LLC vs C corp in New Hampshire: which costs less (2026)

At $100,000 profit in New Hampshire, a single-member LLC costs $23,737 a year in tax and fees and a C corporation costs $27,958. A C corporation starts to cost less from about $320,000 of profit.

+$4,221 a year

more for a C corporation than a single-member LLC in New Hampshire, at these numbers.

Switching from a single-member LLC to a C corporation starts to pay at about $320,000 of profit, with the same settings.

New Hampshire, 2026: $100,000 profit, single filer

Item	LLC	C corp	Change
Annual Reportquickstart.sos.nh.gov, checked Oct 23, 2026	$100	$100	$0
New Hampshire business profits tax (sole proprietors and LLCs)revenue.nh.gov, checked Oct 23, 2026	$1,875	$0	−$1,875
Self-employment taxirs.gov, 2026 rates	$13,850	$0	−$13,850
Federal income taxirs.gov, 2026 rates	$7,912	$4,768	−$3,144
Payroll tax on your salaryirs.gov, 2026 rates	$0	$6,400	+$6,400
Payroll service and tax return (estimate)	$0	$2,000	+$2,000
State corporate income taxrevenue.nh.gov, checked Oct 23, 2026	$0	$4,092	+$4,092
Federal corporate income tax (21%)irs.gov, 2026 rates	$0	$10,598	+$10,598
Yearly cost	$23,737	$27,958	+$4,221

What these figures count

State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
The 20% qualified business income deduction with its income limits and the professional-service rule.
Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

Yearly cost at each profit level

Profit	LLC	C corp	Difference
$30,000	$5,260	$7,323	+$2,063
$50,000	$9,809	$12,516	+$2,707
$75,000	$15,572	$19,247	+$3,675
$100,000	$23,737	$27,958	+$4,221
$150,000	$41,587	$47,205	+$5,618
$200,000	$59,898	$65,634	+$5,736
$300,000	$99,995	$103,762	+$3,767

Federal and New Hampshire tax and fees, single filer, revenue 1.5 times profit, default salary for S and C corps. "Difference" is C corporation minus Single-member LLC.

What the switch takes in New Hampshire

Either convert the LLC to a corporation under state law, or keep the LLC and elect corporate tax treatment with IRS Form 8832.
Register with New Hampshire as an employer and run payroll for your own salary: federal Forms 941 each quarter, Form 940 and a W-2 each year. New employers pay New Hampshire unemployment tax at 1.7% on the first $14,000 of wages. nhes.nh.gov See what payroll costs.
Federal return each year: Form 1120, due April 15 for a calendar year.
State upkeep each year: Annual Report, $100 a year, due April 1.

What changes between the two

A C corporation pays 21% federal tax and New Hampshire corporate tax on its profit, and the owner pays tax again on dividends (the double tax). An LLC pays no federal income tax itself: profit lands on the owner's return, where the 20% qualified business income deduction can apply.

The figures assume all C corp profit after tax is paid out as dividends. Profit kept in the company to grow it is taxed only at the corporate rate until it is paid out, which is where a C corp can come out ahead.

Questions

How much does it save at $100,000 in New Hampshire?

Nothing. C corporation costs $4,221 a year more ($27,958 against $23,737).

When does a C corp make sense in New Hampshire?

Mostly when profit stays in the company, when outside investors need one, or for the qualified small business stock exclusion. For an owner who takes the profit out, the second tax on dividends usually costs more. On these figures the C corp costs less from about $320,000.

More for New Hampshire

Common cases in New Hampshire

Other states