How to Start an LLC in New Hampshire (Quick Answer)
To start an LLC in New Hampshire, file the Certificate of Formation, Form LLC-1, with the New Hampshire Secretary of State, $100 by mail or $102 online through NH QuickStart. Once the state approves it, your LLC legally exists, and from then on it files an Annual Report with a $100 fee due April 1 each year, with a $50 late penalty if you miss it.
| Filing document | Certificate of Formation (Form LLC-1) |
| Filing fee | $100 by mail or $102 online through NH QuickStart (a $2 electronic surcharge), one time |
| Where to file | New Hampshire Secretary of State, online through NH QuickStart |
| Processing time | Typically several business days, though it can vary, so check current status notices; a $25 in-person expedite is available at the Concord office lobby only, with no confirmed online same-day option |
| Registered agent | Required under RSA 304-C:36, a New Hampshire resident individual or an authorized entity with a physical office address matching the registered office (a paid service if you're not in New Hampshire) |
| EIN without an SSN? | Yes, file Form SS-4 by phone, fax, or mail (no ITIN required) |
| Form 5472 (foreign-owned)? | Required yearly for 25%+ foreign-owned single-member LLCs, $25,000 minimum penalty if missed |
| Annual filing | Annual Report, $100, due April 1 each year; a $50 late penalty applies after April 1 and two consecutive missed years can trigger administrative dissolution |
| State income tax | No general personal income tax on wages, and the Interest and Dividends Tax is fully repealed for taxable periods beginning after December 31, 2024; the Business Profits Tax and Business Enterprise Tax still apply to active in-state business income, and there is no state sales tax |
First-year cost: $100 if you file the Certificate of Formation yourself by mail, or $102 online through NH QuickStart. If you are not based in New Hampshire, add a registered-agent service, commonly $35 to $300 a year, plus an optional name reservation of $15 by mail or $17 online.
New Hampshire fully repealed its Interest and Dividends Tax for taxable periods beginning after December 31, 2024. Combined with no wage income tax and no sales tax, that makes the state genuinely more attractive for individual LLC owners starting in 2025 than it was a year earlier.
It doesn't mean zero business tax: New Hampshire still applies its Business Profits Tax and Business Enterprise Tax to active business income earned in the state.
TL;DR
- The 2025 tax shift: New Hampshire's Interest and Dividends Tax is fully repealed for periods after December 31, 2024, but the Business Profits Tax and Business Enterprise Tax still apply to active NH business income.
- Step 1, name: your LLC name must include "Limited Liability Company," "LLC," or "L.L.C.," and you can reserve it for 120 days with Form 1 before filing.
- Step 2, registered agent: RSA 304-C:36 requires a NH resident individual or an authorized entity, with a physical office address matching the registered office.
- Step 3, Certificate of Formation: Form LLC-1 costs $100 by mail or $102 online through NH QuickStart, and there's no publication requirement.
- Step 4, EIN: free from the IRS, online for SSN/ITIN holders, Form SS-4 by phone, fax, or mail for founders without one.
- Step 5, Form 5472: required annually for a 25%+ foreign-owned single-member LLC, even at zero revenue, with a $25,000 minimum penalty for missing it.
- Step 6, ongoing compliance: the Annual Report costs $100 and is due April 1 every year, with a $50 late penalty and a risk of administrative dissolution after two missed years.
Why Form an LLC in New Hampshire
New Hampshire has no general personal income tax on wages or earned income, and no sales tax. The state's most recent change is the full repeal of its Interest and Dividends Tax, effective for taxable periods beginning after December 31, 2024, confirmed on revenue.nh.gov.
For an LLC owner, that means interest and dividend income you'd have owed I&D Tax on in past years is no longer taxed at the state level starting with 2025 periods. That's a real, fairly recent shift, not a longstanding feature most state guides already cover.
It doesn't make New Hampshire a zero-tax state for a business itself. The Business Profits Tax and Business Enterprise Tax still apply to active income an LLC earns from doing business in New Hampshire. We won't cite specific BPT or BET rates here since they change and should be confirmed against the state's current schedule before you file, but budget for both if your LLC operates in the state, not just files there.
