If you're looking to start a business in New Hampshire, consider creating a limited liability company (LLC). An LLC is a popular business structure among small business owners because it combines the limited liability of a corporation with the flexibility and lack of formalities of a partnership or sole proprietorship. Forming an LLC is a great way to protect you and the other business owners from the business's debts while still giving you control over the LLC's daily operations.
Follow the steps below to create an LLC in New Hampshire. For more information on how to form an LLC in any state, check out our article on how to start an LLC. You can also use our online LLC formation service to register your LLC.
When picking a business name for your New Hampshire LLC, make sure you follow the state's laws around LLC names.
LLC name must be distinguishable. You must pick a name for your LLC's name that's distinguishable (different) from the names of other business entities already on file with the New Hampshire Secretary of State (SOS). You can check which names have already been taken by using the SOS's business record search. (N.H. Rev. Stat. § 304-C: 32 (2025).)
LLC name must include an entity designator. Under New Hampshire law, an LLC must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC" or any other similar abbreviation. (N.H. Rev. Stat. § 304-C: 32 (2025).)
Name reservation. You can reserve an available name for 120 days by filing an Application for Reservation of Name with the SOS. You can renew the reservation. As of 2025, the filing fee for the application is $15. (N.H. Rev. Stat. § 304-C: 27 (2025).)
Using a trade name. You don't have to use your LLC's official legal name registered in your certificate of formation (called "articles of organization" in other states) when you do business out in the real world. Instead, you can use a trade name, also called a "DBA" (short for "doing business as"), "assumed name," or "fictitious name." If you do use a name other than your business's legal name, you must register your trade name with the SOS. To register your name, file an Application for Registration of Trade Name (Form TN-1) with the SOS. As of 2025, the fee to register a trade name is $50. (N.H. Rev. Stat. §§ 349-1 and following (2025).)
Every New Hampshire LLC must have an agent for service of process in the state—known as a "registered agent." A "registered agent" is an individual or business entity that agrees to accept legal papers on the LLC's behalf. For example, the LLC's registered agent would accept court papers on behalf of the LLC if the LLC is sued.
In New Hampshire, an LLC's registered agent must be either a:
You can appoint yourself or another LLC member as your LLC's registered agent. Your registered agent must be located in New Hampshire.
(N.H. Rev. Stat. § 304-C: 36 (2025).)
You can create a New Hampshire LLC by filing a Certificate of Formation with the SOS. At the very least, the certificate must include the following information:
(N.H. Rev. Stat. § 304-C: 31 (2025).)
The certificate might also ask you for additional information about your LLC.
You can file the certificate online using NH QuickStart or by mail using Form LLC-1. As of 2025, the filing fee for a Certificate of Formation is $100.
In New Hampshire, like most states, LLCs aren't required to adopt an operating agreement. But it's still important to create one. An operating agreement—like bylaws for a corporation—will establish the rules and procedures for how your LLC will operate, including your LLC's management structure. You don't need to file your operating agreement with the state but you should put it in writing.
This operating agreement should generally cover:
Having an operating agreement for your LLC is important for several reasons. An operating agreement allows the LLC members to create their own rules for their company. In the absence of an agreement, the state's default rules under its LLC laws will govern the LLC's operations.
An operating agreement can also help preserve your limited liability by showing that your LLC is truly a separate business entity from its owners. Moreover, investors and banks typically like to see an LLC's operating agreement when determining whether to invest or loan money to the company.
For help creating an LLC operating agreement, you can use our online LLC formation service.
Other tax and regulatory requirements might apply to your LLC. For instance, your LLC might need to obtain an EIN, apply for business licenses and permits, and register for business taxes.
EIN. If your LLC has more than one member, it must obtain a federal employer identification number (EIN), even if it has no employees. If you form a single-member LLC, you must obtain an EIN for your LLC only if you'll have employees or you elect to have your LLC taxed as a corporation instead of a sole proprietorship (disregarded entity). You can obtain an EIN by completing an online EIN application on the IRS website. There's no filing fee.
Business licenses. New Hampshire doesn't issue a general business license at the state level. But depending on your business activities and location, your LLC could need to obtain local and state business licenses. For local licenses, check with the clerk for the city or town where the LLC's primary place of business is located. Many cities have websites with helpful information. For state license information, you can visit the links under the licenses and permits section of the New Hampshire Business Information webpage.
Tax registration and filings. New Hampshire doesn't impose a personal income tax or a sales tax. However, depending on your LLC's income and gross receipts, your LLC might need to pay the state's business profits tax or business enterprise tax to the New Hampshire Department of Revenue Administration (DRA). You can file and pay your taxes online using the DRA's Granite Tax Connect portal. In addition, if your LLC has employees, then you'll need to register to pay the unemployment insurance tax to the New Hampshire Department of Employment Security. For more information on New Hampshire LLC tax registration, check out our article on LLC annual report and tax filing requirements in New Hampshire.
