$102 to form your New Hampshire LLC
$102 state filing fee · $102annual report. 5-year cost of ownership: $510.
By Aissam Baidi · Reviewed against quickstart.sos.nh.gov · Verified 2026-05-16
How much does a New Hampshire LLC cost in 2026? A New Hampshire LLC costs $102 in year one ($102 filing fee for the Form LLC-1 Certificate of Formation). Ongoing cost is $102/year ($102 annual report). Five-year total: $510. Standard processing takes about 7 business days; expedite for $125 extra. At $102, New Hampshire runs $53 below the US median of $155 for year-one LLC costs, making it one of the cheaper states to form in. New Hampshire sits in the mid-range for LLC formation costs, competitive enough for in-state operators with no major surprise fees beyond what's listed here. Sourced from quickstart.sos.nh.gov, verified 2026-05-16.
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New Hampshire vs the rest of the US
Year-1 LLC cost in New Hampshire is $102. That's $67 more than the cheapest state (Montana). Form there if you can register your business out-of-state.
All figures are year-1 LLC formation cost (state filing fee + first-year report fee + first-year franchise tax). Sourced quarterly from each state's Secretary of State office.
5-year cumulative cost projection
How New Hampshire's LLC cost compares against the popular "shop another state" alternatives over 5 years of ownership. Steeper line = higher recurring cost.
All 50 states + DC, by 5-year LLC cost
Heat-map of 5-year ownership cost across the US. Click any state to see its full breakdown. Cheapest in green, most expensive in dark red.
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5-year cost = year-1 (state filing + first-year report + first-year franchise tax) + 4 years of ongoing (annual/biennial report + franchise tax). Sourced quarterly from each Secretary of State.
Where would you save the most?
Filing in Montana instead of New Hampshire could save you about $475 over 5 years (93% lower total).
Cross-state filing requires foreign qualification in the state you actually operate from, which adds $50-$300/year in fees plus a registered agent in each jurisdiction. Run the math before deciding.
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New Hampshire LLC formation, decoded
18,000 LLCs formed in New Hampshire in 2025 • Top industries: advanced manufacturing, healthcare and social assistance, tourism and hospitality
New Hampshire offers a highly favorable business climate, distinguished by the absence of a general sales tax and personal income tax on wages, which significantly reduces the tax burden for businesses and individuals, fostering a founder-friendly environment.
Situated in the Northeast, New Hampshire borders Massachusetts, Vermont, and Maine, providing businesses with strategic access to the broader New England market while maintaining its distinct, tax-advantaged economic identity.
New Hampshire stands out as one of the few states in the U.S. that does not levy a general sales tax or a broad-based personal income tax on wages, a unique characteristic that profoundly influences consumer behavior and business financial planning.
When forming an LLC in New Hampshire, capitalize on the state's lack of a general sales tax and personal income tax on wages, but ensure you understand and comply with the specific Business Profits Tax and Business Enterprise Tax obligations.
New Hampshire requires a $102 annual report to keep the LLC in good standing. Filing on time avoids late penalties and administrative dissolution.
Full New Hampshire LLC cost guide
New Hampshire LLC Cost: $102 Filing + $102/Yr Annual Report (2026)
Forming an LLC in New Hampshire costs $102 to file the Certificate of Formation, plus $102/yr for the annual report (due April 1 each year). Year-one cost (DIY): $102. Five-year cost: $510. New Hampshire has no state sales tax, no general personal income tax (interest and dividends tax was repealed effective 2025), and no traditional franchise tax. The two state-level business taxes (Business Enterprise Tax and Business Profits Tax) kick in only above revenue thresholds ($298,000 for BET, $103,000 for BPT in tax year 2025).
Reviewed by LLC Formation Cost Editorial Team, fact-checked against primary government sources • Last updated 2026-05-16 • 5 primary government sources cited
TL;DR
New Hampshire LLCs file Form LLC-1 (Certificate of Formation) with the New Hampshire Secretary of State for $102. The annual report (also $102) is due April 1 of every year, beginning the year after formation. New Hampshire has no state sales tax (one of five US states with no statewide sales tax), no personal income tax on wages, and the interest-and-dividends tax was fully repealed effective January 1, 2025 under HB 2 (2023 session). The two state-level business taxes are revenue-thresholded: the Business Enterprise Tax (BET) at 0.55% kicks in only when “enterprise value tax base” exceeds $298,000, and the Business Profits Tax (BPT) at 7.5% kicks in only when gross business income exceeds $103,000. Below those thresholds, the LLC owes nothing at the state level besides the $102/yr annual report. Most small and medium NH LLCs operate below the BET/BPT thresholds entirely, especially in the first 2-3 years of operation. For NH-resident founders, this is genuinely one of the best tax-cost combinations in the country: $102/yr for a fully compliant LLC, $0 sales tax, $0 state income tax on wages, $0 personal income tax on investment income post-2025. The catch is that NH’s property tax is among the highest in the country (real estate carries the tax burden in NH), so the state-level cost savings on LLC operation do not extend to property-heavy businesses.
