Creating an LLC in New Hampshire
Starting a New Hampshire LLC is a relatively straightforward process, but the details matter. You'll need to choose a compliant business name, appoint a New Hampshire registered agent, and file the Certificate of Formation (Form LLC-1) with the Secretary of State before your LLC is official. After that, you’ll still need to handle an operating agreement, EIN, state tax registration, business licenses, and annual reports to keep your company in good standing. This guide walks through each step in order, including current New Hampshire filing costs, timelines, tax obligations, and ongoing compliance requirements.
Key Takeaways
- Filing the Certificate of Formation (Form LLC-1) with the New Hampshire Secretary of State is the step that officially creates your New Hampshire LLC. The state fee is $100 by mail or $102 online.
- Inc Authority can form your New Hampshire LLC for free, so you pay only the required state fee. You also get customer support to help you move through the process with less guesswork.
- Every New Hampshire LLC must designate a registered agent with a physical New Hampshire street address who is available during normal business hours.
- New Hampshire doesn't legally require an operating agreement, but creating one helps define ownership, management, voting rights, and member responsibilities.
- After formation, get an EIN, register for applicable New Hampshire business taxes and licenses, and file your $100 annual report by April 1 each year.
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How to Form an LLC in New Hampshire in 6 Steps
You can't file Form LLC-1 without a name and registered agent in place. You can't register for New Hampshire's Business Profits Tax without an EIN. Work through these steps in order.
Step 1: Choose a Name for Your New Hampshire LLC
Your LLC's name must comply with New Hampshire's naming rules before you file anything with the Secretary of State. These are the rules you’ll need to follow.
- Use a required designator. Every New Hampshire LLC name must include "Limited Liability Company," "LLC," or "L.L.C." under RSA 304-C:31. The designator typically appears at the end of the name (e.g., "Granite Peak Consulting LLC"). Review NH LLC naming rules before settling on a name.
- Satisfy the distinctiveness requirement. Your name can't be the same as, or deceptively similar to, any existing business entity registered with the New Hampshire Secretary of State. That applies to LLCs, corporations, limited partnerships, and any other registered entity type. Minor spelling changes or punctuation differences won't make a name distinguishable enough.
- Avoid prohibited name elements. Your LLC name may not contain words that imply a different type of legal entity ("Corporation," "Corp.," "Incorporated," or "Inc.") or imply a purpose your LLC isn't authorized to carry out.
- Be aware of restricted words requiring additional approval. Words like "Bank," "Banking," "Trust," "Insurance," "University," and "College" require additional state approval or licensure. Confirm the specific requirements with the New Hampshire Secretary of State and the relevant licensing authority before filing.
- Check name availability. Run a name search through the New Hampshire Secretary of State's online business database before filing. Search your exact intended name and close variations. If an existing registration is similar enough to cause confusion, the Secretary of State will reject your filing.
- Consider a name reservation. Not ready to file yet? Reserve your chosen name for 120 days by filing an Application for Reservation of Name. The fee is $15 by mail or $17 online through NH QuickStart. A name reservation doesn't form the LLC.
- File a trade name / DBA. To operate under a name different from your LLC's legal name, register a trade name with the New Hampshire Secretary of State under RSA Chapter 349. The filing fee is $50. Your LLC's legal name stays the same.
Step 2: Appoint a New Hampshire Registered Agent
Every New Hampshire LLC must designate a registered agent to receive legal documents, government notices, and service of process on behalf of the LLC, under RSA 304-C:30. The agent's name and address must appear on the Certificate of Formation itself.
Your registered agent must have a physical New Hampshire street address. P.O. boxes aren't permitted.
Your registered agent must be available at that address during normal business hours, every business day. If legal documents arrive and no one's there to receive them, your LLC can miss critical deadlines, including court summonses, tax notices, and Secretary of State correspondence.
Who can serve as a registered agent. Any of the following may serve:
- Yourself, if you have a permanent New Hampshire street address and are reliably available there during normal business hours
- Another individual member or manager of the LLC, subject to the same requirements
- A professional registered agent service authorized to do business in New Hampshire
Can I be my own registered agent? Yes. New Hampshire law permits an LLC member or manager to serve as registered agent. That said, if you work remotely, travel often, or operate out of a home address you'd rather keep private, self-appointment creates real compliance risk.
The Secretary of State can put your LLC in "Not in Good Standing" status. Undelivered service of process can result in default judgments entered against your business without your knowledge. Review the registered agent requirement on the Secretary of State's website for full details.
