What an LLC costs in New Hampshire (2026)

Forming an LLC in New Hampshire costs $100. After that the state charges Annual Report, $100 a year, and LLCs owe New Hampshire business profits tax (sole proprietors and LLCs) and New Hampshire business enterprise tax.

Cost	Amount	When
Certificate of Formation (Form LLC-1)	$100	Once, to form	gc.nh.gov
Annual Report	Annual Report, $100 a year	April 1	quickstart.sos.nh.gov
New Hampshire business profits tax (sole proprietors and LLCs)	$1,875 at $150,000 revenue	Yearly	revenue.nh.gov
New Hampshire business enterprise tax	$1,875 at $150,000 revenue	Yearly	revenue.nh.gov

LLC taxes in New Hampshire by revenue

Revenue	New Hampshire business profits tax (sole proprietors and LLCs)	New Hampshire business enterprise tax	Total with report fee
$50,000	$0	$0	$100
$150,000	$1,875	$0	$1,975
$500,000	$19,375	$1,833	$21,308
$1,000,000	$44,375	$3,667	$48,142
$3,000,000	$144,375	$11,000	$155,475

Profit taken as two thirds of revenue where a tax is on net income.

New Hampshire business profits tax (sole proprietors and LLCs): BPT hits sole proprietors and LLCs too. Only businesses with gross business income over $109,000 (periods from 2025) must file. Owners may deduct reasonable compensation for their personal services (RSA 77-A:4 III); up to $75,000 total is allowed without proof, more if substantiated, so the exemption models the safe harbor. BET paid is a credit against BPT.

New Hampshire business enterprise tax: 0.55% of the enterprise value tax base: all compensation paid (including owner salary and the BPT owner compensation deduction), interest and dividends paid. Filing required only when gross receipts or the base exceed $298,000 (periods from 2025; $281,000 for 2023-2024). Modelled approximately on net income; BET is creditable against BPT, so the two are not fully additive.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $23,737 a year in New Hampshire, fees included. An S corp election can lower it: LLC vs S corp in New Hampshire.

Online annual report adds a $2 processing fee; $50 late fee after April 1.

Questions

How much does it cost to start an LLC in New Hampshire?

$100 to file the Certificate of Formation (Form LLC-1).

How much does an LLC cost per year in New Hampshire?

Annual Report, $100 a year, plus New Hampshire business profits tax (sole proprietors and LLCs) and New Hampshire business enterprise tax: $1,875 for a business with $150,000 of revenue and $100,000 of profit.

When is the New Hampshire LLC report due?

April 1.

Does an LLC pay New Hampshire income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. New Hampshire has no personal income tax on wages or business income.

Other states