New Hampshire LLC cost

Forming a New Hampshire LLC

You file Certificate of Formation (Form LLC-1) with the New Hampshire Secretary of State, Corporation Division. The state fee is $100 ($102 online). See the official fee.

File it yourself with the state →

Every year after

• Annual Report: $100, filed every year. Due: April 1 each year.
• First one: April 1 of the year after registration.
• If you're late: $50 late fee after April 1; failure to file leads to administrative dissolution (reinstatement $135, late reinstatement $500).
• Official report page

State taxes that apply even to a small LLC

• Business Profits Tax (BPT): $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. source
• Business Enterprise Tax (BET): $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. source

Worth knowing

• Forming an LLC or corporation costs $100 (plus a $2 online handling charge); a nonprofit costs $25.
• The $100 annual report is due April 1 of each year after registration, with a $50 late fee.
• Nonprofits file a $25 report only every five years, in years ending in 0 or 5.
• New Hampshire has no income or minimum tax for small businesses. Business Profits Tax applies only above $109,000 of gross business income, and Business Enterprise Tax only above $298,000 (2025 thresholds).

Registered agent

New Hampshire requires a registered agent. Corporations and LLCs must appoint and maintain a New Hampshire registered agent authorized to accept service of process. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.