Self-appointment vs. professional service:
- Appoint yourself if you have a permanent New Hampshire street address, are reliably available there during business hours every weekday, and are comfortable with that address appearing in the public record.
- Use a professional registered agent service if you work from home and want to keep your address off public records, travel often, or don't have a permanent New Hampshire street address.
Inc Authority gives you a free year of registered agent service when you form your LLC with us. Read renewal terms carefully before committing to any provider, since some services offer low introductory rates that jump sharply at renewal.
Step 3: File the New Hampshire Certificate of Formation (Form LLC-1)
The Certificate of Formation (Form LLC-1) is the document that legally creates your New Hampshire LLC.
What Form LLC-1 requires:
| Field | What to enter |
|---|---|
| LLC name | Full legal LLC name, including the required designator |
| Registered agent name | Full legal name of your registered agent |
| Registered agent address | Physical New Hampshire street address, no P.O. boxes |
| Organizer name and address | Name and address of the person filing the form |
| Management structure | Member-managed or manager-managed |
| Business purpose | Brief statement of what the LLC will do; a general statement ("any lawful business purpose") is acceptable |
Member-managed vs. manager-managed. In a member-managed LLC, all members take part in day-to-day decisions, which is the most common structure for small LLCs. In a manager-managed LLC, designated managers handle operations while other members take a passive role. Changing this later requires filing an amendment.
How to file.
- Online via NH QuickStart. File at the NH QuickStart portal. Fee: $102. Approval documents are delivered by email.
- By mail. Download the LLC-1 formation form, complete it, and mail with a $100 check or money order payable to the State of New Hampshire, to: Secretary of State, Corporations Division, 107 North Main Street, Concord, NH 03301.
- Walk-in at the State House Annex in Concord. 107 North Main Street, Concord, NH 03301. Fee: $125. Approval typically takes 15 minutes to 2 hours.
| Online (NH QuickStart) | By mail | |
|---|---|---|
| Fee | $102 | $100 |
| Processing time | 7–10 business days | 3–5 weeks |
| Confirmation | Email with filed documents | Returned paper copy by mail |
Filings get rejected most often because the LLC name is unavailable or deceptively similar to an existing registration, a required field is blank, the name lacks a required designator, or the filing fee is wrong.
Access the NH Secretary of State LLC forms page and download Form LLC-1 directly before filing.
Step 4: Create a New Hampshire LLC Operating Agreement
New Hampshire doesn't legally require an operating agreement, and you don't file one with the Secretary of State. Without one, your LLC is governed entirely by New Hampshire's default LLC statutes under RSA Chapter 304-C. Those rules may not reflect how you want your business to run, and they apply regardless of any verbal agreements among members.
What an operating agreement should cover.
- Ownership percentages for each member
- How profits and losses are distributed
- Management structure and voting rights
- Procedures for adding or removing members
- What happens if a member wants to exit or transfer their interest
- Dissolution procedures
Why it matters for single-member LLCs. An operating agreement shows that your LLC is a separate legal entity. That matters if your business is ever challenged in court and someone questions your liability protection.
Why it matters for multi-member LLCs. Without a written agreement, disputes over profit distribution, decision-making, and exit rights default to RSA Chapter 304-C. For multi-member LLCs, a written operating agreement is what keeps disagreements out of court.
Step 5: Obtain an EIN for Your New Hampshire LLC
An Employer Identification Number (EIN) is a nine-digit federal tax ID number issued by the IRS. Think of it as a Social Security number for your business.
Why you need one. Your EIN is required to register for New Hampshire's Business Profits Tax and Business Enterprise Tax, open a business bank account, and hire employees.
Who needs one. Multi-member LLCs and any LLC with employees must have an EIN. Single-member LLCs with no employees aren't always required to have one at the federal level, but getting one anyway is a smart move. It keeps your Social Security number off business documents and is required for NH state tax registration regardless of structure.
How to apply. Apply for an EIN through the IRS online application at no cost. The application takes about 15 minutes and issues your EIN immediately upon completion.
Step 6: Register for New Hampshire State Taxes and Business Licenses
New Hampshire's business tax structure. New Hampshire has no personal income tax and no state sales tax. Two state-level business taxes apply to LLCs that meet applicable thresholds.
- Business Profits Tax (BPT): Assessed on taxable business profits at 7.5% for taxable periods ending on or after December 31, 2023. For taxable periods beginning on or after January 1, 2025, every LLC with gross business income exceeding $109,000 must file a BPT return, even if the LLC reports no net profit.
