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Forming a New Hampshire LLC costs $100 if you mail the Certificate of Formation or $102 if you file online, according to the SOS fee schedule. The extra $2 is the state's electronic handling charge on fees paid online.
Beyond the state filing fee, RSA 304-C:36 requires every domestic LLC to maintain a registered office in New Hampshire and a registered agent at that address. New Hampshire has no traditional franchise tax on LLCs; the Department of Revenue Administration lists the Business Enterprise Tax and Business Profits Tax as the business-level taxes that apply instead. An operating agreement isn't legally required, but it's still worth drafting before you take on partners.
Required New Hampshire LLC formation costs
The Certificate of Formation fee is the only check you must write to bring a New Hampshire LLC into existence. RSA 304-C:191, II(c) sets that fee at $100 for a mailed Form LLC-1, with checks payable to the State of New Hampshire and mailed to the Secretary of State; the NH QuickStart portal costs $102. QuickStart says business filings may take up to 5 business days.
New Hampshire publishes no mail turnaround, so treat one to three weeks as an estimate rather than a state commitment. The SOS Business FAQs list expedited service in person in the Customer Lobby for an additional $25, with no paid expedite for mail or online filings.
Cost item | Amount | Mandatory to form? | Notes |
|---|---|---|---|
Certificate of Formation (mail) | $100 | Yes | One-time state filing fee |
Certificate of Formation (online) | $102 | Yes | Includes the $2 online handling charge |
EIN from IRS | $0 | No (needed if hiring or banking) | Apply directly with the IRS |
Registered agent (self) | $0/year | Yes (must designate) | A New Hampshire resident provides a NH street address |
Registered agent (service) | $100 to $300/year | No, but advisable | Third party supplies the NH street address and accepts service of process |
Operating agreement | $0 if self-drafted | No | Not filed with the state; RSA 304-C:40 doesn't require a written agreement |
The IRS EIN page says an EIN is free, so apply directly with the IRS after you form the LLC with the state. RSA 304-C:31, II(b) requires a New Hampshire street address for the registered office; any resident may serve at no cost, while commercial services charge $100 to $300 a year.
Optional LLC formation costs in New Hampshire
Everything beyond the Certificate of Formation is a judgment call about time, complexity, and comfort with paperwork.
1. Professional services
Full-service formation by a New Hampshire business attorney, including a custom operating agreement and startup documents, runs an estimated $500 to $1,500 for a simple single-state structure, and hourly rates for New Hampshire business and corporate attorneys are commonly estimated in the $300 to $400 range. Treat both figures as market estimates rather than published rates, since no official source sets attorney pricing.
Online formation service platforms occupy the middle ground, handling the filing and often bundling registered agent service and compliance tracking on top of the state fee.
Budget an estimated $150 to $350 an hour for a CPA consultation covering entity selection, tax planning, and bookkeeping setup; this range reflects typical market pricing rather than a published New Hampshire rate. CPA Practice Advisor, citing Ignition's 2025 U.S. Accounting and Tax Pricing Benchmark survey, reports that the most common annual fee for a business tax return is $1,000 to $1,499.
2. Additional filings
Some filings only appear when you need them. Reserving an LLC name costs $15 by mail or $17 online. RSA 304-C:27 holds the reserved name for 120 days; SOS practice allows successive 120-day renewals, though the statute itself doesn't use that term.
Other optional state services:
Trade name (DBA) registration: $50 by mail or $52 online to operate under a different brand name, per the SOS trade names schedule, with the same $50 due at renewal.
Expedited processing: In-person only, for the additional $25 described above.
Solo consultants can handle most of these steps themselves; multi-owner companies and those taking outside money usually pay for help.
Ongoing annual costs for New Hampshire LLCs
Formation is a one-time cost; keeping the LLC in good standing is a yearly one. Missing the deadlines below leads to late fees first, then administrative dissolution and reinstatement costs.
Item | Detail |
|---|---|
New Hampshire annual report | $100 by mail or $102 online, due April 1 each year. A report or fee received after April 1 carries an additional $50 late filing fee under RSA 304-C:191, enacted by SB 203 (2012), which the SOS Business FAQs say cannot be waived, and RSA 304-C:136 triggers administrative dissolution after two consecutive years in which the report or fee is more than 60 days late. |
New Hampshire registered agent fees | $100 to $300 a year for a commercial service, or nothing if a New Hampshire resident in the company handles it. |
Local business licenses | New Hampshire has no statewide general business license, and municipal rules differ by category and city. Portsmouth, for example, has no general business license requirement; check your own city or town's current fee schedule directly, since license types and costs vary. |
State taxes | The Business Enterprise Tax rate is 0.55% (RSA 77-E:2, II) and the Business Profits Tax rate is 7.5% (RSA 77-A:2, III). For taxable periods beginning on or after January 1, 2025, TIR 2024-004 sets filing thresholds of $298,000 in gross receipts or enterprise value tax base for BET and $109,000 in gross business income for BPT. HB 155 (Chapter 280, Laws of 2026), signed July 10, 2026, raises the BET filing threshold to $400,000 for taxable periods beginning on or after January 1, 2027. |
Professional services | CPA and legal guidance as needed for tax planning and compliance. |
The Interest and Dividends Tax was repealed effective January 1, 2025, and a separate guide on the New Hampshire franchise tax question explains how BET and BPT stand in for the franchise tax other states charge.
Simplify New Hampshire LLC formation with Discern
Filing your Certificate of Formation is only the first of several New Hampshire deadlines to track, and the annual report, registered agent renewal, and business tax thresholds above don't run on the same calendar.
Discern files your New Hampshire Certificate of Formation for $99 plus the state fee, shows current state processing time and your estimated filing cost in the product before you submit, provides registered agent service in New Hampshire, and prepares your annual report ahead of the April 1 deadline with pre-filled data.
Discern's $350 per state registration pricing covers registered agent service, annual report filing, active standing monitoring, franchise tax alerting, automated payments, and unlimited user access. Discern doesn't file New Hampshire business taxes; its franchise tax alerting and deadline tracking sit alongside your Secretary of State filings.
Once the LLC expands beyond New Hampshire, Discern handles foreign registrations and registered agent coverage across 51+ jurisdictions, and every entity's standing stays visible in one place.
FAQs about LLC formation costs in New Hampshire
These answers cover the questions founders ask most often once they have priced the $100 state fee.
Are there any hidden fees when forming a business entity?
Trade name filings are $50, commercial registered agents charge $100 to $300 a year, and municipal business license fees vary by city and category (Portsmouth, for instance, has no general business license). Every fee paid to the state electronically also carries the $2 handling charge.
Can you get a refund if the state rejects your filing?
Neither the SOS fee schedule nor RSA 304-C:191, II(c) addresses refunds for rejected filings, so confirm with the SOS Corporation Division before assuming the $100 is recoverable.
How do New Hampshire costs compare to neighboring states?
Massachusetts charges $500 for a paper LLC annual report and $520 online, per the Corporations Division fee schedule. Vermont charges $45 and Maine charges $85.
What tax advantages does a New Hampshire business entity offer?
The state has no personal income tax, and the Interest and Dividends Tax ended January 1, 2025. The 0.55% Business Enterprise Tax is imposed on taxable enterprise value tax base, and the return-filing threshold is based on gross receipts or enterprise value tax base exceeding a statutory $250,000 amount that is adjusted biennially (currently $298,000, rising to $400,000 for 2027 under HB 155), and the 7.5% Business Profits Tax applies to taxable business profits, with a return required for businesses with more than $109,000 in gross business income. LLCs below both figures fall under the BET and BPT filing thresholds.
Updated on
2026-09-21
