How to Start a C-Corp in New Hampshire (Quick Answer)
To start a C-corp in New Hampshire, file the Articles of Incorporation with the New Hampshire Secretary of State, name a registered agent, and pay the $100 filing fee, or $102 online through NH QuickStart. Once the state accepts it, your corporation legally exists.
After that, you adopt bylaws, appoint directors and officers, issue stock, and get an EIN from the IRS. New Hampshire keeps formation cheap and fast, and the main thing to watch is the annual report due every April 1.
| Filing document | Articles of Incorporation (online through NH QuickStart or by mail) |
| Where to file | New Hampshire Secretary of State, Corporation Division |
| Filing fee | $100 by mail, or $102 online (a $2 electronic surcharge) |
| Registered agent | Required, with a physical New Hampshire street address |
| EIN | Required, free from the IRS (Form SS-4 by phone, fax, or mail if you have no SSN or ITIN) |
| Annual report | $100, due April 1 each year, with a $50 late penalty after that date |
| Corporate income tax | Business Profits Tax of 7.5% on business profits, plus the Business Enterprise Tax; no state sales tax |
| Foreign owner (25% or more) | File Form 5472 with Form 1120 every year, or face a $25,000 minimum penalty |
First-year cost: $100 to file, or $102 online, plus a registered-agent service if you use one, commonly $50 to $150 a year. Your first annual report is not due until the April 1 after you form.
New Hampshire is a reasonable place to incorporate, with no state sales tax, no wage income tax, and the Interest and Dividends Tax now repealed. Filing is inexpensive, with no publication requirement.
The one thing to watch is the annual report. It costs $100 and is due April 1 every year. Miss it and a $50 late penalty applies and the corporation moves out of good standing; two consecutive missed years can lead to administrative dissolution.
TL;DR
- Cheap and fast to file, but watch the annual report: it is $100 a year, due April 1, and missing it adds a $50 penalty and risks administrative dissolution after two years.
- Step 1, name: pick a unique name with a corporate designator (Inc., Incorporated, Corporation, or Corp.) and check it with the Secretary of State.
- Step 2, registered agent: name one with a physical New Hampshire street address.
- Step 3, Articles of Incorporation: file with the Secretary of State for $100 by mail, or $102 online through NH QuickStart.
- Step 4, bylaws: adopt internal bylaws and keep them with your records.
- Step 5, directors and officers: appoint the board and officers and hold an organizational meeting.
- Step 6, issue stock: authorize and issue shares, keep a stock ledger, and file the 83(b) election within 30 days if your shares vest.
- Step 7, EIN: get a free EIN from the IRS, by Form SS-4 if you have no SSN or ITIN.
- Foreign owner (25% or more): file Form 5472 with Form 1120 every year, or risk a $25,000 penalty.
- Ongoing: a $100 annual report due April 1, plus the 7.5% Business Profits Tax and the Business Enterprise Tax on business income earned in the state.
Why Form a C-Corp in New Hampshire?
New Hampshire pairs cheap, fast filings with no state sales tax and no wage income tax, which appeals to founders based in the state.
- No state sales tax and no wage income tax, with the Interest and Dividends Tax now repealed.
- A $100 filing fee and a $100 annual report, with no publication requirement.
- Business income taxed through the Business Profits Tax and Business Enterprise Tax rather than a standard corporate income tax.
If you plan to raise venture capital, investors will most likely want a Delaware C-corp. If you will run the business in New Hampshire and not raise venture money, forming here avoids registering and paying in two states.
Step 1: Choose and Reserve Your Corporate Name
- Include a corporate designator such as "Inc.", "Incorporated", "Corporation", or "Corp."
- Search the Secretary of State's business database through NH QuickStart to confirm the name is available and different from existing entities.
- New Hampshire lets you reserve a name for 120 days with Form 1, for $15 by mail or $17 online, if you are not ready to file.
Step 2: Appoint a New Hampshire Registered Agent
Every New Hampshire corporation must name a registered agent with a physical New Hampshire street address, available during business hours to receive legal and state documents.
- The agent can be a person or a company, but needs a real New Hampshire address, not a PO box.
- The address is public record, so many owners use a commercial service.
