How to Form an LLC in New Hampshire: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a New Hampshire LLC by filing a Certificate of Formation with the New Hampshire Secretary of State and paying the $100 filing fee. You must appoint a New Hampshire registered agent, and file an annual report for $100. New Hampshire LLCs are also subject to the state's Business Profits Tax and Business Enterprise Tax.

New Hampshire Agency and Form: Secretary of State, Form LLC 1

A New Hampshire LLC is created by filing a Certificate of Formation with the New Hampshire Secretary of State. The correct document for a limited liability company is Form LLC 1, available from the Secretary of State's website. Filing this certificate - and the Secretary of State's acceptance of it - is the legal act that brings the LLC into existence under the New Hampshire Revised Statutes Annotated (RSA) Chapter 304-C.

Form LLC 1 requires the LLC's name, the name and address of its registered agent, the principal office address, and the name and address of each organizer. The name must include an LLC designator (such as "LLC," "L.L.C.," or "Limited Liability Company") and be distinguishable from existing entity names on file with the Secretary of State. You can search existing names and file through the Secretary of State's online business services portal, which is generally the fastest method; mail filing is also accepted. This guide covers the general New Hampshire process; for the national overview see how to form an LLC.

How to Form a New Hampshire LLC, Step by Step

Forming a New Hampshire LLC is a five-step process centered on Form LLC 1. Each step below corresponds to a requirement of New Hampshire law or a federal tax rule.

1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Secretary of State. Verify availability through the Secretary of State's online business search. If you are not ready to file, you may reserve a name for 120 days by filing Form LLC 3. Confirm the name also does not infringe a federal trademark.
2. Appoint a New Hampshire registered agent. Every New Hampshire LLC must designate a registered agent with a physical New Hampshire street address (the registered office). The agent - an individual New Hampshire resident or a qualified entity - must consent to the appointment before being named. You may act as your own registered agent, name a manager, or hire a commercial registered agent service.
3. File the Certificate of Formation (Form LLC 1). Submit Form LLC 1 to the New Hampshire Secretary of State and pay the $100 filing fee. File online for the quickest turnaround, or send the form by mail. Once the Secretary of State accepts it, your LLC legally exists.
4. Create an operating agreement. New Hampshire does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. See operating agreements for what to include.
5. Get an EIN and register for New Hampshire taxes. Apply for a free federal EIN from the IRS, then set up accounts for New Hampshire's Business Profits Tax (BPT) and Business Enterprise Tax (BET) with the Department of Revenue Administration.

After these steps, open a business bank account (banks generally ask for the stamped Certificate of Formation and the EIN) and keep your registered agent and annual reports current every year.

New Hampshire LLC Filing Fees (2026)

The core cost of a New Hampshire LLC is the $100 Certificate of Formation fee. The table below lists the state fees most new LLCs encounter, each verified against the New Hampshire Secretary of State fee schedule or the Department of Revenue Administration. Amounts are effective for 2026 and are set by the state, not by any filing service.

Expedited processing is available from the Secretary of State for an additional fee if you need faster handling. Because expedite and copy fees change, confirm the current amount on the Secretary of State fee schedule before you file.

New Hampshire Registered Agent Requirement

A New Hampshire registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. New Hampshire RSA 304-C:10 requires every domestic limited liability company to designate and continuously maintain a registered agent and a registered office in New Hampshire. You name the initial agent directly on Form LLC 1.

The agent must be either an individual who is a New Hampshire resident, or a domestic or qualified foreign entity, and must have a physical New Hampshire street address - a post office box alone does not satisfy the registered office requirement. The person or entity named must have consented to serve as agent; you should keep a signed consent on file even though it is not submitted with the certificate. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file Form LLC 10, Statement of Change of Registered Agent and/or Registered Office, with a $15 fee. Failing to maintain a registered agent can lead to administrative dissolution of the LLC by the Secretary of State. See registered agent overview for detail.

New Hampshire Annual Report

New Hampshire LLCs are required to file an annual report with the Secretary of State. The annual report is due by April 1st each year, following the calendar year of its formation. For example, an LLC formed in 2026 would file its first annual report by April 1, 2027. The filing fee for the annual report (Form LLC 12) is $100. The annual report updates the Secretary of State's records with current information about the LLC, including its principal office address, registered agent, and the names and addresses of its managers or members.

Failure to file the annual report and pay the fee can result in administrative dissolution of the LLC by the Secretary of State. Reinstatement after administrative dissolution typically requires filing all delinquent reports and paying all associated fees and penalties.

New Hampshire Business Taxes

New Hampshire does not have a general personal income tax. However, LLCs operating in New Hampshire are subject to two primary state-level business taxes administered by the New Hampshire Department of Revenue Administration (DRA):

• Business Profits Tax (BPT): This is a tax on the gross business profits of a business entity. The BPT rate for tax periods ending on or after December 31, 2023, is 7.5%. LLCs are generally required to file BPT returns if their gross business profits exceed a certain threshold.
• Business Enterprise Tax (BET): This is a tax on the enterprise value tax base, which includes compensation paid, interest paid, and dividends paid. The BET rate for tax periods ending on or after December 31, 2023, is 0.5%. LLCs are generally required to file BET returns if their gross business enterprise value or gross receipts exceed certain thresholds.

