How to Start an LLC in New Hampshire

Forming an LLC in New Hampshire means filing one document, the Certificate of Formation, with the Secretary of State's Corporation Division, paying a $100 fee, and keeping a registered agent on file. There's no state income tax to worry about and no franchise tax on LLCs. This guide walks through exactly what a New Hampshire LLC formation requires, in order, with the real costs and timelines attached to each step.

This article is informational only and is not legal or tax advice. For anything beyond a straightforward, single-member LLC, talk to a New Hampshire business attorney or a CPA before you file.

What You'll Need Before You File

Gather these before you sit down at NH QuickStart, the state's online filing portal:

• A compliant LLC name. It must include "limited liability company," "L.L.C.," or a similar abbreviation (RSA 304-C:32), and it has to be distinguishable from every other name on file with the Secretary of State, including trade names and businesses dissolved within the last 120 days.
• A New Hampshire registered agent with a physical street address in the state (no P.O. boxes).
• $100 for the Certificate of Formation filing fee, payable through NH QuickStart or by check if filing on paper.
• An NH QuickStart account at quickstart.sos.nh.gov, the state's online filing system.
• Member and manager information, meaning names and addresses for everyone with an ownership or management stake.
• An EIN plan. You'll need one from the IRS once your LLC is approved, and it's free directly from the IRS.

Step 1: Choose and Verify Your LLC Name

Before you fall in love with a name, run it through New Hampshire's free business name search at quickstart.sos.nh.gov/online/BusinessInquire. The state's distinguishability standard is stricter than it looks: adding an article, pluralizing a word, using a phonetic spelling, tacking on an abbreviation, or adding a prefix or suffix does not make your name different enough from an existing one. "Granite State Roofing LLC" and "The Granite State Roofing L.L.C." would likely be treated as the same name.

If you're not ready to file yet but want to lock in a name, you can reserve it for 120 days by filing Form 1 with a $15 fee. That's worth doing if you're still lining up a registered agent or waiting on funding, but it's an optional step, not a requirement.

Step 2: Appoint a New Hampshire Registered Agent

Every LLC formed in New Hampshire must continuously maintain a registered agent, an individual or business entity with a physical New Hampshire street address who is available during regular business hours to accept legal documents (service of process) on the company's behalf.

You have three practical options:

• Be your own agent. Free, but your name and address become part of the public record, and you need to be reliably present at that address during business hours.
• Use an owner, manager, or employee. Same tradeoffs as above, spread across whoever in the company has a stable NH address.
• Hire a registered agent service. Typically $100 to $300 a year. This keeps your home address off public filings and covers you if you travel or work irregular hours.

If you ever need to change your agent or registered office, that's Form 10 with the Secretary of State, and it costs $15. Letting your registered agent lapse, for example if a service you hired drops you for non-payment and you don't replace them, can lead to administrative suspension or dissolution of your LLC.

Step 3: File the Certificate of Formation

This is the actual formation document, LLC-1, filed with the New Hampshire Secretary of State, Corporation Division. You have two filing paths:

• Online through NH QuickStart at quickstart.sos.nh.gov. This is the faster, more reliable route for most filers.
• By mail or in person using the paper Form LLC-1, sent to the Corporation Division.

The filing fee is $100 either way. Processing time varies by season and filing method, the Corporation Division posts its current turnaround estimate right on the NH QuickStart login page, so check that before you file if timing matters. If you need it done faster, you can pay an additional $25 for expedited service, but that has to be done in person at the Corporation Division's Customer Lobby in Concord. There is no online expedite option as of this writing, so confirm current availability on the Secretary of State's site before planning around it.

Once approved, you'll receive a filed, stamped copy of your Certificate of Formation. Save it. Banks, the IRS, and licensing agencies will all ask for it.

Step 4: Get an EIN From the IRS

An Employer Identification Number (EIN) is what the IRS uses to identify your business, and you'll need it to open a business bank account, hire employees, or file federal taxes as anything other than a disregarded entity. Apply directly through the IRS website. It's free, and if you apply online you typically get the number immediately. Never pay a third party for something the IRS gives away at no cost, though formation services often bundle EIN acquisition into a paid package for convenience.

Step 5: Write an Operating Agreement

New Hampshire doesn't require you to file an operating agreement with the state, but skipping one is a common mistake. This internal document spells out ownership percentages, how profits and losses are split, how decisions get made, and what happens if a member wants out or the business dissolves. Without one, state default rules fill the gaps, and those defaults may not match what you and your co-owners actually intended. Even single-member LLCs benefit from having one on file, since it reinforces the separation between you and the business that gives you liability protection in the first place.

Step 6: Open a Business Bank Account

Bring your filed Certificate of Formation, your EIN confirmation letter, and your operating agreement to the bank. Keeping business funds separate from personal funds isn't just good bookkeeping, it's part of what keeps a court from "piercing the corporate veil" and holding you personally liable if the business gets sued. Mixing accounts is one of the fastest ways to undermine the liability protection an LLC is supposed to provide.