- Business Enterprise Tax (BET): Assessed on the enterprise value tax base (the sum of compensation paid or accrued, interest paid or accrued, and dividends paid) at 0.55% for taxable periods ending on or after December 31, 2022. For taxable periods beginning on or after January 1, 2025, every LLC with gross receipts or an enterprise value tax base exceeding $298,000 must file a BET return.
BET paid may be applied as a credit against BPT owed. Register and file through the New Hampshire Department of Revenue Administration's online portal, Granite Tax Connect.
Business licenses and permits. New Hampshire doesn't issue a single statewide general business license. Depending on your industry and location, you may need:
- A professional license through the NH Office of Professional Licensure and Certification (OPLC) for regulated professions including contractors, electricians, plumbers, healthcare providers, and real estate professionals. Search the OPLC's license lookup.
- Local business permits from your city or town. Contact your city or town clerk's office directly to confirm what's required.
- Industry-specific state permits for regulated activities such as food service (NH DHHS), childcare (NH DHHS Bureau of Child Development and Head Start), and alcohol sales (NH Liquor Commission).
How Much Does it Cost to Start an LLC in New Hampshire?
Starting a New Hampshire LLC costs a minimum of $100 by mail, $102 online, or $125 for same-day walk-in approval. Budget at least $200 for year one to cover the Certificate of Formation and your first annual report, then $100 every year after that to stay in good standing. The cost table below separates mandatory New Hampshire state fees from optional expenses, including the $0 formation service fee available through Inc Authority.
| Mandatory NH state costs | Fee |
|---|---|
| Certificate of Formation, by mail | $100 |
| Certificate of Formation, online via NH QuickStart | $102 |
| Certificate of Formation, walk-in, same-day approval | $125 |
| Annual report (due April 1 each year) | $100 |
| Annual report late fee | +$50 |
| Optional costs | Estimated fee |
|---|---|
| Name reservation (120 days), by mail | $15 |
| Name reservation (120 days), online via NH QuickStart | $17 |
| Trade name (DBA) registration | $50 |
| Registered agent service (professional) | Varies by provider |
| Operating agreement drafting (attorney or service) | Varies |
| Local business licenses and permits | Varies by city/town |
| Formation service fee | $0 if using a free service like Inc Authority |
Verify the latest LLC fees and reports at sos.nh.gov before filing.
Some services charge fees on top of the state filing fee. Inc Authority forms your LLC for $0, so you pay only the required New Hampshire state fee and still have access to customer support during the process.
The true minimum is $100. Most entrepreneurs filing online and paying their first annual report spend $200–$202 in year one, with $100 recurring annually. Add optional services and your first-year total can reach $300–$500 or more.
How to Maintain Your New Hampshire LLC After Formation
Three core tasks keep your New Hampshire LLC healthy and protected after formation.
New Hampshire LLC Annual Report Requirements and Deadlines
New Hampshire requires every active domestic and foreign LLC to file an annual report with the Secretary of State. Every active LLC must file, regardless of whether the business earned revenue or had any activity during the year.
What the annual report must include.
- LLC name and current principal business address
- Registered agent name and New Hampshire street address
- At least one member name (member-managed) or at least one manager name (manager-managed)
Fee and deadline. The annual report fee is $100. The online filing portal opens January 1, and every annual report is due by April 1 of that same calendar year.
First annual report for newly formed LLCs. Your first annual report is due April 1 of the year following formation. One timing exception applies: LLCs formed between December 1 of the prior year and April 1 of the current year skip that current calendar year. An LLC formed December 15, 2025, for example, files its first report by April 1, 2027.
How to file. File online through NH QuickStart or by mail. Most LLCs go online for the convenience and quick confirmation.
What Happens if You Miss the Deadline
A $50 late fee applies right away, with no grace period. Your LLC is placed in "Not in Good Standing" status, which is publicly visible in the Secretary of State's database. Miss two consecutive years and the state will dissolve your LLC. That strips it of its legal status, limited liability protection, exclusive right to its business name, and ability to legally conduct business in New Hampshire. Reinstatement requires filing past-due reports, paying all outstanding fees, and submitting a reinstatement application.
The Secretary of State typically sends reminder notices to the registered agent's address about 30–45 days before April 1. Not receiving a notice doesn't excuse a late filing.
New Hampshire LLC State Tax Filing Obligations
Even in a loss year, you may have state-level tax filing obligations. A BPT return must be filed when gross business income exceeds $109,000, even with no net profit. The BET is calculated on compensation paid or accrued, interest paid or accrued, and dividends paid, not on net income. So an LLC that pays salaries, interest on business loans, or distributions may trigger a BET filing obligation even in a year with no revenue.