Formation itself is inexpensive and fast by design: a $100 filing fee, no publication requirement, and processing that's typically a matter of business days rather than weeks.
Step 1: Choose and Reserve Your LLC Name
Your name has to include a designator and can't already be in use in New Hampshire.
- Include "Limited Liability Company," "LLC," or "L.L.C." in the name itself.
- Check availability first through the NH QuickStart business name search before you file or reserve anything.
- Reserve it with Form 1 ("Application for Reservation of Name") if you're not ready to file the Certificate of Formation yet. The reservation holds the name for 120 days.
- Fee: $15 by mail or $17 online through NH QuickStart.
A reservation isn't required if you're filing right away, but it's worth it if you're still lining up a registered agent or waiting on other paperwork and don't want the name taken in the meantime.
Step 2: Appoint a Registered Agent
Under RSA 304-C:36, every New Hampshire LLC needs a registered agent with a physical office address in the state that matches the registered office on file.
You have two options for who serves in that role:
- A New Hampshire resident individual whose personal address matches the registered office address.
- An entity authorized to do business in New Hampshire, such as a corporation, LLC, or LLP, with a matching business office address.
The statute implies a physical office is required rather than a mailing address alone, though whether a PO box can satisfy any part of this isn't fully confirmed, so don't rely on one without checking directly with the Secretary of State first. If you don't have a New Hampshire address yourself, a commercial registered agent service fills that gap.
Step 3: File Your Certificate of Formation
The Certificate of Formation, Form LLC-1, is the document that legally creates your LLC. You file it with the New Hampshire Secretary of State.
| Item | Detail |
|---|---|
| Filing fee (mail) | $100 |
| Filing fee (online, NH QuickStart) | $102 (includes a $2 electronic surcharge) |
| Publication requirement | None |
| Processing time | Typically several business days, though this can vary; check the Secretary of State's current status notices before assuming a specific timeline |
| Expedited option | $25 in-person expedite at the Concord office lobby only; no confirmed online same-day option |
New Hampshire doesn't require newspaper publication after formation, which keeps total setup costs low compared to states that do. Once the Certificate of Formation is approved, your LLC legally exists and the clock starts on the federal and state obligations covered next.
Step 4: Get an EIN
An EIN (Employer Identification Number) is what the IRS uses to identify your LLC for tax purposes. You need one to open a US bank account and to file taxes, and it's free directly from the IRS.
- Founders with an SSN or ITIN can apply online through the IRS and typically get an EIN the same day.
- Founders without an SSN or ITIN use Form SS-4 by phone, fax, or mail instead, since the online tool isn't available to them.
Getting the responsible-party details right the first time matters more on the manual route, since a rejected submission means starting the wait over.
Draft an Operating Agreement
An operating agreement is your LLC's internal rulebook. Even when it never goes near a state filing, it's the document that settles how the business is owned and run, written while everyone still agrees.
- Fix the ownership split in writing. Record each member's percentage, what they contributed, and how a new member gets admitted, so ownership isn't reconstructed from memory two years later.
- Set profit distribution and management. Spell out how distributions are calculated and when they're paid, and whether the LLC is member-managed or run by a manager with defined authority.
- Decide what happens when a member exits. Buyout terms, how an interest gets valued, and the voting threshold for approving a transfer are the clauses founders wish they'd written once someone actually wants out.
Keep the signed copy with your internal records, alongside the approved Form LLC-1 and your EIN letter. Even a single-member LLC benefits, since banks routinely ask to see one before opening an account.
Open a US Business Bank Account
Once your Certificate of Formation is approved and your EIN has arrived, open a dedicated business bank account before the LLC moves a single dollar.
- Bring the paperwork. Banks typically ask for the approved Certificate of Formation, your EIN confirmation letter, an operating agreement even though it was never filed with the state, and a government-issued ID for whoever signs on the account.
- Keep funds separate from day one. Running personal and business money through the same account is one of the fastest ways to undermine the liability protection an LLC is supposed to provide.
- Non-US founders should expect extra verification. Some banks want an in-person visit or additional identity documents before opening an account without a US-based owner present, so confirm a specific bank's requirements before counting on a fully remote setup.
This step has nothing to do with the New Hampshire Secretary of State, but delaying it is one of the more common gaps founders leave in an otherwise complete filing.