- A commercial agent commonly costs $50 to $150 a year.
Step 3: File Your Articles of Incorporation
The Articles of Incorporation is the filing that legally creates your corporation. In New Hampshire you file it with the Secretary of State, online through NH QuickStart or by mail.
- It lists the corporate name, registered agent, principal office, and the number of shares the corporation is authorized to issue.
- The fee is $100 by mail, or $102 online with the $2 electronic surcharge.
- Once the state accepts it, your corporation exists and its compliance calendar begins.
Step 4: Adopt Corporate Bylaws
Bylaws are the internal rulebook for how the corporation is run. They are not filed with the state, but a corporation is expected to have them, and banks and investors often ask to see them.
- They set out how directors and officers are elected, how meetings and votes work, and how shares are handled.
- They stay with your records, not with the Secretary of State.
- Skipping them weakens the separation between you and the corporation that liability protection depends on.
Step 5: Appoint Directors and Hold the Organizational Meeting
A corporation is run by a board of directors, who appoint the officers that handle day-to-day work. Right after formation, the incorporator or initial directors hold an organizational meeting, or sign a written consent in place of one.
- Appoint the initial board and elect officers (usually at least a president, secretary, and treasurer; one person can hold several roles).
- Adopt the bylaws and authorize the issuance of stock.
- Keep signed minutes or the written consent with your records.
Step 6: Authorize and Issue Stock
Issuing stock is how founders get their ownership, and it is easy to rush. The board authorizes shares, then the corporation issues them to the founders and any early shareholders.
- Issue shares to each founder and record what they paid (cash, property, or services).
- Keep a stock ledger, a running record of who owns how many shares.
- Deliver stock certificates or record the issuance electronically, per your bylaws.
The 83(b) election, and its 30-day deadline: if your founder shares vest over time, you generally have 30 days from the grant date to file an 83(b) election with the IRS.
It lets you be taxed on the small value at grant instead of the higher value as the stock vests. The 30-day window cannot be extended, and missing it can be expensive.
Step 7: Get an EIN, Even Without an SSN
An EIN is your corporation's federal tax ID, needed to file taxes, run payroll, and open a bank account. It is free from the IRS.
- With an SSN or ITIN, apply online and get the EIN in minutes.
- Without an SSN or ITIN, apply on Form SS-4 by phone, fax, or mail.
- The EIN is always free; you never pay the IRS for one.
Open a US Business Bank Account
Once you have the EIN, open a dedicated business bank account before money moves through the corporation.
- Keeping corporate and personal funds separate protects the liability shield; mixing them is a common reason courts pierce it.
- Banks usually ask for the filed Articles of Incorporation, the EIN letter, and often the bylaws or a board resolution.
- A separate account also makes bookkeeping and the corporate tax return simpler.
If Your New Hampshire C-Corp Is Foreign-Owned
A New Hampshire C-corp that is 25% or more owned by a non-US person has an extra federal filing that many international founders miss.
- The corporation files Form 5472 with its annual Form 1120 to report transactions with the foreign owner, such as money put in or paid out for services.
- It is required every year there are reportable transactions, even with little or no profit.
- The penalty is steep: a missed or late Form 5472 starts at $25,000 per form, per year.
Handle New Hampshire's Ongoing Compliance
New Hampshire keeps the yearly load manageable. Two things matter: the annual report and the state business taxes.
The $100 Annual Report
- Every New Hampshire corporation files an annual report with the Secretary of State for $100, due April 1 and filed between January 1 and April 1 through NH QuickStart.
- The deadline is April 1 every year regardless of when the corporation was formed.
- Miss it and a $50 late penalty applies and the corporation moves out of good standing; two consecutive missed years can trigger administrative dissolution.
New Hampshire Business Taxes (7.5% Business Profits Tax)
- Instead of a standard corporate income tax, New Hampshire applies a Business Profits Tax of 7.5% on business profits earned in the state.
- It also applies the Business Enterprise Tax on the enterprise value tax base of compensation, interest, and dividends, both filed with the New Hampshire Department of Revenue Administration. Confirm the current Business Enterprise Tax rate and thresholds before you file.
