New Hampshire Business Compliance Checklist
New Hampshire has no state sales tax and no income tax on wages — but a Business Enterprise Tax and Business Profits Tax hit businesses directly. This page covers everything from filing fees to sales tax to hiring laws.
$100
$100
Every year
None
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $100 |
| Corp filing fee (Articles of Incorporation) | $100 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $100 |
| Franchise tax | None |
3. Sales Tax
New Hampshire has no state sales tax. You still need to check for local option taxes and any use-tax obligations.
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $7.25/hr (2025) |
| Paid sick leave law | None (federal only) |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: New Hampshire Hiring Laws.
5. Workers' Compensation
New Hampshire allows private-market workers' comp insurance (competitive market). Coverage is required starting with your first employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
New Hampshire has no state individual income tax. This applies to pass-through business income (sole prop, LLC, S-Corp).
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes New Hampshire Distinctive
Compliance quirks and rules that separate New Hampshire from other states — worth understanding before you file.
- New Hampshire charges $100 for LLC formation and $100 for the annual report.
- New Hampshire has a Business Profits Tax (7.5%) on business income and a Business Enterprise Tax (0.55% on wages, interest, and dividends paid).
- New Hampshire's Corporate Division of the Secretary of State handles entity filings.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the New Hampshire Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.