What an LLC Costs in New Hampshire

The fee for filing a certificate of formation for a New Hampshire LLC is $100.

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).

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.