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New Hampshire · A guide for founders abroad

Forming an LLC in New Hampshire from outside the United States.

New Hampshire adds $2 to electronic formation and annual reports. Understand its April reporting cycle, public management fields and separate BPT/BET filing tests before relying on a no-income-tax headline.

See the New Hampshire filing steps See New Hampshire filing costs

New Hampshire· $102 to file

Checked against the official state, IRS and FinCEN sources below. BaseAcross files in Wyoming and Delaware. We do not form New Hampshire LLCs; this guide helps you assess New Hampshire and follow its official filing route.

Base filing fee
$102
First October 2026 report
April 1, 2027
Public report
At least one member or manager
Business-tax review
BPT and BET have separate tests

$102 electronic formation or $100 paper. The annual report uses the same $100 base plus $2 electronic handling.Official fees and forms

Use the same channel assumptions for formation and renewal

Online articles and annual reports each total $102 at current rates.

A founder abroad can generally own a New Hampshire LLC. Ordinary Certificate of Formation and annual-report base fees are $100 each. The SOS fee page adds a $2 handling charge to electronic filings, so the online amounts are $102 each; paper base amounts are $100.

The first ordinary report is due April 1 in the year after formation. An October 2026 company therefore plans its first report for April 1, 2027. This can arrive well before the first formation anniversary.

The regular five-year online example is $102 + four $102 reports = $510, for an LLC formed by 1 April. One formed after 1 April has five reports inside five years: $612. Comparing $102 online formation with four $100 reports without explaining the channel change would understate that route. Paper throughout is a $500 registry benchmark, or $600 with five reports.

No wage tax is not a business-tax exemption

BPT and BET have different tests, and both can matter to an LLC.

Business Profits Tax applies to covered New Hampshire business activity. The current DRA threshold for tax years beginning on or after January 1, 2025 is gross business income in excess of $109,000. The threshold looks at income from all activities, not just the LLC’s profit or a New Hampshire bank balance.

Business Enterprise Tax has a different test: for tax years beginning on or after January 1, 2025, gross receipts from all activities over $298,000 or an enterprise value tax base over $298,000 triggers the filing test. The base concerns compensation, interest and dividends under the applicable rules, rather than ordinary net profit.

Thresholds are filing tests, not flat annual charges added to every LLC. Determine whether New Hampshire business activity, apportionment, deductions and return classifications apply. Use the actual tax year: these thresholds are indexed and should not be treated as permanent.

Costs and worked example

What does a New Hampshire LLC cost to form and keep?

All amounts are in US dollars. The state filing fee is one part of your budget; agent service, tax preparation, licences and optional help are separate.

New Hampshire ordinary domestic LLC costs · checked October 17, 2026

BPT/BET thresholds are filing tests and are not assumed flat fees in every formation budget.

Check the actual tax year and filing channel rather than mixing an online formation price with unlabelled paper renewal fees.

  1. Describe the actual primary business

    Prepare the certificate, local agent and authorised signature.

    The LLC-1 instructions ask for the primary nature of the business, such as software consulting, rather than relying only on a generic lawful-purpose phrase. Confirm any professional restrictions before using ordinary LLC formation.

    A company formed under New Hampshire law is domestic even if its owner is foreign. An existing entity formed in another jurisdiction instead reviews the separate foreign-registration process based on its activity.

    New Hampshire formation preparation
    ItemWhat the founder prepares
    Name and businessCheck a compliant available name and describe the primary business activity accurately.
    Office and noticesProvide the required business/contact addresses and arrange an eligible consenting New Hampshire agent and registered office.
    Management and signatureChoose the actual management arrangement and obtain the member/manager signature or another permitted authorised signature under RSA 304-C:28 V.
    ChannelChoose QuickStart electronic filing at $102 or the $100 paper route under current instructions.
    After approvalRetain the filed certificate, business ID and account access. Create private ownership/authority records and the April reporting reminder.
  2. The report reveals at least one relevant person

    Member-managed and manager-managed LLCs report different roles.

    The SOS FAQ says a member-managed LLC must name at least one member on its annual report, while a manager-managed LLC must name at least one manager. The certificate ordinarily uses a member/manager signer; RSA 304-C:28 V also permits an authorised person under its conditions. The signer’s name and capacity are filing data, so a founder who signs personally can be identified.

    This does not necessarily publish every passive owner, but an agent service does not remove the required management disclosure. Choose the structure according to who actually runs the business, and review the information before submitting it publicly.

    Maintain a written operating agreement, ownership ledger and contribution records. A person appearing as manager is not proof that there are no other owners; banks and tax authorities can require the full ownership and authority chain.

  3. Keep the local notice arrangement active

    The agent must be able to receive legal papers in New Hampshire.

    New Hampshire LLCs must appoint and maintain a registered agent. The certificate instructions require the appropriate local registered office; an overseas address or a PO box alone is not a substitute for the required street location.

    For a founder abroad, agree on notice acceptance, forwarding, urgent escalation and renewal cost before filing. Keep the state account and key records accessible if the provider changes. Update the state record through the appropriate process when the agent or office changes.

    A statutory notice address is not automatically a bank-approved operating address, a tax exemption or evidence of an employee in the state. Evaluate those uses separately rather than buying a generic address package on that assumption.

  4. The late fee and dissolution are different consequences

    A missed April report is not an immediate ordinary domestic dissolution.

