If you're looking to open a business in New Hampshire, a limited liability company (LLC) is often the smartest choice to protect your personal assets while still maintaining tax and operational flexibility. LLCs can choose to file taxes as a corporation or as a sole proprietor/partnership, which gives them more tax options than a corporation despite having the same liability protection.
Plus, LLC owners in New Hampshire benefit from the state’s low tax burden (no individual income or sales tax), strong liability protection, and straightforward formation requirements. It costs $100 to register a domestic or foreign LLC with the NH Secretary of State. Whether you file yourself or have LegalZoom handle the paperwork, knowledge of the process can help you make informed decisions for your business.
Here’s everything you’ll need to know to form a NH business, including state requirements, compliance next steps, costs, and more.
Why form an LLC in New Hampshire?
As a business structure, an LLC is somewhere in between a sole proprietorship/partnership and a corporation. LLCs are similar to corporations in that they’re separate legal entities from their business’ owners. This feature offers LLCs limited liability status, which can help protect your assets from business debts and liabilities.
On the other hand, LLCs are pass-through entities, similar to sole proprietorships and partnerships. In other words, the business ”passes” its income and expenses “through” to the owners’ individual tax returns, rather than pay separate corporate taxes. This allows LLCs to avoid being taxed twice on the same income.
Here are some of the advantages that are unique to a state of New Hampshire LLC:
- Low tax burden. New Hampshire doesn’t levy an individual income or sales tax, which allows LLCs to invest more money back into their business.
- Diverse incentives. The Granite State offers tax credits and grants to eligible businesses. For example, the Economic Revitalization Zone tax credit offers short term business tax credit to companies that create jobs in select zones.
- Strategic location. Businesses in New Hampshire have convenient access to both global and domestic markets. Commerce centers are within a few hours drive from Montreal, Boston, and New York.
- Business-friendly environment. The Granite State is consistently ranked as one of the most business-friendly states due to its low tax burden, fewer regulations, and straight-forward business legislation.
How to start a New Hampshire LLC in 6 steps
To form a New Hampshire limited liability company, you need to register your business with the state. This requires you to submit either a certificate of formation (for domestic LLCs) or an Application for Foreign Limited Liability Company Registration with the NH Secretary of State (SoS).
You can file yourself or have a business formation service like LegalZoom handle the paperwork for you. Either way, the process is the same.
Step 1: Choose a name for your LLC
You'll need to choose a name to include in your certificate of formation before you can register your LLC as a domestic business. Foreign businesses will also need to check that their LLC name is available to use in New Hampshire.
If it’s not available, you can register a “doing business as” (DBA), called a trade name in New Hampshire, for $50. This allows your business to operate and market itself under a name that’s different from its legal name (the name on its formation documents).
Free New Hampshire Business Name Check
Use our free name check tool to search the New Hampshire Secretary of State database and see if your business name is available.
By clicking "Check Availability," I agree to LegalZoom's Terms of Use. This search is a preliminary check of state databases and does not include variations or trademarks. Results do not guarantee name availability or compliance with legal requirements.
There are a few key rules to follow when choosing a name for your business in New Hampshire.
- Names of limited liability companies must include the phrase “limited liability company” or an abbreviation of the term, such as “L.L.C.” or “LLC.” Professional LLCs need to include the words “professional limited liability company” or an abbreviation, such as “PLLC.”
- Business names must be distinguishable from any other existing business entity registered in the state. To check what counts as distinguishable, refer to this guide.
- Business names may not include vulgar or grossly offensive language.
- Business names may not include words that imply affiliation with a government agency or licensed profession without authorization from the appropriate agency.
New Hampshire Secretary of State’s business entity search tool makes it easy to confirm whether or not a registered business in the state is already using your desired name.
If you aren't ready to register your LLC, but are concerned your name might be taken by someone else, you can reserve it for a $15 filing fee. New Hampshire holds reserved names for up to 120 days by paying the fee and submitting the proper form to the state authority.