Both the BPT and BET have filing thresholds and specific rules for calculation and payment. LLCs should consult the New Hampshire Department of Revenue Administration's website or a tax professional for detailed guidance on these taxes. The tax year for both BPT and BET generally follows the federal tax year, with returns due on the 15th day of the third month following the close of the tax year (e.g., March 15 for calendar-year filers).

EIN, Sales Tax, and Licenses

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Most New Hampshire LLCs need an EIN, and one is required if the LLC has more than one member or any employees.

New Hampshire does not have a general statewide sales tax. However, certain specific goods and services may be subject to other taxes, such as the Meals and Rooms Tax. If your LLC engages in activities subject to these specific taxes, you will need to register with the New Hampshire Department of Revenue Administration. New Hampshire also does not have a general statewide business license, but many cities, towns, and regulated professions require their own permits or licenses, so check local requirements for your specific activity. See business licenses for details.

Penalties for Missing New Hampshire Requirements

Missing New Hampshire requirements carries real consequences. If an LLC fails to file its annual report or maintain a registered agent, the Secretary of State may initiate administrative dissolution proceedings. This can lead to the loss of the LLC's good standing and legal protections, potentially exposing members to personal liability. Reinstatement after administrative dissolution typically involves filing all delinquent reports, paying all outstanding fees, and potentially penalties.

For state taxes, failure to file Business Profits Tax or Business Enterprise Tax returns or pay taxes due can result in penalties and interest from the Department of Revenue Administration. Keeping your registered agent, annual reports, and state tax filings current is the simplest way to avoid these issues.

Closing a New Hampshire LLC

To close a New Hampshire LLC properly, you must wind up the business affairs, pay all outstanding debts and taxes, and then file a Certificate of Dissolution (Form LLC 7) with the New Hampshire Secretary of State. Simply abandoning the LLC leaves ongoing obligations and potential liabilities. See how to dissolve an LLC for the general wind-up and termination steps.

Frequently Asked Questions

How much does it cost to start an LLC in New Hampshire?

The state filing fee for the Certificate of Formation (Form LLC 1) is $100, paid to the New Hampshire Secretary of State. There is also an annual report fee of $100. See New Hampshire LLC cost.

What form do I file to create a New Hampshire LLC?

You file Form LLC 1, the Certificate of Formation, with the New Hampshire Secretary of State. You can file it online or submit it by mail with the $100 fee.

Does a New Hampshire LLC need a registered agent?

Yes. Every New Hampshire LLC must continuously maintain a registered agent and a physical New Hampshire street address (registered office). The agent must be a New Hampshire resident or a qualified entity and must consent to the role.

Does a New Hampshire LLC pay state income tax?

New Hampshire does not have a general personal income tax. However, LLCs are subject to the Business Profits Tax and the Business Enterprise Tax, administered by the Department of Revenue Administration.

When is the New Hampshire annual report due?

The annual report for a New Hampshire LLC is due by April 1st each year, following the calendar year of its formation. The filing fee is $100.

Related

• How to form an LLC (cluster hub)
• Registered agent requirements
• How to get an EIN
• LLC operating agreement
• How to dissolve an LLC
• How to form an LLC in Massachusetts (sibling)
• How to form an LLC in Maine (sibling)

Sources

1. New Hampshire Secretary of State - Limited Liability Companies (LLCs) (overview).
2. New Hampshire Secretary of State - Corporate Division Fee Schedule ($100 Certificate of Formation; $100 Annual Report; $15 change of agent; $15 name reservation).
3. New Hampshire Secretary of State - Corporate Division Forms (Form LLC 1 Certificate of Formation; Form LLC 12 Annual Report; Form LLC 10 Statement of Change; Form LLC 3 Application for Reservation of Name).
4. New Hampshire Department of Revenue Administration - Business Profits Tax (BPT) (7.5% rate; filing thresholds).
5. New Hampshire Department of Revenue Administration - Business Enterprise Tax (BET) (0.5% rate; filing thresholds).
6. New Hampshire Department of Revenue Administration - 2025 Form BT-Summary, Business Tax Return Instructions (BPT filing details).
7. New Hampshire Department of Revenue Administration - 2025 Form BET, Business Enterprise Tax Return Instructions (BET filing details).
8. IRS - Limited Liability Company (LLC) (federal default classification).
9. IRS - Get an Employer Identification Number (free EIN).
10. New Hampshire Revised Statutes Annotated (RSA) Chapter 304-C - New Hampshire Limited Liability Company Act (general provisions).
11. New Hampshire RSA 304-C:10 - Registered Office and Registered Agent (requirement).
12. New Hampshire RSA 304-C:11 - Change of Registered Office or Registered Agent (procedure).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the New Hampshire Secretary of State and Department of Revenue Administration before acting.