How to Start an LLC in New Hampshire: Fees, Filings and Annual Requirements
Forming an LLC in New Hampshire: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for New Hampshire
- LLC filing fee
- The fee for filing a certificate of formation for a New Hampshire LLC is $100. RSA 304-C:191, II(c)
- Annual report
- Each domestic LLC and each registered foreign LLC files an annual report with the Secretary of State between January 1 and April 1 each year, starting the year after it was formed or registered (an LLC formed or registered between December 1 and April 1 does not file that year). RSA 304-C:194, 304-C:191, II(f), 304-C:136
- State franchise or minimum tax
- New Hampshire's Business Profits Tax applies to business organizations, which the statute defines to include LLCs, at 7.5 percent of taxable business profits (for taxable periods ending on or after December 31, 2023); RSA 77-A:1, 77-A:2, 77-A:6; RSA 77-E:1, 77-E:2, 77-E:5
- How to file
- One or more authorized persons file a certificate of formation with the New Hampshire Secretary of State. RSA 304-C:31
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The fee for filing a certificate of formation for a New Hampshire LLC is $100. Source: RSA 304-C:191, II(c) |
|---|---|
| How to file | One or more authorized persons file a certificate of formation with the New Hampshire Secretary of State. The certificate must state the LLC's name, the address of its registered office and the name and address of its registered agent, the nature of its primary business or purpose, and whether it will be managed by its members or by managers. The LLC is formed when the certificate is filed, unless a later effective time and date is specified. Source: RSA 304-C:31 |
| Name rules and reservation | The name must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC" or a similar abbreviation, and may contain the name of a member or manager. It must be distinguishable on the Secretary of State's records from other registered entity names, reserved names and certain government and political party names; differences only in articles, plurals, phonetic spelling, abbreviations or entity-type words do not count. A name can be reserved for 120 days (and re-reserved for successive 120-day periods); the reservation fee is $15. |
| Registered agent | Every LLC must have and maintain in New Hampshire a registered office (which may be one of its places of business) and a registered agent. The agent may be an individual who lives in New Hampshire, or a corporation, LLC or limited liability partnership formed or authorized in New Hampshire, whose office is identical with the registered office. To change the registered office or agent, the LLC files a statement with the Secretary of State; the fee is $15. Source: RSA 304-C:36, 304-C:191, II(b) |
| Operating agreement | New Hampshire law defines an operating agreement as any agreement of the members about the LLC's internal affairs or the conduct of its business, and says that unless a written operating agreement provides otherwise, an operating agreement may be written, oral, or implied by course of dealing. The certificate of formation does not have to include it. Source: RSA 304-C:16, 304-C:40, 304-C:31 |
Keeping the LLC in good standing
| Annual report | Each domestic LLC and each registered foreign LLC files an annual report with the Secretary of State between January 1 and April 1 each year, starting the year after it was formed or registered (an LLC formed or registered between December 1 and April 1 does not file that year). The fee is $100, and an additional $50 late fee applies if the report or fee is not filed by April 1. The Secretary of State may administratively dissolve an LLC that fails to file its annual report or pay the fees within 60 days after they are due for 2 consecutive years. The reinstatement fee is $135 ($500 for late reinstatement). |
|---|---|
| State franchise or minimum tax | New Hampshire's Business Profits Tax applies to business organizations, which the statute defines to include LLCs, at 7.5 percent of taxable business profits (for taxable periods ending on or after December 31, 2023); an LLC is taxed at the entity level. Organizations with gross business income above a filing threshold ($92,000 in the statute, adjusted every two years for inflation) must file a return. The Business Enterprise Tax applies to business enterprises, also including LLCs, at 0.55 percent of the taxable enterprise value tax base; the statute's filing threshold is gross business receipts or enterprise value tax base above $250,000 (rising to $400,000 on January 1, 2027), also inflation-adjusted. |
| DBA / assumed name | An LLC doing business under a trade name other than the name under which it is registered must register the trade name with the Secretary of State. The registration fee is $50; registrations last 5 years and must be renewed (renewal fee $50). A trade name must be distinguishable from other names on the Secretary of State's records. Source: RSA 349:1, 349:7, 349:8 |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | Before doing business in New Hampshire, a foreign LLC must register with the Secretary of State by filing an application for registration as a foreign limited liability company, stating its name, home jurisdiction and date of formation, the nature of its business in New Hampshire, its registered office and agent, and an affirmation that it is in good standing in its home jurisdiction. The fee is $100. Source: RSA 304-C:175, 304-C:191, II(h) |
|---|---|
| Closing an LLC | After dissolution and the completion of winding up, an LLC may file a certificate of cancellation with the Secretary of State; the fee is $35. Before distributing any assets to members and managers on winding up, the LLC must first obtain a certificate of dissolution from the Department of Revenue Administration under RSA 77-A:18. A registered foreign LLC cancels its registration by filing a certificate of cancellation ($35). |
Where to get help in New Hampshire
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in New Hampshire?