You can file your name reservation by mail by sending in your completed form with a check made out to the State of New Hampshire to the following address:
Corporation Division
NH Dept. of State
107 N. Main St., Room 204
Concord, NH 03301-4989
Or, apply online through QuickStart (New Hampshire SoS’ online filing portal) for an additional $2 online filing fee.
Step 2: Appoint a New Hampshire registered agent
By law, New Hampshire requires all LLCs to appoint and maintain a registered agent with an office in the state. A registered agent is the person or entity who’ll receive legal documents, government correspondence, tax forms, as well as notice of lawsuits on your LLC's behalf. The agent will then notify you and forward important documents to your place of business.
According to state law, a New Hampshire registered agent must meet the following criteria:
- A registered agent can be either an individual resident or a business entity registered to do business in the state of New Hampshire.
- The person or entity must have a physical street address in New Hampshire, called the registered office (a P.O. box doesn’t count).
- The agent must be available at their registered office during normal business hours (typically 9 a.m. to 5 p.m., Monday through Friday).
While you can appoint yourself, another member, manager, or an employee of the LLC as your registered agent, many businesses prefer to hire a registered agent service to save themselves the time and legal responsibility. Not only is the registered office address available to the public, but also missing out on important legal notices or government correspondence has the potential to affect an LLC’s legal status.
That’s why it's critical to have an agent who can manage your business’ legal documents in a reliable, timely, and secure manner. LegalZoom offers comprehensive registered agent services for $249/year. We’ll notify you as soon as mail arrives for your LLC, and upload the documents to a secure server for you to access from anywhere.
Step 3: File your certificate of formation
Now that you have a name and registered agent, you're ready to officially file your certificate of formation (Form LLC-1). This is the document that legally establishes your business’ existence. Professional LLCs will file a separate certificate of formation for a Professional LLC (Form PLLC-1). Or, out-of-state LLCs that want authorization to operate in New Hampshire will file an application for registration (Form FLLC-1).
Either way, you’ll need to provide the following information:
- Name, address, phone number, and email address of your LLC
- Business activity (list your NAICS code if you know it). Professional LLCs need to state a specific “professional service,” such as the ones given in Chapter 304-D of NH code
- Name and address of your registered agent
- Whether or not members or managers will run your LLC
- Member’s/manager’s names, addresses, and titles
You can register either online through QuickStart or by mail. The filing fee is $100 by mail or $102 online for all LLC registration forms. If you decide to file by mail, send the form and fee to the same address listed in Step 1. Make sure to print your application on 8.5" x 11" paper in black ink. You'll receive a stamped copy within 30 days if the SoS accepts your registration.
Step 4: Create an operating agreement
An operating agreement is a legal document that outlines your LLC’s ownership/management structure, roles, and operational procedures. Because operating agreements govern the internal affairs of your business, New Hampshire doesn't require you to create or file one with the SoS.
While optional, having a comprehensive written operating agreement is wise for several reasons. For multi-member LLCs, an operating agreement can help prevent disputes between members by clarifying ownership percentages and roles/responsibilities. Or, if disputes do arise, the operating agreement can help inform court judgements. Without an agreement in place, courts typically make settlement decisions based on state law, which might not be in the best interest of your LLC and its members.
For single-member LLCs, an operating agreement can help protect the company’s limited liability status. By outlining the business’ operational procedures and other internal rules, an operating agreement can help demonstrate that the LLC is a separate legal entity from its owner.
Here are some common provisions to include in your operating agreement:
- LLC name and formation date
- Member names and ownership percentages
- Capital contributions (who invested what)
- Profit and loss distributions
- Management structure (is the LLC member-managed or manager-managed)
- Voting rights and decision-making procedures
- Meeting requirements (if any)
- Member addition/removal procedures
- Dissolution procedures
- Buy-sell provisions (what happens if members want to leave)
- Indemnification and liability clauses
The cost of drafting an LLC operating agreement varies. You can write it yourself for free or use a well-structured New Hampshire LLC operating agreement template as a starting point, but since courts use this document as a basis to make legal judgments, companies often choose to draft one with the help of a business attorney or legal service.
LegalZoom can help you create an operating agreement for $99 that’s comprehensive and helps protect your limited liability status. Or, if you use our Pro LLC formation package, an operating agreement is included.