- Business Profits Tax (BPT). Assessed at 7.5% on taxable business profits for taxable periods ending on or after December 31, 2023. Filing required when gross business income exceeds $109,000 for taxable periods beginning on or after January 1, 2025.
- Business Enterprise Tax (BET). Assessed at 0.55% on the enterprise value tax base for taxable periods ending on or after December 31, 2022. Filing required when gross receipts or enterprise value tax base exceeds $298,000 for taxable periods beginning on or after January 1, 2025. BET paid may be applied as a credit against BPT owed.
Filing deadlines. BPT and BET returns are due April 15 for calendar-year filers, with extensions available. Quarterly estimated tax payments are required if your combined BPT and BET liability is expected to exceed $500. File and pay through Granite Tax Connect.
Open and Maintain a Business Bank Account for Your New Hampshire LLC
Once your EIN is in hand, open a dedicated business bank account. Mixing personal and business finances is one of the most common mistakes new LLC owners make. Courts look at this when deciding whether an LLC should be treated as a separate legal entity. Mixed funds give a creditor grounds to argue the LLC isn't truly separate (a doctrine called "piercing the corporate veil"), which puts your personal assets on the line.
Most New Hampshire banks and credit unions will require:
- Your Certificate of Formation (Form LLC-1), as filed and stamped by the Secretary of State
- Your federal EIN
- Your LLC's operating agreement (not required by all banks, but commonly requested for multi-member LLCs)
- Government-issued photo identification for each member or authorized signer
When you form your business with Inc Authority, you get access to a free Bank of America business checking account. Call your bank ahead of time to confirm their specific requirements, since policies vary by institution.
Start Your New Hampshire LLC with Inc Authority, Free
Inc Authority's formation service is 100% free. You pay only the required New Hampshire state fee: $100 by mail or $102 online. Our customer service team can help answer questions along the way, so you don't have to navigate state forms, filing steps, or next-step requirements on your own.
Here's how the process works:
- Name check. The service searches the Secretary of State's database to confirm your LLC name is available before any paperwork is submitted.
- Certificate of Formation preparation. Your Form LLC-1 is prepared with every required field completed on your behalf.
- Filing with the New Hampshire Secretary of State. The completed Certificate of Formation is submitted directly to the state.
- Registered agent service. A registered agent with a physical New Hampshire address is assigned to your LLC.
- EIN assistance. You get support obtaining your federal EIN.
New Hampshire LLC FAQs
Is New Hampshire a Good State to Form an LLC?
New Hampshire has no personal income tax and no state sales tax. Its compliance structure is simpler than many neighboring states, and its location gives direct access to the Boston market. That said, LLCs with gross business income exceeding $109,000 or gross receipts exceeding $298,000 owe the Business Profits Tax and Business Enterprise Tax. Factor those obligations into your planning from the start.
How Long Does it Take to Form an LLC in New Hampshire?
Online filings through NH QuickStart typically process in 7–10 business days. Mailed submissions take about 3–5 weeks. Walk-in filing at the Secretary of State's Concord office costs $125 and typically produces same-day approval within 15 minutes to 2 hours.
How Do I Correct a Filing Error on My New Hampshire Certificate of Formation?
File a Certificate of Amendment with the New Hampshire Secretary of State. The amendment updates only the field containing the error. Verify the current form name, number, and fee at sos.nh.gov before filing.
How Do I Dissolve a New Hampshire LLC?
File a Certificate of Dissolution with the New Hampshire Secretary of State. Before filing, settle all outstanding business debts, notify creditors, distribute remaining assets to members, and close your state tax accounts with the NH Department of Revenue Administration. Verify the current dissolution form and fee at sos.nh.gov before filing.
What is the Downside of Starting an LLC?
LLC members pay self-employment taxes on their share of business income, and the business carries ongoing compliance costs. In New Hampshire, that means a $100 annual report fee due every April 1, plus potential Business Profits Tax and Business Enterprise Tax obligations if your LLC meets the applicable thresholds.
How to Start an LLC for Beginners?
Follow the six steps in this guide in order: choose a compliant name, appoint a registered agent with a New Hampshire street address, file the Certificate of Formation (Form LLC-1) for $100–$102, draft an operating agreement, obtain a federal EIN, and register for New Hampshire's Business Profits Tax and Business Enterprise Tax if your LLC meets the applicable thresholds.