New Hampshire LLC cost breakdown (2026)
| Line item | Cost | Source |
|---|---|---|
| Certificate of Formation (Form LLC-1) | $102 | sos.nh.gov |
| Annual Report | $102/yr | sos.nh.gov |
| Business Enterprise Tax (BET, above $298K threshold) | 0.55% of enterprise value | revenue.nh.gov |
| Business Profits Tax (BPT, above $103K gross) | 7.5% of net | revenue.nh.gov |
| Registered Agent service | $50-$200/yr | sos.nh.gov |
| Expedite filing | $125 | sos.nh.gov |
| Year 1 total (DIY, below tax thresholds) | $102 | |
| Year 1 with commercial RA service | $152-$302 | |
| Year 2+ ongoing (DIY, below thresholds) | $102/yr | |
| 5-year total (DIY, below thresholds) | $510 |
All figures verified 2026-05-16 from the New Hampshire Secretary of State and Department of Revenue Administration.
Why New Hampshire is structurally cheap (below tax thresholds)
New Hampshire’s tax structure is unusual among Northeast states: it relies heavily on property tax and business taxes triggered above thresholds, rather than a broad-based income or sales tax. For small LLCs operating below the BET and BPT thresholds, the state cost is just $102/yr:
- No state sales tax. New Hampshire is one of five US states with no statewide general sales tax (AK, DE, MT, NH, OR). LLCs that hold or sell tangible property in NH owe no sales tax on transactions.
- No personal income tax on wages. Salaries and W-2 income are not taxed at the state level.
- Interest and Dividends Tax repealed effective 2025. New Hampshire previously taxed interest and dividend income at 4-5%. The tax was fully phased out effective January 1, 2025 (HB 2, 2023 session).
- BET threshold of $298,000. The Business Enterprise Tax applies only when the LLC’s “enterprise value tax base” (compensation + interest + dividends paid) exceeds $298,000 in tax year 2025. Below that, $0 BET.
- BPT threshold of $103,000. The Business Profits Tax applies only when gross business income exceeds $103,000. Below that, $0 BPT.
The combination means a small NH LLC ($100K gross revenue, two-person team, modest distributions) typically owes $0 at the state level beyond the $102 annual report. Above the thresholds, both BET and BPT can apply simultaneously, and the combined effective rate is one of the higher business-tax rates in the country (~8% net depending on structure). The bifurcation is what makes NH cheap for small LLCs and expensive for mid-sized ones.
Filing steps (DIY, no service)
- Pick a name. Search availability at the New Hampshire QuickStart Business Search. Names must include “Limited Liability Company,” “LLC,” “L.L.C.,” or “Ltd. Liability Co.” under RSA § 304-C:33.
- Designate a registered agent. Required by RSA § 304-C:36. Must have a New Hampshire street address.
- File Form LLC-1 (Certificate of Formation). $102 online via QuickStart, or by mail to NH Secretary of State, Corporation Division, 107 N. Main Street, Concord, NH 03301.
- Get a federal EIN. Free at irs.gov.
- Draft an operating agreement. Not statutorily required to be filed with NH, but recognized under RSA § 304-C:40 as binding. Free template for single-member, attorney-drafted for multi-member.
- Register for state taxes (if applicable). Above the BET/BPT thresholds, register with the NH Department of Revenue Administration. Below thresholds, no registration needed for income-side taxes.
- Apply for any required licenses. No statewide business license, but specific industries (construction, food service, healthcare) have professional licensing requirements through the relevant NH licensing board.
- Open a business bank account. NH banks (Citizens, Bank of New Hampshire, Northway Bank) accept Articles + EIN + operating agreement.
- File FinCEN BOI report. Required under the Corporate Transparency Act within 30 days of formation. Free at fincen.gov/boi.
- File annual report. Due April 1 each year, beginning the year after formation. $102. File via QuickStart.
