Reference · New Hampshire
New Hampshire LLC requirements
Every requirement we've verified for a domestic LLC in New Hampshire, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | New Hampshire Secretary of State — Corporation Division |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Certificate of Formation, domestic LLC: $100 total, confirmed on official Form LLC-1 instructions. |
| Standard processing | Not specified on official pages. |
| Expedited options | Not identified on official pages. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $100 |
| Report deadline | Due April 1 each year FOLLOWING the year of registration. |
| Late penalty | $50 late fee for reports received after April 1. |
| Administrative dissolution | Continued failure to file can lead to administrative dissolution; exact statutory timeline not confirmed. |
| State tax | No general sales or income tax, but New Hampshire imposes the Business Enterprise Tax (0.55%) and Business Profits Tax (7.5%). Both are THRESHOLD-based, not flat minimums: for the current 2025-26 cycle a BET return is required only above $298,000 in gross receipts, and a BPT return only above $109,000 in gross business income. A small LLC below both owes $0 and need not file either. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $100 |
Confidence
What we're less sure about
Verified against the official state page
- $100 formation only — the annual report is due April 1 of the year AFTER registration, and BET/BPT are $0 for a small LLC below the thresholds.
- BET/BPT thresholds are adjusted every two years for inflation; confirm no update took effect for tax year 2026.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- sos.nh.gov — https://www.sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies
- sos.nh.gov — https://www.sos.nh.gov/corporations-0/business-faqs
- revenue.nh.gov — https://www.revenue.nh.gov/taxes-glance/business-taxes