the LLC exists once the Secretary of State accepts the filing.
RSA 304-C (Registered agent and registered office)
Requires every New Hampshire LLC to designate and continuously maintain a registered agent and registered office in the state. The agent, an individual residing in New Hampshire or a business entity authorized to act as agent, receives lawsuits and official notices for the company. The registered agent's New Hampshire street address goes on the Certificate of Formation and the annual report.
New Hampshire annual report requirement
Every New Hampshire LLC must file an annual report with the Secretary of State to keep its address, management, and registered agent information current and stay in good standing. The report fee is $100, and a late filing adds a $50 fee. You can file online through the QuickStart portal. Missing the report can lead the state to administratively dissolve the LLC.
Business Enterprise Tax and Business Profits Tax (RSA 77-E and RSA 77-A)
New Hampshire has no franchise tax, but LLCs may owe the Business Enterprise Tax (BET) under RSA 77-E on the enterprise value tax base of compensation, interest, and dividends, and the Business Profits Tax (BPT) under RSA 77-A on business income. Both are administered by the Department of Revenue Administration, and whether either applies depends on the LLC's gross receipts and enterprise value against the current filing thresholds.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member New Hampshire LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from New Hampshire's BET and BPT, which can apply regardless.
Regional Variances
How forming an LLC in New Hampshire differs from other states
No franchise tax, but BET and BPT instead
This is the headline difference. New Hampshire charges no franchise tax and has no general personal income or sales tax, so there is no annual minimum tax like California's $800. Instead, LLCs can owe the Business Enterprise Tax and the Business Profits Tax through the Department of Revenue Administration, based on enterprise value and business income rather than a flat yearly charge.
Certificate of Formation, not Articles of Organization
New Hampshire uses the Certificate of Formation, filed with the Secretary of State's Corporation Division. Many states call the document the Articles of Organization instead. The certificate does the same job: it creates the LLC and records its name, registered agent, and management.
Annual report, not biennial
New Hampshire requires an annual report every year for a $100 fee, with a $50 late fee if you miss it. Some states use a biennial (every two years) report or none at all. The yearly cadence means the easiest way to fall out of good standing is forgetting a single year's filing.
No newspaper publication requirement
New Hampshire does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A New Hampshire LLC is complete once the Secretary of State accepts the Certificate of Formation, with no publication step.
Filing office and fee
New Hampshire routes LLC filings through the Secretary of State's Corporation Division, with a $100 fee to file the Certificate of Formation. Filing fees elsewhere range from about $35 to $500, so New Hampshire sits in the middle. Name reservation, if you want it, costs $15.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the New Hampshire Secretary of State's business name database to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $15 fee while you prepare your Certificate of Formation.
Appoint a registered agent
Before filing days after startingNew Hampshire requires a registered agent with a physical New Hampshire street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in New Hampshire, or a commercial registered agent service will serve. You will name the agent on the Certificate of Formation, so settle this first.
File the Certificate of Formation with the Corporation Division
To create the LLC days after startingFile the Certificate of Formation with the New Hampshire Secretary of State's Corporation Division through the QuickStart portal and pay the $100 filing fee. The LLC legally exists only once the Secretary of State accepts it. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. New Hampshire's LLC act lets members govern the company through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the annual report each year
Annually days after startingFile the annual report with the New Hampshire Secretary of State every year to keep the LLC in good standing. The fee is $100, and filing late adds a $50 fee. The report updates the LLC's address, management, and registered agent. Missing it can lead the state to administratively dissolve the LLC, so calendar the deadline.