Standard online filings via QuickStart are processed within 7 business days. Expedite: $125 for 24-hour turnaround.
Page-unique facts
- NH is one of five US states with no statewide sales tax. Alaska, Delaware, Montana, New Hampshire, and Oregon.
- The Interest and Dividends Tax was repealed effective January 1, 2025. HB 2 (2023 session) phased out the I&D tax over several years. As of 2025, NH has no tax on investment income.
- Business Enterprise Tax (BET) at 0.55% kicks in above $298,000. Threshold is adjusted biennially; previously $250,000 in 2023. Source: revenue.nh.gov BET page.
- Business Profits Tax (BPT) at 7.5% kicks in above $103,000. One of the higher business income tax rates in the country when it applies, but small LLCs typically operate below.
- NH does not require an operating agreement to be filed with the state. RSA § 304-C:40 recognizes oral and written operating agreements as binding between members.
- Property tax is the dominant state-level tax in NH. With no sales tax and minimal personal income tax post-2025, NH relies heavily on property tax, including a Statewide Education Property Tax. NH’s median property tax bill is among the highest in the country.
- No state-level franchise tax even for C-corp elected LLCs. Unlike many states, NH does not impose a separate franchise tax on corporations; the BPT functions as the corporate income tax. LLCs electing C-corp pay BPT plus BET only.
- NH offers a fast online filing system (QuickStart). The QuickStart portal at quickstart.sos.nh.gov processes online filings within 7 business days standard, with $125 expedite for 24-hour turnaround.
New Hampshire 5-year cost projection
Three cost scenarios depending on revenue:
- Scenario A (small LLC, under all thresholds): $102 year 1 + $102 × 4 = $510 over 5 years. No BET, no BPT.
- Scenario B (mid-size LLC, $200K gross, $400K enterprise value tax base): $102/yr SOS + $200,000 × 7.5% BPT minus BPT-against-BET credit ≈ $13K-$15K/yr. Five-year total: ~$66K-$76K depending on profit margins.
- Scenario C (large LLC, $1M gross, $2M enterprise value): Full BET (0.55% × $2M = $11,000/yr) + full BPT (7.5% × profits). Five-year total: $50K-$100K+ depending on profitability.
The state-level cost is genuinely $102/yr only at the smallest tier. Above the thresholds, NH’s effective business tax rate is one of the higher in the country (the BPT’s 7.5% rate is higher than most state corporate income taxes), but the structure is still simpler than states with sales tax, personal income tax, and franchise tax all stacked.
FAQ
Is New Hampshire really $102/yr to maintain an LLC?
Below the BET and BPT thresholds, yes. For an NH LLC with under $103,000 gross income and under $298,000 enterprise value tax base, the only state-level cost is the $102 annual report. Five-year DIY total: $510. Above the thresholds, BET (0.55%) and BPT (7.5%) apply on top. Source: sos.nh.gov, verified 2026-05-16.
Does New Hampshire have a state sales tax?
No. New Hampshire is one of five US states with no statewide general sales tax (AK, DE, MT, NH, OR). This is a meaningful advantage for LLCs that sell tangible goods, no sales-tax permit required, no sales-tax filing burden, no rate complexity. Source: revenue.nh.gov.
What are the BET and BPT?
The Business Enterprise Tax (BET) at 0.55% applies to NH LLCs with “enterprise value tax base” (compensation + interest + dividends paid) above $298,000 in tax year 2025. The Business Profits Tax (BPT) at 7.5% applies to NH LLCs with gross business income above $103,000. Both thresholds are adjusted biennially. Below thresholds, $0. Above, both can apply concurrently. Source: NH Department of Revenue Administration.
Does NH have a state income tax?
Not on wages, salary, or W-2 income. The Interest and Dividends Tax was repealed effective January 1, 2025. NH residents pay no state tax on wages or investment income at the personal level. Business-side taxes (BET, BPT) only apply above thresholds. Source: revenue.nh.gov.
When is the New Hampshire annual report due?
April 1 of every year, beginning the year after formation. Fee is $102. Filed online via the QuickStart portal. Late filings trigger a $50 penalty. Failure to file for 12+ months can lead to administrative dissolution. Source: NH QuickStart.
How long does NH LLC formation take?
Standard online filings via QuickStart are processed within 7 business days. Expedite tier: $125 for 24-hour turnaround. NH does not offer a same-day or 2-hour expedite. Source: NH SOS Corporation Division.
