Why Form an LLC in New Hampshire
New Hampshire levies neither personal income tax nor sales tax, making it uniquely attractive for Northeast entrepreneurs. The Interest and Dividends Tax was eliminated effective January 1, 2025.
The $100 annual report is higher than some states, but combined with zero income tax and zero sales tax, total business costs are competitive.
The state has a well-regarded business court and efficient government processing.
For Northeast businesses, forming in New Hampshire rather than Massachusetts or New York provides significant tax savings.
New Hampshire LLC Costs and Fees
Complete fee breakdown for New Hampshire LLCs. State fees sourced from the New Hampshire Secretary of State.
| Fee | Amount | When Due |
|---|---|---|
| Certificate of Formation | $100 | One-time |
| Annual report | $100/year | Anniversary month |
| Same-day walk-in | $25 additional | Optional |
| Registered agent | $100-150/year | Ongoing |
Step-by-Step: How to Form a New Hampshire LLC
Step 1: Choose your LLC name
Your name must be distinguishable from existing entities. Must include "LLC" or "Limited Liability Company." Check availability on the New Hampshire business search. Reserve a name for 120 days for $15.
Step 2: Appoint a registered agent
Every New Hampshire LLC needs a registered agent with a physical New Hampshire address (not a PO Box). USLLCGlobal includes one year of registered agent service in all packages.
Step 3: File Certificate of Formation
File with the New Hampshire Secretary of State through the New Hampshire filing portal or by mail. Required information:
- LLC name with designator
- Registered agent name and address
- LLC mailing address
- Organizer name and address
- Member-managed or manager-managed
- $100 filing fee
Step 4: Create an Operating Agreement
Not legally required in New Hampshire but essential. Defines ownership, profit distribution, management, and exit provisions. Banks and the IRS expect to see it.
Step 5: Obtain an EIN
Your federal tax ID from the IRS. Required for bank accounts, hiring, and taxes. Non-residents can apply via Form SS-4 (4-6 weeks). USLLCGlobal handles EIN applications in every package.
Step 6: Open a US bank account
With your Certificate of Formation, EIN, and Operating Agreement, open a US business account. Mercury, Relay, and Wise Business allow remote opening for non-residents.
Annual Compliance Requirements
What you need each year to keep your New Hampshire LLC in good standing:
- Annual report: Due during anniversary month. Fee $100.
- Federal tax filing: Form 5472 for non-US owners. $25,000 penalty.
- Business Profits Tax: File if net income exceeds $75,000 (7.5%).
- Registered agent: Maintain physical NH address.
- FinCEN BOI Report: File within 30 days.
New Hampshire Taxes for LLCs
| Tax Type | Rate | Notes |
|---|---|---|
| Personal income tax | $0 | No personal income tax |
| Business Profits Tax | 7.5% | On net income over $75,000 |
| Business Enterprise Tax | 0.5% | On enterprise value over $250,000 |
| Sales tax | $0 | No state sales tax |
Important tax note
Forming in New Hampshire does not eliminate federal US tax obligations. Non-resident owners must file Form 5472 annually ($25,000 penalty for non-filing). Consult a qualified tax professional.
Processing Times
| Option | Time | Fee |
|---|---|---|
| Standard | 3-5 business days | $0 (included) |
| Same-day walk-in | As described | $25 additional |
Pros and Cons of a New Hampshire LLC
Advantages
- No personal income tax
- No sales tax
- No franchise tax
- Reasonable $100 filing fee
- Fast processing (3-5 days)
- Strong business court system
- Proximity to Boston and New England
- Business-friendly environment
Disadvantages
- $100 annual report fee
- Business Profits Tax (7.5%) on net income over $75,000
- Business Enterprise Tax (0.5%)
- Less recognized than Wyoming
- Smaller economy than Massachusetts
- May need foreign qualification
The bottom line
Excellent for Northeast entrepreneurs wanting zero income tax and zero sales tax. The Business Profits Tax on net income over $75,000 means not completely tax-free for profitable businesses, but for the Northeast, often better than Wyoming due to proximity.
Our Pricing: New Hampshire LLC Formation
Domestic Filers (US Residents)
$249 service + $100 state fee
International Filers (Non-US)
$349 service + $100 state fee
Every package includes:
- Certificate of Formation filing with New Hampshire Secretary of State
- One year registered agent service
- Custom Operating Agreement
- EIN application
- Banking introduction letter
- Digital delivery within 24 hours of approval
- Compliance calendar
- Dedicated email and WhatsApp support
No hidden fees. No upsells. The price listed is the price you pay.
Form your New Hampshire LLC today
$349 all-in for US residents. $449 for international filers. Formed in 3-5 business days.
Start My New Hampshire LLC →