Here are some other questions you might have about your New Hampshire LLC.
If you're just starting your business or have already been operating as a sole proprietor, you should consider forming an LLC. LLCs limit an owner's personal liability for business debts and lawsuits and offer a lot of flexibility when it comes to ownership, management, and taxation of the business.
To learn more about LLCs and decide if it's the right business structure for you, see our article on LLC basics.
Below are the fees (as of 2025) you might need to pay to form your LLC in New Hampshire:
Filing on your own is often the cheapest option, but completing all of the forms and filing them yourself can be complicated. Hiring a lawyer is another option, but it will often cost you hundreds, if not thousands, of dollars in the process. If you'd like help completing all the filings, try our online LLC formation service.
To learn more about the costs associated with forming and running an LLC, see our article on how much it costs to form an LLC.
Yes. Every LLC must file an Annual Report with the SOS. The report is due every year by April 1. As of 2025, the fee to file an annual report for your LLC is $100. (N.H. Rev. Stat. § 304-C: 194 (2025).)
You can file your annual report online using NH QuickStart. If there are no changes to your business information, you can use One Click to file your annual report online. Alternatively, you can request a paper form of your annual report and mail the paper copy to the SOS.
For more details, see our article on LLC annual reports and tax filing requirements in New Hampshire.
Apart from annual reports, your LLC will need to file and pay applicable taxes to the local, state, and federal governments. In addition, your LLC might need to obtain and periodically renew any required general or special business licenses or permits. You'll be responsible for keeping track of these maintenance requirements to keep your LLC in good standing and legally compliant.
Starting in 2024, all LLCs were previously required to submit a beneficial ownership information (BOI) report to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of Treasury. However, in March 2025, after some constitutional challenges, FinCEN revised the BOI reporting rule so that the requirement only applies to companies created outside the U.S. So, if you form your LLC within the U.S., then you no longer need to worry about the BOI reporting requirement.
You're not required to have an operating agreement for your LLC in New Hampshire. Though, it's highly advisable to have one. An operating agreement can help protect your limited liability status, prevent financial and managerial misunderstandings among members, and ensure that you choose the rules that govern your business instead of your state's default rules.
Yes. To do business in New Hampshire, all LLCs organized outside of the state (called "foreign LLCs") must register with the SOS. Your foreign LLC must appoint a registered agent for service of process that's physically located in New Hampshire.
To register, file an Application for Foreign Limited Liability Company Registration (Form FLLC-1) with the SOS. You can file the application online using NH QuickStart. As of 2025, the filing fee to register your foreign LLC in New Hampshire is $100.
Before filing, make sure your LLC's name is available in New Hampshire using the SOS's business record search. If the name isn't available, your foreign LLC must file an Application for Registration of Trade Name (Form TN-1) with the SOS. You must pay an additional $50 fee (as of 2025) when filing the application.
(N.H. Rev. Stat. §§ 304-C: 173 and following (2025).)
See our article on qualifying to do business outside your state for more guidance.
Yes. For most formation purposes, a New Hampshire single-member LLC is considered the same as a multi-member LLC. The steps to form a single-member LLC in New Hampshire are generally the same as those listed above.
Single-member LLCs do have additional flexibility when it comes to filing a tax return. To learn more, see our article on how single-member LLCs pay federal income tax.
Yes. If you provide a qualified licensed professional service in New Hampshire and want to form an LLC, you can form a professional LLC (PLLC). Qualifying professionals include certified public accountants, architects, attorneys, engineers, physicians and surgeons, and others. You can find a full list of professionals in the instructions for the certificate of formation.
You can form a PLLC by filing a Certificate of Formation for a Professional LLC (Form PLLC-1) with the SOS. You must indicate that you intend to form a PLLC and specify which type of professional services your LLC will be formed to perform.
In general, you can form a PLLC to provide only one professional service and necessary related services. But you can provide services under two or more professions as long as the relevant licensing authorities allow for it.
(N.H. Rev. Stat. §§ 304-1: 1 and following (2025).)
If you reach the point where it's time to close your business and cease all operations, then you'll want to properly dissolve your LLC to limit your liability for lawsuits and government fees. To dissolve an LLC in New Hampshire, you should:
(N.H. Rev. Stat. §§ 304-C: 127 and following (2025).)
You'll also need to close your tax accounts and take any other steps necessary to close out your business. See our article on what you need to do when closing your business for more in-depth information and guidance.
Ready to start your LLC?
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