How NH compares to Massachusetts and Vermont neighbors
For founders in northern New England choosing between NH, MA, and VT, the cost differential is significant:
- New Hampshire: $102 filing, $102/yr annual report. BET/BPT only above thresholds. 5-year total (below thresholds): $510.
- Massachusetts: $500 filing, $500/yr annual report. 5-year total: $2,500 plus state-level corporate excise if applicable.
- Vermont: $155 filing, $45/yr annual report, $250/yr Business Entity Tax minimum. 5-year total: $1,335 minimum.
New Hampshire is roughly 1/5th the cost of Massachusetts and 1/3rd the cost of Vermont over 5 years for sub-threshold LLCs. This is what drives Massachusetts founders to form NH LLCs and the Massachusetts Department of Revenue to scrutinize NH-formed LLCs that operate primarily in MA. As with Wyoming and Nevada formations, the home-state tax authority cares about where the LLC actually operates, not where it is formed. A Boston-resident solo founder forming an NH LLC to run a Boston-based consulting business still owes MA state income tax on MA-source earnings; the NH formation does not change that.
State quirk: the 2025 Interest and Dividends Tax repeal
New Hampshire was famous for decades as a “no income tax” state with one large asterisk: the Interest and Dividends Tax, a 4-5% state tax on investment income that hit retirees and trust-funded individuals while leaving wage earners untouched. The I&D tax was a political artifact of NH’s tax-policy fight, the state’s constitution requires uniform property tax and prohibits broad-based income tax, but courts ruled the I&D tax was a tax on a class of income, not on income generally, and therefore constitutional. HB 2 in the 2023 legislative session phased the I&D tax out, reducing the rate from 5% to 4% to 3% to 0% across 2023-2025. Effective January 1, 2025, NH has no I&D tax. This makes 2026 the first full tax year in NH history without any state-level personal income tax, no wage tax, no investment income tax, no capital gains tax. The state still relies heavily on property tax and the business-side BET/BPT, but for individuals, NH is now genuinely tax-free at the state level. This is a relevant detail for LLCs that distribute income to NH-resident members; those distributions are no longer taxed at any state level.
Common mistake in New Hampshire
The most common New Hampshire LLC mistake is assuming “no sales tax, no income tax” means no state-level business taxes. The BET (0.55% above $298K enterprise value) and BPT (7.5% above $103K gross) absolutely apply to LLCs that cross the thresholds, and the BPT in particular is one of the higher state business income tax rates in the country. Founders launching a fast-growth LLC (SaaS, e-commerce, professional services) often hit the BPT threshold in year 2-3 and discover the 7.5% rate after they had planned for $0 state tax. The fix: model BET/BPT at projected year-3 revenue before committing to NH formation, especially for high-margin businesses where the BPT bite compounds. The second common mistake: missing the April 1 annual report deadline because NH uses a fixed date rather than the LLC’s anniversary. Founders calendar a 12-month reminder from the formation date and miss the April 1 deadline by months. The $50 late penalty is small, but failure to file for 12+ months can trigger administrative dissolution under RSA § 304-C:158. The third common mistake: confusing the BET and BPT. They are two separate taxes with two separate thresholds and two separate rates, but they share a credit mechanism (BET paid is creditable against BPT owed), and many founders pay both without claiming the offset. A NH-licensed CPA can save 0.55% × enterprise value tax base in BPT credit annually if the credit is properly claimed on Form BT-Summary.
Sources
- New Hampshire QuickStart Business Filings, last verified 2026-05-16
- New Hampshire Department of Revenue Administration, last verified 2026-05-16
- New Hampshire Secretary of State Corporation Division, last verified 2026-05-16
- New Hampshire RSA Chapter 304-C (LLC Act), last verified 2026-05-16
- IRS Publication 3402, Taxation of Limited Liability Companies, last verified 2026-05-16
About the author
Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies New Hampshire LLC fees directly from sos.nh.gov on a quarterly cycle. Connect on LinkedIn.
Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.
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Ask anything about New Hampshire LLCs
Pre-answered for the questions founders ask first. Tap one to read the full answer, or write your own.
What's the actual filing fee in New Hampshire?
New Hampshire charges $102 to file the Form LLC-1 Certificate of Formation with quickstart.sos.nh.gov. Expedited service is available for an additional $125, reducing turnaround to about 1 business days vs. the standard ~7.
Does New Hampshire have a franchise tax?