    The fee list shows a $50 annual-report late fee. The SOS FAQ describes administrative dissolution after two consecutive years of failure to file for domestic businesses. Do not transfer that timeline to foreign entities, for which different suspension rules can apply.

    File on time rather than planning around enforcement. If status has already changed, obtain the record-specific reinstatement requirements, resolve missing reports and fees, and confirm acceptance. Paying an assistance service alone does not prove restoration.

    If the company is finished, use the applicable dissolution/cancellation and winding-up route, together with final tax returns. A late registry report does not establish whether outstanding BPT, BET or federal obligations have ended.

  5. The business-tax return has its own deadline

    Classification can change the filing calendar even with identical LLC articles.

    DRA’s BPT guidance distinguishes partnership returns due on the fifteenth day of the third month after the taxable period from the fourth-month deadline for specified other classifications. Confirm fiscal year, extension and estimated-payment duties using the actual return.

    An EIN, a completed annual report and a business tax return accomplish different tasks. Review where services are performed, payroll, multistate receipts and any combined-return rules with the preparer. A low-revenue or loss-making business should still check each filing test independently.

    An owner abroad may also face federal and home-country reporting. State formation does not decide treaty eligibility or how the owner’s country classifies the LLC.

  6. Free federal application; international eligibility matters

    Use the IRS responsible-party instructions rather than a local address shortcut.

    The IRS charges no EIN application fee. Use the approved name and actual responsible party. If that individual has no SSN or ITIN and is ineligible to obtain either, follow the foreign or N/A entry instruction for SS-4 line 7b.

    A New Hampshire agent address alone does not make an overseas business eligible for the online EIN assistant. Preserve the confirmation and check bank country/activity/address requirements separately. Neither formation nor an EIN grants residence or work permission.

  7. Record owner transfers from the start

    Pre-revenue funding can create federal information-return work.

    A foreign-owned US disregarded entity with reportable related-party transactions generally files Form 5472 with a pro forma Form 1120. Owner contributions and distributions can qualify. The initial failure-to-file penalty for a required complete form is $25,000.

    Assign records, filing and extension responsibility before funding the business. Multiple-member or corporation-taxed companies require a different analysis. FinCEN currently exempts US-created entities from BOI reporting, while IRS information returns, state filings and bank checks remain separate.

  8. Compare the actual operating facts

    New Hampshire’s business-tax review belongs beside its annual report budget.

    The $510 online or $500 paper benchmark assumes formation plus four timely reports, unchanged fees and no late filings. An LLC formed after 1 April has five reports: $612 online or $600 paper. Agent renewals, tax liabilities, preparation, licences and closing work are separate.

    Local operations may justify New Hampshire. Forming in another state can still require New Hampshire authority and tax filings when activity creates those duties. There is no verified basis here to substitute claims about bank familiarity for a review of the founder’s actual business.

    BaseAcross forms Wyoming and Delaware companies. Our alternative-state offer does not file New Hampshire formations, renewals or business-tax returns; use the linked official route or an appropriately scoped local provider when New Hampshire fits.

Questions

Questions about a New Hampshire LLC from abroad.

If yours is not here, email us at hello@baseacross.com.

Can I form a New Hampshire LLC from outside the US?

Generally yes. Maintain an eligible New Hampshire agent and registered office, accurate public records and the appropriate state, federal and owner-country compliance.

Is New Hampshire LLC filing $100 or $102?

The ordinary formation and annual report each have a $100 base fee. Electronic filing adds the SOS $2 handling charge, so each online filing is $102. Paper base fees are $100 each.

When does an October 2026 New Hampshire LLC first report?

By April 1, 2027, then April 1 annually. It follows the calendar-year report cycle rather than the company’s formation anniversary.

Is New Hampshire tax-free for LLCs?

No. Covered businesses review Business Profits Tax and Business Enterprise Tax. For tax years beginning on or after January 1, 2025, the current filing thresholds are over $109,000 gross business income for BPT and over $298,000 gross receipts or enterprise value base for BET.

Do the New Hampshire business-tax thresholds only count local profit?

No. The published threshold tests use gross business income or receipts from all activities, or the relevant enterprise value base. New Hampshire activity, apportionment and taxable amounts require separate analysis.

Does the annual report publish New Hampshire LLC owners?

A member-managed LLC lists at least one member; a manager-managed LLC lists at least one manager. The certificate ordinarily has a member/manager signer, with other authorised signers permitted under RSA 304-C:28 V. This is different from an automatic full passive-owner list or anonymous ownership.

What happens after a missed New Hampshire report?

The fee schedule lists a $50 late fee. The SOS describes domestic administrative dissolution after two consecutive years of failure to file; foreign entities have different suspension rules. Obtain record-specific restoration instructions if already delinquent.

Does BaseAcross form New Hampshire LLCs?

BaseAcross forms Wyoming and Delaware companies. The educational New Hampshire guide supplies official resources; its alternative-state offer does not include New Hampshire filings.

Explore other states

Every other state, with its figures.

Compare starting filing fees and recurring state charges. Extra filings, taxes, licences and service costs may apply. Open a guide for its full breakdown and sources.

Your next step with BaseAcross

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BaseAcross files in Wyoming and Delaware. If you need New Hampshire, use New Hampshire's official filing resources or a New Hampshire provider.