- Federally, the corporation files Form 1120 and pays 21% corporate tax, due the 15th day of the 4th month after year-end.
How Much Does It Cost to Start a C-Corp in New Hampshire?
| What you pay | Amount | When |
|---|---|---|
| Articles of Incorporation filing | $100 by mail, or $102 online | One time, at formation |
| Registered-agent service (optional) | ~$50 to $150 a year | Yearly, if you use one |
| Annual report | $100 | Yearly, due April 1 |
| New Hampshire business taxes | 7.5% Business Profits Tax, plus the Business Enterprise Tax | Yearly |
| Federal corporate tax | 21% of profits | Yearly, with Form 1120 |
How Long Does It Take to Start a C-Corp in New Hampshire?
- Filings with the Secretary of State are usually processed within several business days; a $25 in-person expedite is available at the Concord office.
- The EIN follows: minutes online with an SSN or ITIN, or same day to several weeks by Form SS-4 without one.
- Bylaws, the organizational meeting, and issuing stock happen right after the state approves the filing.
Common Mistakes to Avoid
- Assuming New Hampshire has no business tax, when the Business Profits Tax and Business Enterprise Tax still reach business income earned in the state.
- Missing the April 1 annual report deadline, which adds a $50 late penalty and moves the corporation out of good standing.
- Missing the 30-day 83(b) deadline on vesting founder stock.
- Overlooking Form 5472 if the corporation is 25% or more foreign-owned.
- Using a PO box for the registered agent, which New Hampshire does not accept.
How FinStackk Helps
FinStackk is an accounting and tax compliance platform for U.S. businesses, taking you from incorporation through ongoing accounting, tax, and compliance in one place.
We handle New Hampshire C-corp formation, from the Articles of Incorporation through the EIN, through Fin-Start, including the New Hampshire registered agent.
Once the corporation exists, Fin-Tax keeps the federal Form 1120 deadline, estimated taxes, and the New Hampshire Business Profits Tax and Business Enterprise Tax on a proactive calendar. Complyy tracks the $100 annual report due April 1 and your registered-agent renewal. Book a free demo to see them in action.
FAQ
How much does it cost to start a C-corp in New Hampshire?
It costs $100 to file the Articles of Incorporation by mail with the Secretary of State, or $102 online through NH QuickStart with the $2 electronic surcharge. Add a registered-agent service (about $50 to $150 a year) if you use one. Going forward, the main recurring items are the $100 annual report and the state business taxes.
When is the New Hampshire annual report due?
The annual report costs $100 and is due April 1 every year, filed between January 1 and April 1 through NH QuickStart. Miss the deadline and a $50 late penalty applies and the corporation moves out of good standing. Two consecutive missed years can lead the state to administratively dissolve the corporation.
Does a New Hampshire C-corp pay state income tax?
New Hampshire has no standard corporate income tax, but it applies a Business Profits Tax of 7.5% on business profits earned in the state, plus the Business Enterprise Tax on compensation, interest, and dividends. Both are filed with the New Hampshire Department of Revenue Administration, in addition to the 21% federal corporate tax on Form 1120. There is no state sales tax.
Is it better to form a C-corp or an LLC in New Hampshire?
An LLC is simpler and taxed once at the owner level, which suits many small businesses, and New Hampshire's filing fees are the same for both. A C-corp makes sense if you plan to raise venture capital, keep earnings in the business, or want multiple classes of stock. A C-corp is taxed twice, once at the corporate level and again on dividends.
Should I form my C-corp in New Hampshire or Delaware?
If you plan to raise venture capital, Delaware is what investors expect. If you will operate in New Hampshire and not raise venture money, forming here is straightforward and avoids registering and paying in two states, since a Delaware corporation doing business in New Hampshire still has to register and pay here. Choose based on where you operate and whether you will raise money.
Can a non-US resident start a New Hampshire C-corp?
Yes. New Hampshire sets no citizenship or residency requirement to own a corporation. You will need a New Hampshire registered agent and an EIN, which you apply for on Form SS-4 by phone, fax, or mail without an SSN. If a non-US person owns 25% or more, the corporation also files Form 5472 with its Form 1120 every year, with a $25,000 minimum penalty for missing it.