Forming an LLC in
New Hampshire NH
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$100
per year, normalised
State income tax
0%
top rate
Cost rank
#30
of 51, first-year fees
New Hampshire LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $100 Annual report: $100, due April 1 each year. |
| First-year state fees | $200 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 5 days |
New Hampshire taxes for LLCs
| Personal income tax (top) | 0% No tax on wages; the interest and dividends tax was fully repealed as of January 1, 2025. |
|---|---|
| Corporate income tax | 7.5% Business Profits Tax (BPT) of 7.5% on net business income of corporations, LLCs, and partnerships above the filing threshold. |
| State sales tax | 0% |
| Franchise / gross receipts | Business Profits Tax (BPT) of 7.5% on net business profits and Business Enterprise Tax (BET) of 0.55% on the enterprise value tax base, both subject to gross-receipts filing thresholds. No sales tax. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in New Hampshire
- No state sales tax and no tax on wages
- Interest and dividends tax repealed in 2025
- Straightforward online filing
Watch out for
- BPT and BET apply to LLCs with meaningful revenue
- $100 annual report on top of $100 filing
Best for: New Hampshire residents who want no sales or wage tax · Small service businesses with low gross receipts
New Hampshire LLC: common questions
How much does an LLC cost in New Hampshire?
Filing the Articles of Organization in New Hampshire costs $100. After that, expect a $100 annual report. Annual report: $100, due April 1 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in New Hampshire?
Yes. New Hampshire requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in New Hampshire?
Yes. New Hampshire does not require US citizenship, residency or an SSN to own an LLC; you need a New Hampshire registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what New Hampshire publishes, since member or manager names may appear in public filings. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.
Does New Hampshire have a state income tax?
No personal income tax on wages. No tax on wages; the interest and dividends tax was fully repealed as of January 1, 2025. Corporate: Business Profits Tax (BPT) of 7.5% on net business income of corporations, LLCs, and partnerships above the filing threshold.
Does New Hampshire tax LLC profits?
Yes. Even though New Hampshire has no income tax on wages, it charges a Business Profits Tax of 7.5% on LLCs, partnerships and corporations that exceed the gross-receipts filing threshold, plus a 0.55% Business Enterprise Tax on the enterprise base.
Sources
New Hampshire Secretary of State business filings
- New Hampshire Secretary of State / business filing office
- New Hampshire Department of Revenue Administration
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.