Step 5: File Form 5472 if the LLC Is Foreign-Owned
If your single-member LLC is 25% or more foreign-owned, the IRS requires an annual Form 5472 filing, even at zero revenue.
- Filed with a pro forma Form 1120, a placeholder corporate return required alongside the 5472, even though the LLC itself owes no separate corporate tax.
- Reports transactions between the LLC and its foreign owner, such as capital contributions or payments for services.
- Applies even when dormant. A low-activity LLC with no revenue still has to file.
- Minimum penalty: $25,000 for a late or missing filing, per form, per year.
Treat this as a fixed annual obligation from the day your LLC is formed, not something to revisit only once revenue starts.
Step 6: Handle Ongoing Compliance
New Hampshire LLCs owe an Annual Report every year, and the state tax picture is where the I&D Tax repeal actually matters.
The Annual Report Deadline
Every NH LLC files an Annual Report with a $100 fee, due April 1 each year regardless of when the LLC was formed.
- Late penalty: $50 if received after April 1, which also puts the LLC into "Not in Good Standing" status.
- Two consecutive missed years can trigger administrative dissolution of the LLC.
What the I&D Tax Repeal Actually Changes
New Hampshire has no general personal income tax on wages, and as of taxable periods beginning after December 31, 2024, no Interest and Dividends Tax either, a change confirmed on revenue.nh.gov. For an LLC owner's personal wage and most personal investment income, that's now zero at the state level.
That's not the same as zero tax on the LLC's business activity. The Business Profits Tax and Business Enterprise Tax still apply to active income earned from doing business in New Hampshire. We're not citing specific rates here since they can change, so confirm current BPT and BET figures directly with NH Department of Revenue Administration before you file, rather than assuming the state is tax-free for the business itself.
New Hampshire LLC Costs Breakdown
New Hampshire keeps the cost stack short: one filing fee, no publication requirement, and one recurring report. Here is every figure this guide cites, in roughly the order you pay it.
| What you pay | Amount | When |
|---|---|---|
| Name reservation, Form 1 (optional) | $15 by mail or $17 online | Before filing; holds the name 120 days |
| Certificate of Formation, Form LLC-1, by mail | $100 | At formation |
| Certificate of Formation, Form LLC-1, online through NH QuickStart | $102, including a $2 electronic surcharge | At formation |
| In-person expedite, Concord office lobby only | $25 | Optional, added at filing |
| Newspaper publication | None required | Not applicable |
| EIN from the IRS | Free | After formation |
| Annual Report | $100 | Every year, due April 1 |
| Annual Report late penalty | $50 | If the report is received after April 1 |
Registered agent service is the one recurring cost this guide doesn't put a figure on, so get a quote from your provider before you budget a full first year.
How Long Does It Take to Form an LLC in New Hampshire?
The state filing is usually the quick part. New Hampshire typically processes a Certificate of Formation in several business days, though that can vary, so check the Secretary of State's current status notices before you promise anyone a date that depends on approval.
There's one expedite lever and it's narrow: $25 for an in-person expedite at the Concord office lobby, with no confirmed online same-day option. If you're filing remotely, plan around standard processing instead of a rush path.
Reserving the name with Form 1 first doesn't speed the filing up either. It holds the name for 120 days while you line up the rest.
What follows formation is where timelines actually stretch. An SSN or ITIN holder can get an EIN online the same day, while founders without one file Form SS-4 by phone, fax, or mail and should budget real waiting time.
The bank account comes last, since banks want the approved Certificate of Formation and the EIN letter in hand. For a non-resident founder, those two steps set the real end-to-end timeline, not the New Hampshire filing.
Common Mistakes to Avoid
- Assuming New Hampshire has zero business tax: the I&D Tax repeal applies to wages and most personal investment income, not to the LLC's active NH business income, which the BPT and BET still reach.
- Missing the April 1 Annual Report deadline: a $50 late fee and "Not in Good Standing" status follow quickly, and two consecutive misses can lead to dissolution.
- Treating the EIN as the finish line: for a foreign-owned LLC, the EIN is the start of an annual Form 5472 obligation, not the end of the process.
