How to Get a Business License in New Hampshire: Requirements & Cost (2026)
New Hampshire has no single, statewide general business license and no general sales tax. Instead, you register your entity with the NH Secretary of State through QuickStart, register for the state's business taxes - the Business Profits Tax and Business Enterprise Tax - with the NH Department of Revenue Administration, and obtain any professional and local permits your specific activity requires. Forming an LLC is separate from licensing.
Quick Answer
- General state license
- None - New Hampshire has no single business license
- Sales tax license
- None - NH has no general sales tax
- State business taxes
- Business Profits Tax (BPT) and Business Enterprise Tax (BET)
- Tax agency
- NH Department of Revenue Administration (Granite Tax Connect)
- Professional licenses
- By occupation via the Office of Professional Licensure (OPLC)
- Entity formation
- Separate - Certificate of Formation, NH Secretary of State (QuickStart)
Does New Hampshire Require a General Business License?
New Hampshire does not have a single, statewide general business license that every company must hold to operate. There is no "New Hampshire business license" document you apply for at one agency. Instead, the requirements are answered by what your business does: which state taxes it triggers, whether it works in a regulated profession, and which city or town it operates in. New Hampshire is also unusual in having no general sales tax and no tax on wage income, so there is no seller's permit to obtain the way most states require.
Creating a legal entity is a separate step from licensing. Forming an LLC or corporation is a filing with the NH Secretary of State and does not, by itself, license you to do business. If you plan to operate through an LLC, start with how to form an LLC in New Hampshire, then work through the registrations below. For the national overview of how licensing works across states, see the business license hub and the broader business licenses guide.
State Tax Registration Instead of a General License
Because New Hampshire has no sales tax, the state's main business registrations are tax accounts, not a license. Most businesses that operate in New Hampshire are subject to two state business taxes administered by the Department of Revenue Administration (DRA). The Business Profits Tax (BPT) is a tax on taxable business income, and the Business Enterprise Tax (BET) is a tax on the enterprise value tax base - broadly, compensation, interest, and dividends paid. A business under the filing thresholds set by statute may not owe these taxes, but you should confirm your figures against the DRA's current thresholds.
One place New Hampshire does require a specific license is the hospitality sector. Operators of restaurants, hotels, and short-term rentals must obtain a Meals and Rentals (M&R) Tax license from the DRA before collecting the meals and rentals tax, which is 8.5%. If your business collects the M&R tax, that license is mandatory. Service and retail businesses that do not sell taxable meals or rooms generally do not need it. You register and file these taxes through the DRA's Granite Tax Connect system; see New Hampshire business taxes for how the BPT and BET interact.
How to Register: NH QuickStart and the DRA
There are two main state registrations for a new New Hampshire business. First, if you operate through an LLC or corporation, you form the entity through the Secretary of State's QuickStart portal, the state's online business filing system. Sole proprietors and general partnerships do not file with the Secretary of State to exist, but may need to register a trade name. Second, you register for the applicable business taxes - the BPT, BET, and, if relevant, the Meals and Rentals Tax - with the Department of Revenue Administration through Granite Tax Connect.
To register, you generally need your legal business name and any trade name, your federal EIN (or Social Security number for a sole proprietor), your NAICS business activity code, and the address of each location. After registering, you file the applicable business tax returns on the schedule the DRA assigns. Keeping the accounts current avoids the penalties described later on this page. If you are still deciding on a structure, compare a sole proprietorship vs. an LLC first, and if you will use a trade name, review what a DBA is.
New Hampshire Business Registration Fees (2026)
The table below lists the state fees a typical new New Hampshire business encounters. Amounts are set by statute or by the relevant state agency, not by any filing service, and can change - confirm the current figure on the agency's fee schedule before filing. Local permit and professional board fees vary and are set by each town or board.
| Item | Agency | Fee (2026) |
|---|---|---|
| Certificate of Formation - create an LLC | Secretary of State (QuickStart) | $100 |
| LLC annual report | Secretary of State | $100 |
| Trade name (DBA) registration | Secretary of State | $50 |
| Meals and Rentals Tax license | Department of Revenue Administration | No license fee |
| Business Profits Tax / Business Enterprise Tax registration | Department of Revenue Administration | No registration fee |
| Federal EIN | IRS | $0 (free) |
| Professional / occupational license | OPLC or licensing board | Varies by profession |
| Local permits (zoning, health, etc.) | City or town | Varies by locality |
Fees such as the entity formation and annual report charges are set by the Secretary of State; verify the current amount before you file. Ongoing entity costs are covered on the New Hampshire annual report page and the New Hampshire LLC cost breakdown.
Professional and Occupational Licenses
Many occupations in New Hampshire are regulated and require a state professional license before you may practice, regardless of your entity type or tax registrations. The state consolidates most of these under the Office of Professional Licensure and Certification (OPLC), which houses the boards for fields such as cosmetology, real estate, accountancy, engineering, health care, and the trades. Some occupations license through their own boards or the Insurance or Banking departments.
Whether you need a professional license depends entirely on your field, not on your entity type. A single-member LLC providing regulated services needs the same professional license the owner would need as an individual. Because requirements and fees are set by each board, confirm your specific occupation directly with its licensing authority before you start operating. If your work involves a regulated profession, review New Hampshire operating agreements for how ownership and management rules interact, and the single-member LLC basics.
