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What Does an LLC Cost in New Hampshire?

New Hampshire: $100 in state fees to form on paper, $102 online with the state's $2 electronic handling charge, and then a flat $100 a year for the annual report, due January 1 to April 1. The Business Profits Tax at 7.5 percent and the Business Enterprise Tax at 0.55 percent are entity level taxes, but both are percentage taxes on profits and on the enterprise value base above filing thresholds, so neither is in the flat total.

By the LLCForming research teamFees checked Nov 8, 2026

Year one: what you pay to exist

Year-one cost in New Hampshire	Amount
Certificate of Formation, Form LLC-1, Secretary of State	$100 on paper or in person, $102 online
EIN from the IRS	$0
Operating agreement (you adopt it, not filed)	$0
Registered agent (you or another eligible person serves)	$0
Total state cost, year one	$100, or $102 filed online

That is the complete required state charge to form. The $2 difference is the state's own charge, not a third party's: the Secretary of State FAQ states that under RSA 5:10-a, all fees received electronically by the State of New Hampshire will be charged an additional $2.00 handling charge. Nothing else is owed in year one. No publication is required for formation, and no annual report falls due in the formation window: under RSA 304-C:194, III, the first report is delivered between January 1 and April 1 of the year following the calendar year of formation, and a company formed between December 1 of the preceding year and April 1 of the current year is not required to file during that year. The optionals are priced plainly. A name reservation is $15 for 120 days and can be renewed for successive 120 day periods. A statement of change of registered office or agent is $15, waived if submitted on the annual report in the January 1 through April 1 window. Expedited in person service is $25 on top of the filing fee. Operating under a name other than the registered legal name requires a trade name registration, $50 for five years. Serving as your own registered agent costs nothing in state fees; hiring a commercial agent service is a market purchase, not a state fee.

Every year after: the cost of staying alive

Recurring cost in New Hampshire	Amount
Annual report, due January 1 to April 1	$100, or $102 filed online with the $2 handling charge
Late annual report, additional late filing fee	$50 for that year
Flat entity tax on a default LLC	$0. No flat annual entity charge appears in the Department materials or the RSA 304-C fee schedule
Business Profits Tax (BPT)	7.5 percent of taxable business profits above the filing threshold; excluded from the flat total
Business Enterprise Tax (BET)	0.55 percent of the enterprise value tax base above the filing threshold; excluded from the flat total
Typical recurring total	$100/yr

A recurring $100 comes with a graduated set of consequences. Miss April 1 and the additional late filing fee is $50 under RSA 304-C:191, II(f), and the Secretary of State places the registration in Not in Good Standing status. Under RSA 304-C:136, the Secretary of State may administratively dissolve a company that, for 2 consecutive years, does not pay within 60 days after they are due any annual report fees or penalties, or does not deliver its annual report within 60 days after it is due, that is without a registered agent or registered office for 60 days or more, that does not notify the Secretary of State within 60 days that its agent or office has changed, its agent has resigned, or its office has been discontinued, or whose period of duration expires. Procedure under RSA 304-C:137 is a signed notice of dissolution mailed with an application for reinstatement to the company at its principal address, and for 120 days after mailing no other person or entity may assume the dissolved company's name or a similar name, or a trade name it registered under RSA 349, without its written consent. Reinstatement within 3 years under RSA 304-C:138 costs $135, relates back as if the dissolution had never occurred, and, under RSA 304-C:138, I(d), must contain a certificate from the Department of Revenue Administration under RSA 77-A:18, III if the application is received more than 120 days after the notice of administrative dissolution is mailed. After 3 years, the route is late reinstatement under RSA 304-C:145 at $500, with notice of the application published one time in a newspaper of general circulation in the county of the principal or registered office, or on the Secretary of State's website.

What drives the New Hampshire total, year one vs. later

Year one is the $100 statutory formation fee, $102 if you file through NH QuickStart because of the $2 electronic handling charge under RSA 5:10-a. Later years are a flat $100 annual report, the only flat recurring state charge in New Hampshire, on a January 1 to April 1 window with a $50 late fee on top if April 1 passes. What does not drive the flat total is the pair of taxes people most often assume are in it. The Business Profits Tax, 7.5 percent for taxable periods ending on or after December 31, 2023, and the Business Enterprise Tax, 0.55 percent for taxable periods ending on or after December 31, 2022, are imposed on the business organization itself at the entity level, even though a default LLC is a pass-through for federal income tax purposes, because the Department of Revenue Administration taxes business organizations conducting business activity in the state and business enterprises, categories applied by activity and filing threshold, not by federal pass-through status. Both are percentage taxes, on taxable business profits after New Hampshire adjustments and apportionment in one case and on the sum of compensation, interest, and dividends paid in the other, so a business can owe the enterprise tax in a year with no profit, and the enterprise tax paid may be used as a credit against the profits tax. They are explained at summary level below and excluded from every flat total on this page. The expensive New Hampshire outcome is neglect compounded over time: two consecutive years of report default end in administrative dissolution, and the way back is $135 within three years or $500 after three years.

The New Hampshire fees around the formation

Most New Hampshire LLC fees are set in one schedule, RSA 304-C:191, II. These are the lines a New Hampshire LLC is most likely to meet; add $2 to any of them filed electronically, under RSA 5:10-a:

New Hampshire filing	Fee
Name reservation (120 days, renewable for successive periods)	$15
Statement of change of registered office or registered agent	$15, waived on the annual report in window
Certificate of amendment, merger, statutory conversion, or restated certificate	$35
Registration as a foreign LLC	$100
Amendment of foreign registration	$35
Cancellation of foreign registration (withdrawal, with a Department statement)	$35
Foreign registered agent or office change	$15
Trade name registration under RSA 349 (5 years)	$50
Trade name renewal (5 years)	$50
Reinstatement within 3 years of administrative dissolution	$135
Late reinstatement after 3 years	$500
Certificate of Cancellation (domestic LLC)	$35
Secretary of State certificate, including good standing	$5, or $10 reciting all filings
Expedited in person service	$25

The two entity level business taxes, at summary level

The Business Profits Tax, RSA 77-A, is assessed on the taxable business profits of business organizations conducting business activity within the state, at 7.5 percent for taxable periods ending on or after December 31, 2023. A return is required above a gross business income filing threshold that the Department of Revenue Administration adjusts biennially: more than $103,000 from all business activities for taxable periods beginning on or after January 1, 2023, and, per the Department's January 21, 2025 overview, gross business income in excess of $109,000 for taxable periods beginning January 1, 2025. Filing a return does not by itself mean tax is due; the tax applies to taxable business profits after New Hampshire adjustments and apportionment, with a single sales factor for periods ending on or after December 31, 2022.

The Business Enterprise Tax, RSA 77-E, is assessed on the taxable enterprise value tax base, the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise, at 0.55 percent for taxable periods ending on or after December 31, 2022. A return is required above a biennially adjusted threshold: more than $281,000 of gross receipts from all activities, or an enterprise value tax base of more than $281,000, for taxable periods beginning on or after January 1, 2023, and gross business receipts in excess of $298,000 for taxable periods beginning January 1, 2025, per the same Department overview. Because the base is amounts paid out, a business can owe this tax in a year with no profit. The Department states that the enterprise tax paid may be used as a credit against the Business Profits Tax, with carryforward of unused credit. Both taxes are entity level and both are percentage taxes on a base, so both are excluded from the flat totals above. One related repeal is worth a line: the Department states the RSA 77 Interest and Dividends Tax was repealed effective for taxable periods beginning after December 31, 2024, and it was a tax on interest and dividend income, not an LLC formation or annual charge.

Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.