No. New Hampshire does not impose a flat franchise tax on LLCs. Some pass-through entity income may still be taxed at the member level under state income tax rules.
What's the annual report situation in New Hampshire?
New Hampshire requires a annual report at $102. Note: the first-year report is billed separately at $0.
Do I need a registered agent in New Hampshire?
Yes. Every New Hampshire LLC must designate a registered agent with a physical New Hampshire street address (no P.O. boxes), available during business hours to accept legal mail. You can serve as your own agent for free if you live in New Hampshire, but most founders use a commercial service ($100-150/year) to keep their home address off the public record.
What's unusual about forming an LLC in New Hampshire?
New Hampshire stands out as one of the few states in the U.S. that does not levy a general sales tax or a broad-based personal income tax on wages, a unique characteristic that profoundly influences consumer behavior and business financial planning.
New Hampshire-specific Operating Agreement preview
Five substantive sections with New Hampshire-specific clauses (filing form, franchise tax, publication requirements, governing law). Use as a starting point with your attorney, or upgrade for the full 12-section document.
OPERATING AGREEMENT OF [COMPANY NAME], LLC
Article I. Formation
This Operating Agreement is entered into as of [date], by and among the undersigned members of [Company Name], a Limited Liability Company organized under the New Hampshire Limited Liability Company Act. The Company was formed by filing the Form LLC-1 Certificate of Formation with the New Hampshire Secretary of State on [filing date]. The Company's principal office is located at [address], New Hampshire.
Article II. Members & Membership Interests
The members of the Company are listed on Exhibit A. Each member's capital contribution and percentage interest are set forth therein. Members may be admitted only by [unanimous / majority] consent of existing members. New Hampshire law does not mandate a written operating agreement, but the parties agree that this writing governs.
Article III. Management
The Company shall be [member-managed / manager-managed]. New Hampshire default rules apply to any matter not addressed here. The Company shall timely file the annual report ($102) with the New Hampshire Secretary of State to maintain good standing.
Article IV. Distributions & Allocations
Profits, losses, and distributions shall be allocated among members in proportion to their percentage interests, except as otherwise agreed in writing. Distributions shall be made [quarterly / annually / at the discretion of the [members / managers]]. The Company shall maintain capital accounts in accordance with Treas. Reg. § 1.704-1(b).
Article V. Dissolution & New Hampshire-Specific Provisions
The Company shall dissolve upon [vote of majority members / occurrence of specific events]. Upon dissolution, the Company shall wind up its affairs and distribute remaining assets in accordance with New Hampshire law. This agreement is governed by New Hampshire law and any disputes shall be resolved in [forum].
7 more sections in the full document
Tax matters, indemnification, transfer restrictions, dissolution mechanics, signature pages, exhibits A & B (member roster + capital contributions), and amendment procedures. Plus state-specific signature-line text per $New Hampshire convention.
Not legal advice. This template is a starting point for discussion with a licensed New Hampshire attorney. Operating Agreements should be reviewed by counsel for your specific situation.
New Hampshire LLC cost vs popular alternatives
A common decision is whether to form in your home state or an out-of-state filing state (Delaware, Wyoming, New Mexico). Out-of-state formation usually requires foreign-LLC registration in your home state too, adding both filing costs.
| State | First-year cost | Annual renewal | Franchise tax | Processing days | Publication required |
|---|---|---|---|---|---|
| New Hampshire | $102 | $102 | - | 7 days | - |
| Delaware | $390 | $300 | - | 14 days | - |
| Wyoming | $160 | $60 | - | 14 days | - |
| New Mexico | $50 | $0 | - | 14 days | - |
| Florida | $263.75 | $138.75 | - | 5 days | - |
Fees verified 2026-05-16 from each state's Secretary of State.
Frequently asked questions about New Hampshire LLCs
How much does it cost to form an LLC in New Hampshire in 2026?
New Hampshire charges $102 to file the Form LLC-1 Certificate of Formation. An ongoing annual report fee of $102 keeps the LLC in good standing. Verified 2026-05-16 from quickstart.sos.nh.gov.
Does New Hampshire require an annual report?
Yes. New Hampshire requires a annual report at $102.
What is the processing time in New Hampshire?
Standard processing in New Hampshire takes about 7 business days. Expedited processing is available for an additional $125, reducing turnaround to about 1 business days.
Does New Hampshire have a publication requirement?
No. New Hampshire does not require LLC formation to be published in newspapers.
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Open the AI advisorNot legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.