- Using an unverified address for the registered agent: the address has to match the registered office under RSA 304-C:36, and relying on an unconfirmed PO box arrangement risks the filing being rejected.
- Skipping Form 5472 because there's no revenue yet: the filing requirement doesn't depend on whether the LLC has made money.
How FinStackk Helps With Starting Your LLC in New Hampshire
We handle the incorporation steps above, including EIN applications and registered agent service, through Fin-Start. It's built to handle Overseas Direct Investment (ODI) compliance and other cross-border details for founders incorporating from outside the US.
Once your LLC exists, Fin-Tax supports applicable tax filings, including Form 5472, while Complyy identifies and tracks the compliance requirements applicable to the business, including the New Hampshire Annual Report and other state obligations, on a proactive deadline calendar. The platform combines technology, automation, and expert support, giving founders one place to manage these requirements. Book a free demo to see both in action..
FAQ
Does New Hampshire really have no state income tax?
New Hampshire has no general personal income tax on wages or earned income, and as of taxable periods beginning after December 31, 2024, its Interest and Dividends Tax is fully repealed. That covers wages and most personal investment income, but it doesn't mean the LLC itself is tax-free.
Active business income earned in New Hampshire can still be subject to the state's Business Profits Tax and Business Enterprise Tax, so check current rates before assuming zero liability.
How much does it cost to form an LLC in New Hampshire?
The Certificate of Formation costs $100 by mail or $102 online through NH QuickStart, with no publication requirement. Add a registered agent service if you're not serving as your own, plus the $100 Annual Report due every April 1 once the LLC exists. An optional $15 to $17 name reservation and a $25 in-person expedite fee are available if you need them.
What happens if I miss the New Hampshire Annual Report deadline?
Missing the April 1 deadline triggers a $50 late penalty and moves the LLC into "Not in Good Standing" status with the state. If you miss two consecutive years, New Hampshire can administratively dissolve the LLC. Filing on time, or as soon as possible after a missed deadline, is the only way to avoid that outcome.
Can I form a New Hampshire LLC if I don't live in the state?
Yes. New Hampshire requires a registered agent, not a resident owner. Under RSA 304-C:36 that agent has to be a New Hampshire resident individual, or an entity authorized to do business in New Hampshire, with a physical office address matching the registered office on file.
A commercial registered agent service fills that gap if you have no New Hampshire address of your own.
Nothing else changes. You still file Form LLC-1 for $100 by mail or $102 online through NH QuickStart, and founders without an SSN or ITIN apply for the EIN using Form SS-4 by phone, fax, or mail. Budget extra time for bank verification, which is usually the slowest step for a non-resident.
Can a non-US resident start an LLC in New Hampshire?
Yes. New Hampshire requires a registered agent, not a resident owner. Under RSA 304-C:36 that agent has to be a New Hampshire resident individual, or an entity authorized to do business in New Hampshire, with a physical office address matching the registered office, so a commercial registered agent service fills that gap if you have no New Hampshire address of your own. Because you won't have an SSN, you apply for your EIN on Form SS-4 by phone, fax, or mail instead of the online tool. If your LLC is single-member and 25% or more foreign-owned, you also file Form 5472 with the IRS every year, even at zero revenue, or risk a $25,000 minimum penalty.
What are the annual filing requirements for a single-member LLC in New Hampshire?
Every New Hampshire LLC, including a single-member one, files an Annual Report with a $100 fee, due April 1 each year regardless of when the LLC was formed. Miss the deadline and a $50 late penalty applies, the LLC moves into 'Not in Good Standing' status, and two consecutive missed years can trigger administrative dissolution. A single-member LLC that is 25% or more foreign-owned has an added federal obligation: Form 5472, filed yearly with the IRS, with a $25,000 minimum penalty for missing it.
Does a New Hampshire LLC pay income tax?
New Hampshire has no general personal income tax on wages, and as of taxable periods beginning after December 31, 2024, its Interest and Dividends Tax is fully repealed, so an owner's wages and most personal investment income aren't taxed at the state level. That's not the same as zero tax on the business itself: active income an LLC earns from doing business in New Hampshire can still be subject to the state's Business Profits Tax and Business Enterprise Tax, so confirm current rates before assuming zero liability. New Hampshire also has no state sales tax.