Register for the Business Enterprise Tax and Business Profits Tax if they apply
Before filing state returns days after startingNew Hampshire has no franchise tax, but check whether your LLC's gross receipts and enterprise value cross the filing thresholds for the Business Enterprise Tax and the Business Profits Tax. Both are administered by the Department of Revenue Administration. Confirm current thresholds and due dates with the department, since tax provisions change.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the New Hampshire Secretary of State's business name database to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $15 fee while you prepare your Certificate of Formation. | - | Before filing |
| Appoint a registered agent | New Hampshire requires a registered agent with a physical New Hampshire street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in New Hampshire, or a commercial registered agent service will serve. You will name the agent on the Certificate of Formation, so settle this first. | - | Before filing |
| File the Certificate of Formation with the Corporation Division | File the Certificate of Formation with the New Hampshire Secretary of State's Corporation Division through the QuickStart portal and pay the $100 filing fee. The LLC legally exists only once the Secretary of State accepts it. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. New Hampshire's LLC act lets members govern the company through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the annual report each year | File the annual report with the New Hampshire Secretary of State every year to keep the LLC in good standing. The fee is $100, and filing late adds a $50 fee. The report updates the LLC's address, management, and registered agent. Missing it can lead the state to administratively dissolve the LLC, so calendar the deadline. | - | Annually |
| Register for the Business Enterprise Tax and Business Profits Tax if they apply | New Hampshire has no franchise tax, but check whether your LLC's gross receipts and enterprise value cross the filing thresholds for the Business Enterprise Tax and the Business Profits Tax. Both are administered by the Department of Revenue Administration. Confirm current thresholds and due dates with the department, since tax provisions change. | - | Before filing state returns |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that separates the company from its owners as a matter of law. The owners, called members, are generally not personally liable for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or personal savings for a business obligation. In New Hampshire, LLCs are created under the New Hampshire Revised Limited Liability Company Act, RSA Chapter 304-C. An LLC pairs that liability protection with pass-through taxation and lighter paperwork than a corporation, which is why it is the most common structure for small New Hampshire businesses.
New Hampshire calls the formation document the Certificate of Formation, not Articles of Organization like many states. You file it with the Secretary of State's Corporation Division for a $100 fee, most easily online through the state's QuickStart portal. The certificate lists the LLC's name, the nature of its business, its principal office, and its registered agent. The LLC legally exists once the Secretary of State accepts the filing, so keep the confirmation as proof.
It might. New Hampshire charges no franchise tax and has no general personal income or sales tax, but LLCs can owe two business taxes through the Department of Revenue Administration. The Business Enterprise Tax applies to the enterprise value tax base of wages, interest, and dividends, and the Business Profits Tax applies to business income. Whether either applies depends on your gross receipts and enterprise value against current filing thresholds, so confirm the numbers with the department.
New Hampshire requires an annual report every year, not a biennial one. The fee is $100, and filing late adds a $50 fee. You file it with the Secretary of State through the QuickStart portal, and it keeps your address, management, and registered agent information current. Missing the report can lead the state to administratively dissolve the LLC, so calendar the deadline when you form the company.
Yes. If you have a name picked but are not ready to file the Certificate of Formation, you can reserve it with the New Hampshire Secretary of State for a $15 fee, which holds the name while you prepare your paperwork. First search the Secretary of State's business name database to confirm the name is available and includes a required designator such as LLC or Limited Liability Company.
Yes. RSA Chapter 304-C requires every New Hampshire LLC to name and continuously maintain a registered agent with a physical New Hampshire street address, not a P.O. box. The agent accepts lawsuits and official state mail during business hours. You can serve as your own agent, name a co-owner who lives in New Hampshire, or hire a commercial registered agent service. You list the agent on both the Certificate of Formation and the annual report.
For federal taxes, the IRS by default treats a single-member New Hampshire LLC as a disregarded entity taxed like a sole proprietorship, while a multi-member LLC is taxed as a partnership, with income passing through to the owners. Either can instead elect S or C corporation treatment. This federal classification is separate from New Hampshire's Business Enterprise Tax and Business Profits Tax, which can apply to the LLC regardless of how many members it has. Attorney review is available if you want help choosing.
Other New Hampshire guides
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