Local City and Town Licenses
Beyond state requirements, New Hampshire's cities and towns impose their own permits. Common local requirements include zoning approval or a certificate of occupancy for your location, a health permit for food establishments, building and sign permits, and, in some municipalities, a local licensing or regulatory permit for specific activities such as peddling, short-term rentals, or alarm systems. Home-based businesses should check local zoning rules even when no state license applies.
Because New Hampshire relies heavily on local government, these rules vary widely from one town to the next. There is no substitute for checking with your city or town directly. Contact the local government where you will operate, describe your activity, and ask which permits apply. A business that is fully compliant at the state level can still be shut down for missing a local permit. If you operate under a name other than your legal entity name, you may also need a DBA registered with the Secretary of State.
Related State Registrations: Entity, EIN, and Taxes
Licensing usually sits alongside a few other registrations. If you operate through an LLC or corporation, you first form the entity with the NH Secretary of State - the LLC document is the Certificate of Formation. Every New Hampshire LLC must also name a registered agent in New Hampshire to receive legal process, and must file an annual report to stay in good standing. You then obtain a federal EIN from the IRS, which is free, to open a bank account and handle payroll and taxes.
On the tax side, in addition to the BPT and BET, employers register for unemployment (reemployment) contributions with New Hampshire Employment Security. How your LLC's income is taxed federally and by New Hampshire is covered on New Hampshire LLC tax filing. For federal default classification, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership unless it elects S-corporation treatment. Keep your dissolution obligations in mind if you ever close the business.
Penalties for Operating Without a Required License
Operating without a required registration or license carries real consequences in New Hampshire. If you collect the Meals and Rentals Tax without the required M&R license, or fail to register for and pay the BPT or BET when due, the Department of Revenue Administration can assess the tax owed, plus penalties and interest, and pursue collection against the business and, in some cases, responsible individuals. Failing to file an entity's annual report can lead the Secretary of State to administratively dissolve it.
Practicing a regulated profession without the required license can lead to cease-and-desist orders, fines, and in some fields criminal charges. At the local level, operating without a zoning, health, or building permit can result in citations, fines, and orders to close until you comply. Because these enforcement paths are independent, being registered with the Secretary of State does not shield you from tax or licensing penalties. The safest approach is to confirm every applicable registration - entity filing, business tax accounts, professional license, and local permit - before you begin operating.
Frequently Asked Questions
Does New Hampshire require a general business license?
No. New Hampshire does not issue a single statewide general business license. You register your entity with the NH Secretary of State, register for state business taxes with the Department of Revenue Administration, and obtain any professional or local licenses your activity requires.
Does New Hampshire have a sales tax license?
No. New Hampshire has no general sales tax, so there is no seller's permit. However, restaurants, hotels, and short-term rental operators must obtain a Meals and Rentals Tax license from the DRA before collecting the 8.5% meals and rentals tax.
What taxes do New Hampshire businesses pay instead?
New Hampshire has no general sales tax and no tax on wage income, but it taxes business activity through the Business Profits Tax on taxable income and the Business Enterprise Tax on the enterprise value tax base, both from the DRA.
Does a New Hampshire LLC need a business license?
Forming an LLC (a Certificate of Formation with the Secretary of State) creates the entity but does not license it. You still register for applicable business taxes and obtain the professional and local permits your activity requires.
Where do I register a business in New Hampshire?
Register the entity through the Secretary of State's QuickStart portal, and register for business taxes with the DRA through Granite Tax Connect. Professional licenses come from the OPLC and state boards.
Related
- Business license hub (cluster hub)
- How to form an LLC in New Hampshire
- New Hampshire Business Profits & Enterprise Tax
- How much does a New Hampshire LLC cost?
- New Hampshire annual report requirements
- New Hampshire LLC tax filing
- New Hampshire registered agent
- New Hampshire operating agreement
- How to dissolve an LLC in New Hampshire
- Business license in North Dakota (sibling)
Sources
- New Hampshire Secretary of State - Corporation Division (entity formation, forms).
- New Hampshire Secretary of State - QuickStart Business Registration (online entity filing).
- New Hampshire Secretary of State - Corporate Forms and Fees (Certificate of Formation; annual report; trade name).
- New Hampshire Department of Revenue Administration - Business Profits Tax (BPT).
- New Hampshire Department of Revenue Administration - Business Enterprise Tax (BET).
- New Hampshire Department of Revenue Administration - Meals and Rentals Tax (license; 8.5% rate).
- New Hampshire Department of Revenue Administration - Granite Tax Connect (register and file business taxes).
- New Hampshire Office of Professional Licensure and Certification - Professional Licensing Boards.
- New Hampshire Revised Statutes - Title XXVIII, Chapter 304-C: Limited Liability Companies.
- New Hampshire Revised Statutes - Title V, Chapter 77-A: Business Profits Tax.
- New Hampshire Revised Statutes - Title V, Chapter 77-E: Business Enterprise Tax.
- New Hampshire Revised Statutes - Title V, Chapter 78-A: Meals and Rooms Tax.
- IRS - Employer Identification Numbers (free EIN).
- IRS - Limited Liability Company (LLC) (federal classification).
- Cornell LII - License (legal definition).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and license requirements change; verify current requirements with the New Hampshire Secretary of State, the New Hampshire Department of Revenue Administration, and your local government before acting.