Step 5: Obtain a federal tax ID
The employer identification number (EIN) is a nine-digit number that the IRS uses to identify your LLC for tax purposes. This unique identifier is necessary to file and manage state and federal taxes, hire employees, and, in some cases, open a business bank account. You can obtain an EIN by mail or online by applying through the IRS website. You’ll receive your EIN almost immediately if you apply online, but it can take up to several weeks by mail.
LegalZoom also offers an EIN application service for $79 that guides you through the application and files with the IRS for you. We'll help ensure your application is filled out correctly and send you your EIN and official documentation once it’s approved. This service is also included in our broader LLC formation package.
Starting a business takes courage. LegalZoom makes sure the legal details don’t stand in your way, from the day you register until the day you retire.
Step 6: Open a business bank account
Finally, every new LLC should open a separate business bank account. This creates a clear divide between your personal and business finances, which is vital to help protect your limited liability status and shield your personal assets from business debts. It’s also important to consider developing your business’ credit early on so that you can apply for loans in the future, if necessary.
Not to mention, a separate business credit card or check will look more professional to clients. A business bank account also simplifies bookkeeping by making it easier to track your expenses and income, which you’ll be thankful for come tax season. Keep in mind that some banks may require an EIN and certificate of formation to approve the account.
Ongoing compliance requirements
You’re almost there! Now that you’ve officially registered your New Hampshire LLC, there are several important steps to take to maintain compliance and set your LLC up for long-term success.
Understand your New Hampshire LLC tax obligations
At the federal level, single-member LLCs generally file taxes as a sole proprietorship and multi-member LLCs generally file as a partnership by default. In either case, the LLC is a pass-through entity that reports its gains and losses through the owner(s)’s personal tax return(s). However, an LLC can elect to file as a corporation instead by submitting Form 8832 to the IRS.
There are a couple important things to keep in mind when you decide how to file as an LLC. While pass-through entities avoid paying taxes on the same income twice (both at the corporate and individual level), they are subject to self-employment tax. Self-employment tax consists of a 12.4% tax for social security and 2.9% for Medicare, 15.3% in total.
At the state level, all New Hampshire LLCs have to file an entity tax return regardless of the business’ federal tax classification. That said, NH LLCs still avoid double taxation thanks to the state’s lack of individual income tax. Here are the main New Hampshire business taxes that LLCs should be aware of:
- Business Profits Tax (BPT) is a general tax for all businesses operating within the state. The current rate is 7.5% on gross business income over $109,000. BPT returns are due on either March 15 if you file as a partnership, or April 15 if you file as a corporation.
- Business Enterprise Tax (BET) is for for-profit business with either total gross receipts or an enterprise value tax base of more than $298,000. The enterprise value tax base is the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business. The current rate is 0.55%. This return is also due on either March or April 15, depending on your tax classification.
You can register for and pay New Hampshire taxes through Granite Tax Connect, the NH Department of Revenue Administration’s online filing portal.
Register as an employer
If you have (or plan to have) employees, there are a few extra considerations. For instance, businesses with employees need to file an annual Employer Status Report with New Hampshire Employment Security and submit a quarterly tax and wage report. Be sure to file your first Employer Status Report within 30 days of providing employment.
File an annual report
To keep business information current, NH law requires LLCs to file an annual report with the SoS. Even if nothing about your business has changed, you still need to file a new annual report every year by April 1, following the year you registered.
The filing fee for an annual report is $100. There's an additional $50 fee if you file late, so make sure to file on time! LegalZoom also offers an annual report service that can help you stay compliant and avoid late fees. A recurring calendar reminder for March 1 can also help you stay on top of the annual report deadline.
Obtain business licenses and permits
Depending on its business activities, your LLC may also need to obtain specific local licenses and permits to legally conduct business in New Hampshire. Licenses and permits can exist on both the state and municipal level, so make sure to contact your local town hall to see what permissions your business may need.
