To start a business in New Hampshire, file a Certificate of Formation (LLC) or Articles of Incorporation with the New Hampshire Secretary of State through the QuickStart online portal, name a registered agent, get an EIN, and check whether your business will reach the filing thresholds for New Hampshire’s two business taxes. As of October 2026, an LLC Certificate of Formation costs $100 ($102 online), and every LLC files a $100 annual report between January 1 and April 1.
New Hampshire has no general sales tax and no broad personal income tax on wages. Instead, businesses above certain income and receipts levels pay the Business Profits Tax (BPT) and the Business Enterprise Tax (BET).
Updated October 2026.
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Best Business Formation Services in New Hampshire (2026)
Comparing services for forming a business in New Hampshire? Start with this ranked shortlist; details for each pick follow the table.
| Rank | Provider | Best for | Price | What’s included |
|---|---|---|---|---|
| 1 | Mainstay Filing | Forming an LLC with the agent, EIN and annual report included | $199/year + state fee at cost | LLC formation filing, registered agent for the year, EIN application, annual report preparation and filing |
| 2 | NH Registered Agent.org | New Hampshire registered agent service only | $99/year | $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
| 3 | New Hampshire Registered Agent.co | New Hampshire registered agent service only | $99/year | in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
1. Mainstay Filing
Mainstay Filing is our top pick in New Hampshire. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.
2. NH Registered Agent.org
NH Registered Agent.org is a New Hampshire registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
3. New Hampshire Registered Agent.co
New Hampshire Registered Agent.co is a New Hampshire registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
New Hampshire at a glance (October 2026)
| Item | New Hampshire detail |
|---|---|
| Filing office | New Hampshire Secretary of State, Corporation Division |
| Online filing | NH QuickStart |
| LLC Certificate of Formation (LLC-1 form) | $100 ($102 online) |
| Annual report | $100 ($102 online), due January 1 to April 1 |
| Late annual report | $50 late fee |
| Registered agent change | $15 |
| Trade name (DBA) | $50, valid five years |
| Sales tax | None |
| Business Profits Tax | 7.5%; returns required above $109,000 gross business income |
| Business Enterprise Tax | Returns required above $298,000 in gross receipts or enterprise value tax base |
Mainstay Filing also breaks down New Hampshire LLC costs if you want a full first-year estimate.
Decide on a business structure
New Hampshire’s business taxes apply to most business organizations, not just corporations, so your structure choice is mainly about liability and paperwork:
- Sole proprietorship. No formation filing with the state. Register a trade name if you do business under any name other than your own. You remain personally liable.
- General partnership. Two or more owners, shared liability, and the same trade name rule.
- LLC. $100 to form and $100 a year. Members are shielded from business debts. LLCs can still owe BPT and BET once they pass the thresholds.
- Corporation. Useful for raising equity. Corporations also file a $100 annual report each spring.
For most owners an LLC is the practical choice. Our guide to starting an LLC in New Hampshire goes deeper on the formation filing itself.
Choosing and checking a business name
Your LLC name must include a designator such as “Limited Liability Company” or “LLC”, and it must be distinguishable from other names on record with the Secretary of State.
Before filing:
- Search the Secretary of State’s business database through QuickStart, and see our New Hampshire business name search guide for tips.
- Check the matching domain and social handles with Namechk.
- Search the USPTO trademark database.
- Generate alternatives with the business name generator if your first choice is taken.
Registering a trade name
New Hampshire registers DBAs as trade names with the Secretary of State, using Form TN-1 or the online filing system. The fee is $50, and the registration lasts five years under RSA 349:7. The Secretary of State sends renewal notices before expiration, renewal costs $50, and a name not renewed within 30 days after expiring is canceled, per RSA 349:8.
Appoint a registered agent
Every New Hampshire LLC needs a registered agent whose business office matches the registered office, at a New Hampshire street address. The agent can be a New Hampshire resident or an authorized corporation, LLC or LLP with the same office. The LLC cannot be its own agent, but an owner who lives in New Hampshire can serve personally. Changing your agent costs $15.
Owners in Massachusetts, Maine or Vermont, and anyone who wants their home address off public filings, usually hire a commercial agent. Mainstay Filing includes a New Hampshire registered agent for the first year with its formation package.
Filing your Certificate of Formation
File online through NH QuickStart, or on paper with the LLC-1 form. The certificate asks for:
- The LLC name.
- The nature of the business.
- The registered agent’s name and New Hampshire address.
- Whether the LLC is managed by its members or by managers.
The statutory fee is $100, and online filing adds a $2 electronic handling charge. New Hampshire has no publication requirement. After approval, sign an operating agreement covering ownership, management and exits; the state does not collect it.
Get an EIN
Apply for a free Employer Identification Number from the IRS. You will use it for payroll, New Hampshire business tax filings and your bank account.