The fee for filing a certificate of formation for a New Hampshire LLC is $100.
How do you form an LLC in New Hampshire?
One or more authorized persons file a certificate of formation with the New Hampshire Secretary of State. The certificate must state the LLC's name, the address of its registered office and the name and address of its registered agent, the nature of its primary business or purpose, and whether it will be managed by its members or by managers. The LLC is formed when the certificate is filed, unless a later effective time and date is specified.
What are the LLC name requirements in New Hampshire?
The name must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC" or a similar abbreviation, and may contain the name of a member or manager. It must be distinguishable on the Secretary of State's records from other registered entity names, reserved names and certain government and political party names; differences only in articles, plurals, phonetic spelling, abbreviations or entity-type words do not count. A name can be reserved for 120 days (and re-reserved for successive 120-day periods); the reservation fee is $15.
Do you need a registered agent for an LLC in New Hampshire?
Every LLC must have and maintain in New Hampshire a registered office (which may be one of its places of business) and a registered agent. The agent may be an individual who lives in New Hampshire, or a corporation, LLC or limited liability partnership formed or authorized in New Hampshire, whose office is identical with the registered office. To change the registered office or agent, the LLC files a statement with the Secretary of State; the fee is $15.
Does an LLC have to file an annual report in New Hampshire?
Each domestic LLC and each registered foreign LLC files an annual report with the Secretary of State between January 1 and April 1 each year, starting the year after it was formed or registered (an LLC formed or registered between December 1 and April 1 does not file that year). The fee is $100, and an additional $50 late fee applies if the report or fee is not filed by April 1. The Secretary of State may administratively dissolve an LLC that fails to file its annual report or pay the fees within 60 days after they are due for 2 consecutive years. The reinstatement fee is $135 ($500 for late reinstatement).
What state taxes does an LLC pay in New Hampshire?
New Hampshire's Business Profits Tax applies to business organizations, which the statute defines to include LLCs, at 7.5 percent of taxable business profits (for taxable periods ending on or after December 31, 2023); an LLC is taxed at the entity level. Organizations with gross business income above a filing threshold ($92,000 in the statute, adjusted every two years for inflation) must file a return. The Business Enterprise Tax applies to business enterprises, also including LLCs, at 0.55 percent of the taxable enterprise value tax base; the statute's filing threshold is gross business receipts or enterprise value tax base above $250,000 (rising to $400,000 on January 1, 2027), also inflation-adjusted.
Is an operating agreement required in New Hampshire?
New Hampshire law defines an operating agreement as any agreement of the members about the LLC's internal affairs or the conduct of its business, and says that unless a written operating agreement provides otherwise, an operating agreement may be written, oral, or implied by course of dealing. The certificate of formation does not have to include it.
How do you register a DBA in New Hampshire?
An LLC doing business under a trade name other than the name under which it is registered must register the trade name with the Secretary of State. The registration fee is $50; registrations last 5 years and must be renewed (renewal fee $50). A trade name must be distinguishable from other names on the Secretary of State's records.
How do you register a foreign LLC in New Hampshire?
Before doing business in New Hampshire, a foreign LLC must register with the Secretary of State by filing an application for registration as a foreign limited liability company, stating its name, home jurisdiction and date of formation, the nature of its business in New Hampshire, its registered office and agent, and an affirmation that it is in good standing in its home jurisdiction. The fee is $100.
How do you dissolve an LLC in New Hampshire?
After dissolution and the completion of winding up, an LLC may file a certificate of cancellation with the Secretary of State; the fee is $35. Before distributing any assets to members and managers on winding up, the LLC must first obtain a certificate of dissolution from the Department of Revenue Administration under RSA 77-A:18. A registered foreign LLC cancels its registration by filing a certificate of cancellation ($35).
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.