Step 7: Register for New Hampshire Taxes, If Applicable

New Hampshire has no state sales tax and no personal income tax, which simplifies things considerably compared to most states. That said, don't assume your LLC owes nothing:

• Business Profits Tax (BPT): 7.5% on business organizations with more than $109,000 in gross business income, for taxable periods ending on or after December 31, 2023.
• Business Enterprise Tax (BET): 0.55% on enterprises with more than $298,000 in gross receipts or an enterprise value tax base above $298,000. BET paid is creditable against your BPT liability, so most businesses that owe both aren't paying the full amount of each.
• Meals and Rooms (Rentals) Operator's License: required under RSA 78-A:4 if you operate a hotel, offer sleeping accommodations, sell taxable meals, or rent motor vehicles. Apply through the Granite Tax Connect portal at gtc.revenue.nh.gov.

Both business taxes are administered by the New Hampshire Department of Revenue Administration at revenue.nh.gov. If your gross income or receipts are anywhere near those thresholds, this is a good place to loop in a CPA rather than guess.

Step 8: Check Licensing Requirements

New Hampshire has no general statewide business license, which surprises a lot of new owners coming from states that do require one. But that doesn't mean you're license-free by default. Depending on what you do, you may need:

• A professional or trade license from the Office of Professional Licensure and Certification, if you're in a regulated field (contractors, cosmetologists, real estate agents, and dozens of other professions). Check at oplc.nh.gov/professional-licensing.
• A food service health license from the Department of Health and Human Services, if you're handling food.
• Local permits from your city or town clerk, zoning approval, health inspections, or a local operating permit, which vary widely by municipality.

Step 9: File Your Annual Report Every Year

This is the step people forget. New Hampshire requires every LLC to file an Annual Report each year, due April 1, with a $100 fee. Miss the deadline and a $50 late fee kicks in, and your LLC gets marked "Not in Good Standing," which can complicate everything from bank financing to signing contracts. Put April 1 on a recurring calendar reminder the moment your LLC is approved.

Tips and Common Mistakes to Avoid

• Don't use a P.O. box for your registered agent's address. The state requires a physical street address, and a filing with a P.O. box will bounce back.
• Don't assume a similar-sounding name is fine. New Hampshire's distinguishability rules reject plurals, added articles, and minor spelling tweaks. Search first, name second.
• Don't skip the operating agreement because it's not legally required. It's the document that protects you when a partnership goes sideways, and by then it's too late to write one.
• Don't let your registered agent lapse. If you're using a paid service, renew before the deadline, an administratively dissolved LLC is a real hassle to revive.
• Don't mix personal and business funds. A single shared bank account is one of the more common ways owners accidentally expose their personal assets.
• Don't assume no state income tax means no state business tax. The BPT and BET are real, and they apply based on income and receipts thresholds, not on how the business is structured.

What to Expect, Timeline and Total Cost

Processing times fluctuate through the year based on filing volume, so treat any specific number as an estimate rather than a guarantee. The Corporation Division posts its current expected turnaround on the NH QuickStart login page, and that's the figure to check right before you file. In-person expedited service adds $25 to your Certificate of Formation and can also be applied to certified copy requests.

At minimum, forming and maintaining a New Hampshire LLC costs $100 to file plus $100 a year for the annual report. Add $15 if you reserve your name in advance, $15 if you later change your registered agent, and $100 to $300 a year if you hire a registered agent service instead of serving yourself.

Item	Cost	Frequency
Certificate of Formation (Form LLC-1)	$100	One-time
Annual Report	$100	Every year, due April 1
Late Annual Report	$50 additional	If filed after April 1
Name Reservation (Form 1)	$15	Optional, one-time, lasts 120 days
Registered Agent Change (Form 10)	$15	As needed
In-Person Expedited Service	$25 additional	Optional, per request
Trade Name Registration (Form TN-1)	$50, plus $2 online handling fee	If operating under a different name, renews every 5 years

Disclaimer

This article is for general informational purposes and does not constitute legal or tax advice. New Hampshire filing fees, forms, and requirements can change, and individual circumstances vary. Before filing, confirm current fees and procedures directly with the New Hampshire Secretary of State's Corporation Division at sos.nh.gov/corporations-0, and consult a licensed attorney or CPA for guidance specific to your situation, especially around tax thresholds, multi-member ownership structures, or industry-specific licensing.

Where to Get Help

If you want free, hands-on guidance beyond what a state website can offer, the New Hampshire Small Business Development Center offers no-cost advising for new business owners, and the SBA's New Hampshire District Office can point you toward funding programs and additional resources. Both are worth a call before you file if you're unsure whether an LLC is even the right structure for what you're building.