These are some New Hampshire agencies that issue licenses and permits:
- New Hampshire Department of Revenue Administration issues licences for certain taxed industries, such as real estate rentals, tobacco, and communications services. These licences allow businesses to collect taxes from customers to report on their state tax returns.
- New Hampshire Department of Environmental Services issues permits for activities that could have an environmental impact, such as hazardous waste removal, public water or septic systems, and more.
- New Hampshire Department of Health and Human Services issues licenses for health facilities and childcare, such as food establishments, radiological health facilities, and child care services.
Certain professions may also require professional licenses. If you’re unsure exactly what licenses are applicable to your business, LegalZoom offers a business license and permit service that will help you locate everything you need to operate legally in the Granite State.
LegalZoom helps you handle every step—from choosing a business name to filing paperwork with your state.
How much does it cost to form an LLC in New Hampshire?
It costs a minimum of $100 to form an LLC in New Hampshire, which is the base filing fee for a certificate of formation or foreign LLC registration. That said, the full cost may increase depending on your specific operating expenses, required licenses and permits, or any additional services you use to help guide you through the process.
Here are some common possible fees to start an llc in New Hampshire:
- Name reservation: $15
- Certificate of formation: $100 by mail or $102 online
- Foreign LLC registration application: $100 by mail or $102 online
- Registered agent: $0–$500 (annually)
- Operating agreement: $0 (DIY) to $500
Special considerations for New Hampshire LLCs
The New Hampshire Small Business Development Center (NH SBDC) is a great resource for entrepreneurs of any age who want professional business advice. They have a number of services, programs, and courses designed to help individuals looking to start their own business in the Granite State.
How to start your New Hampshire LLC with LegalZoom
While there are a lot of online resources to support new business in New Hampshire, there are also a lot of state-specific filing requirements. If navigating LLC formation feels daunting, let LegalZoom handle the hard parts for you so that you can focus on growing your business.
We created streamlined LLC formation packages to further simplify the process while helping to ensure compliance with state laws. The LegalZoom process takes only three steps. In addition to formation and registered agent services, LegalZoom also offers compliance, accounting, and dissolution services to support you every step of the way.
Start an LLC in Any State
LegalZoom can help you file your state's formation paperwork for as little as $0 + state filing fees.
New Hampshire LLC FAQs
How long does it take to form an LLC?
That depends on where you register your business, how you file, and the time of year. New Hampshire's standard processing time is within a month by mail, while online submissions typically process faster. You can also apply for expedited processing in person for an additional $25 fee.
How do you register a foreign LLC in New Hampshire?
To register a foreign LLC in New Hampshire, file an Application for Foreign Limited Liability Company Registration (Form FLLC-1) with the Secretary of State. The filing fee is $100 by mail or $102 to file online.
How do you form a professional LLC in New Hampshire?
You can form a professional LLC in New Hampshire by filing a Certificate of Formation for a Professional LLC (Form PLLC-1) with the Secretary of State. It costs $100 to file by mail or $102 to file online.
How do you register a DBA in New Hampshire?
New Hampshire generally refers to DBAs as trade names. You can register a trade name through the Secretary of State by filing a Trade Name Registration (Form TN-1) for a $50 filling fee.
How much does it cost to form an LLC in New Hampshire?
It costs at least $100 to form an LLC in New Hampshire, which is the base filing fee for a certificate of formation. However, other costs depend on your specific operating expenses, required licenses and permits, or any professional services you use to guide you through the process.
What are the annual filing requirements for New Hampshire?
New Hampshire has a number of annual filing requirements, including the following:
- An annual report due to the Secretary of State
- Business enterprise tax
- Business profits tax
- Business license and permit renewals (in some cases)
How do I correct filing errors in NH?
LLCs can correct filing errors in New Hampshire by filing a certificate of amendment (Form LLC-3) with the NH SoS for a $35 filing fee. Either file online through the QuickStart or by mail to the NH Dept. of State Corporation Division.
How do I dissolve a New Hampshire LLC?
To dissolve your LLC in New Hampshire, file a certificate of cancellation (Form LLC-7) online or by mail for a $35 filing fee. LegalZoom also offers a business dissolution service that can help ensure that your certificate is filed accurately.