New Hampshire business taxes
The New Hampshire Department of Revenue Administration (DRA) administers two business taxes, according to its business taxes page:
- Business Profits Tax (BPT). A 7.5% tax on taxable business profits for taxable periods ending on or after December 31, 2023. Businesses must file a BPT return if gross business income exceeds $109,000, according to the DRA’s 2025 BT-Summary instructions.
- Business Enterprise Tax (BET). A tax on the enterprise value tax base, mostly compensation, interest and dividends paid. For taxable periods beginning on or after January 1, 2025, you file a BET return if gross business receipts exceed $298,000 or the enterprise value tax base exceeds $298,000, per the DRA FAQ.
BET paid can generally be credited against BPT, so many small businesses end up paying mostly one tax. New Hampshire has no general sales tax, but restaurants, hotels and car rental businesses register with the DRA to collect the Meals and Rooms (Rentals) Tax.
Hiring in New Hampshire
New Hampshire follows the federal minimum wage of $7.25 per hour. Employers also:
- Register with New Hampshire Employment Security (NHES) for unemployment insurance.
- Report new hires to NHES.
- Carry workers’ compensation insurance for employees.
Because New Hampshire has no broad income tax on wages, you will not open a state income tax withholding account, which keeps payroll setup simpler than in most states.
Licenses and permits
New Hampshire does not issue a general statewide business license. Depending on what you do, you may need:
- Professional and occupational licenses through the Office of Professional Licensure and Certification, for fields such as cosmetology, electrical work, plumbing and health care.
- Food service licenses from the state or local health officials, and liquor licenses from the New Hampshire Liquor Commission.
- Local zoning approvals and permits from your city or town, such as Manchester, Nashua or Concord.
The New Hampshire SBDC provides free advising for new businesses.
Banking and insurance
Open a business bank account with your Certificate of Formation, EIN and operating agreement, and keep business finances separate. Clean books also make it easier to tell when you are approaching the BPT and BET filing thresholds, since both are measured on business-wide income and receipts. Insurance to consider includes general liability, professional liability, commercial auto and property coverage, along with workers’ compensation once you hire.
Filing the New Hampshire annual report
New Hampshire LLCs and corporations file an annual report each year between January 1 and April 1, under RSA 304-C:194 for LLCs. The information must be current as of January 1. The fee is $100 ($102 online through QuickStart), and reports filed after April 1 add a $50 late fee.
Your first report is due the year after you form the company. An entity formed between December 1 and April 1 does not have to file in that first calendar year. Companies that stop filing can be administratively dissolved, so set a reminder for early each year. You can file through the Secretary of State’s annual report page.
Your New Hampshire business website
Register a matching domain and publish a simple website once your name is approved. These builders make it easy to get started:
FAQs
How much does it cost to start an LLC in New Hampshire?
As of October 2026, filing a Certificate of Formation for a New Hampshire LLC costs $100, or $102 when filed online through QuickStart. Each year after formation, the LLC files a $100 annual report between January 1 and April 1, with a $50 late fee after April 1. A $50 trade name registration is optional.
When is the New Hampshire annual report due?
New Hampshire LLCs and corporations file their annual report between January 1 and April 1 each year, starting the year after formation. The fee is $100, or $102 online, and reports filed after April 1 add a $50 late fee. Entities formed between December 1 and April 1 skip the report in their first calendar year.
Does New Hampshire have a sales tax?
No. New Hampshire has no general sales tax, so most retailers do not collect sales tax. The state does charge a Meals and Rooms (Rentals) Tax on restaurant meals, hotel rooms and car rentals, and businesses in those industries register with the Department of Revenue Administration to collect it.
What are the New Hampshire Business Profits Tax and Business Enterprise Tax?
The Business Profits Tax is a 7.5% tax on business profits, and a return is required once gross business income exceeds $109,000. The Business Enterprise Tax is based mainly on compensation, interest and dividends paid; a return is required above $298,000 in gross receipts or enterprise value tax base for periods beginning in 2025.
How do I register a DBA in New Hampshire?
New Hampshire calls a DBA a trade name. Register it with the Secretary of State using Form TN-1 or the online filing system for $50. The registration lasts five years, and the Secretary of State sends renewal notices before it expires. Renewal costs $50, and an unrenewed name is canceled shortly after expiration.
Do I need a business license in New Hampshire?
New Hampshire has no general statewide business license. Licensed occupations, such as electricians, plumbers and cosmetologists, need a license from the Office of Professional Licensure and Certification, and food and liquor businesses need permits from health officials and the Liquor Commission. Your city or town may also require zoning approval or local permits.
Can I be my own registered agent in New Hampshire?
Yes, if you live in New Hampshire and your residence or business office is the registered office address. Your LLC cannot list itself as its own agent. The address becomes public, so owners who live out of state or value privacy often appoint a commercial registered agent. Changing agents costs $15.
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