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Every step to open an LLC in New Hampshire and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Department of State (Corporation Division) · Department of Revenue Administration (DRA) · NH Employment Security (NHES) · Department of Labor.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular New Hampshire business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through NH QuickStart.
Changing the registered agent or office costs $15 (Form 10).
Trade names are registered with the Department of State.
The LLC certificate of formation includes a securities statement under the NH Uniform Securities Act. Electronic payments add a $2 handling charge.
No state income tax on wages, so there is no withholding account. Businesses that sell taxable meals, rent rooms, or rent cars must get a Meals and Rooms operator license through Granite Tax Connect before opening.
No local income or payroll taxes.
Owners pay no tax on wages, but businesses pay the 7.5% Business Profits Tax above $109,000 in gross business income and the 0.55% Business Enterprise Tax above $298,000. Thresholds adjust every two years.
HB 155, signed July 10, 2026, raises the BET filing threshold to $400,000 for tax years starting January 1, 2027. Your 2026 BET return is not affected.
Restaurants, lodging, and car rental businesses must register for a Meals and Rooms operator license through Granite Tax Connect before they open.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
The 8.5% Meals and Rooms (Rentals) Tax applies to restaurant meals, hotel and short-term room rentals under 185 days, and car rentals. Businesses must get a license from the Department before opening and file through Granite Tax Connect.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in New Hampshire. Reports and payments are usually quarterly.
The Granite State Paid Family Leave Plan is voluntary. Employers of any size can buy group coverage through the state's carrier (MetLife), and individuals can enroll if their employer does not offer it. Employers get a Business Enterprise Tax credit for 50% of premiums they pay.
Required at 1 or more employees (full or part time). Sole proprietors are exempt, and so are corporations whose only workers are up to 3 corporate officers. The penalty is $100 per employee per day without coverage.
Report new hires and rehires to NHES. Also report independent contractors (individuals or sole proprietors) expected to be paid $2,500 or more in a year.
New Hampshire's wage payment rules:
$7.25 (federal minimum) an hour.
No state paid sick leave law for private employers. If you offer paid time off, it counts as wages and the policy must be given in writing.
New Hampshire has no state auto-IRA program or retirement plan mandate.
New Hampshire doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Pay weekly or biweekly. Do not start semimonthly or monthly pay until the NH Department of Labor approves it in writing.
If you buy Granite State Paid Family Leave coverage, you can claim a credit for 50% of the premiums you pay against the Business Enterprise Tax.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Business Profits Tax: 7.5% on businesses with over $109,000 gross business income (periods starting 2025). Business Enterprise Tax: 0.55% on businesses with over $298,000 gross receipts or enterprise value tax base (periods starting 2025).
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Recurring dates for New Hampshire and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | W-2s to employees; Q4 NHES Tax and Wage Report | New Hampshire |
| Apr 1 | Annual report due to Department of State ($100) | New Hampshire |
| Apr 30, Jul 31, Oct 31 | Quarterly NHES Tax and Wage Reports | New Hampshire |
| Jan 1, 2027 | BET filing threshold rises to $400,000 | New Hampshire |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The New Hampshire state filing fee for an LLC is $100. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
New Hampshire has no statewide sales tax. Other business taxes may still apply. The checklist above shows what to register for.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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