New Hampshire annual report
New Hampshire LLCs file a Annual Report every year for $100. Due: April 1 each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report | $100 | annual | April 1 each year | $50 late fee after April 1; failure to file leads to administrative dissolution (reinstatement $135, late reinstatement $500) |
| Corporation | Annual Report | $100 | annual | April 1 each year | $50 late fee after April 1; failure to file leads to administrative dissolution |
| Nonprofit | Nonprofit Report | $25 | quinquennial | Every five years, in years ending in 0 or 5 (e.g. 2025, 2030), filed during that calendar year | No late fee; a nonprofit that does not file is dissolved and loses rights to its name, though it may seek revival |
When the first one is due
- LLC: April 1 of the year after registration
- Corporation: April 1 of the year after registration
- Nonprofit: In the first year ending in 0 or 5 after incorporation, regardless of incorporation date
Taxes due on their own schedule
- Business Profits Tax (BPT) (LLC, Corporation): $0 — 7.5% of taxable business profits. No return is required unless gross business income exceeds $109,000 (taxable periods beginning on or after January 1, 2025; the threshold is adjusted every two years). There is no minimum tax.
- Business Enterprise Tax (BET) (LLC, Corporation): $0 — 0.55% of the enterprise value tax base (compensation, interest, and dividends paid). Filing is required only if gross receipts exceed $298,000 or the enterprise value tax base exceeds $298,000 (periods beginning on or after January 1, 2025). BET paid is a credit against BPT. There is no minimum tax.
Checked 2026-10-20. Confirm on the New Hampshire Secretary of State, Corporation Division site before filing.