New Hampshire LLC Annual Report and Franchise Tax (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

Every New Hampshire LLC must file an annual report with the Secretary of State's Corporations Division. The fee is $100, the report is due April 1 each year, and a $50 late fee is assessed on reports and fees received after April 1. New Hampshire imposes no LLC franchise tax; its business taxes are the BPT and BET, administered separately.

What the New Hampshire Annual Report Is

The annual report is a short confirmation filing, not a tax return. It tells the Secretary of State's Corporations Division that the LLC still exists, and it refreshes the public record: the company's name, its principal office address, its registered agent and registered office, and the people authorised to manage or act for the company. It reports no income and calculates no tax.

The requirement sits in the New Hampshire Revised Statutes Annotated chapter governing limited liability companies (RSA 304-C), which directs each LLC to deliver an annual report to the Secretary of State. Because the filing is what keeps the entity in good standing, it is the single most important recurring deadline for a New Hampshire LLC - more consequential than any tax deadline, because a lapse can end the entity's existence rather than merely cost money.

If you have not formed the entity yet, start with how to form an LLC in New Hampshire and New Hampshire LLC cost, which sets out the formation fee alongside this recurring one.

The $100 Fee and the April 1 Deadline

The Secretary of State charges $100 to file an annual report with the Corporations Division, and the report is due April 1 of each year. That date is fixed for all entities - it does not float with your formation anniversary the way it does in some states, so every New Hampshire LLC shares the same deadline.

A $50 late fee is assessed for reports and fees received after April 1. That is a 50% surcharge on a $100 filing, which makes procrastination expensive in percentage terms even though the absolute number is small. The Secretary of State issues an annual reminder to registered businesses each spring, but the reminder is a courtesy - the obligation exists whether or not the notice reaches you, which is one reason keeping your registered agent address current matters.

How to File

The easiest route is online through the Secretary of State's QuickStart dashboard, which lets you locate the business, review the prefilled data, make corrections, and pay by card in a single session. Filing online produces an immediate confirmation, which is worth having if you are filing close to the deadline.

The Corporations Division also accepts annual reports by mail or in person at its office at 28 School Street in Concord. Businesses that file in person or by mail must request a form from the Corporations Division first - you cannot simply download a generic form and send it in. Given that extra step and the mail transit time, paper filing is only sensible if you start well before April 1.

Before you file, check the record you are about to confirm. Run a New Hampshire business entity search to see what the state currently shows, and correct anything stale - a former address or a resigned agent - as part of the same filing rather than as a separate amendment.

What Happens If You Miss It

Missing April 1 first costs the $50 late fee. Continued failure to file moves the LLC out of good standing and eventually exposes it to administrative dissolution by the Secretary of State. An administratively dissolved LLC may not carry on business except as necessary to wind up, and the liability protection owners rely on becomes far less reliable while the entity is in that state.

Practical consequences arrive before the legal ones. Banks, lenders, landlords, and prime contractors routinely request a certificate of good standing, and a delinquent entity cannot produce one. Reinstatement is possible but means filing the missed reports, paying accumulated fees, and confirming the name is still available - a slower and costlier path than the $100 report would have been. If the business has genuinely ended, dissolve it deliberately rather than letting it lapse; see how to dissolve an LLC in New Hampshire.

New Hampshire Has No LLC Franchise Tax

Searches for a "New Hampshire LLC franchise tax" generally reflect terminology borrowed from other states. New Hampshire does not levy a franchise tax on LLCs, and the annual report fee is not one - it is a filing fee paid to the Secretary of State, unrelated to revenue, capital, or assets. A dormant LLC and a busy one pay the same $100.

New Hampshire also has no general personal income tax on wages or self-employment earnings, which is what most people are actually asking about when they compare states. What it does have are two entity-level business taxes administered by the Department of Revenue Administration, described below. Owners should still plan for federal self-employment tax, which is unaffected by state policy.

Business Profits Tax and Business Enterprise Tax

New Hampshire's two business taxes are the Business Profits Tax (BPT), imposed on taxable business profits, and the Business Enterprise Tax (BET), imposed on the enterprise value tax base - broadly compensation, interest, and dividends paid out. Both are administered by the New Hampshire Department of Revenue Administration, and each has a filing threshold below which no return is required. BET paid can generally be credited against BPT, so many businesses do not pay both in full.

Rates and thresholds are adjusted by the legislature and by inflation indexing, so confirm the figures for your tax year directly with the Department of Revenue Administration rather than relying on a secondary summary. What matters structurally is that these are entity-level taxes filed with the DRA on a different schedule from the April 1 annual report, and that being below the threshold in one year does not excuse you in the next. For the broader picture see business tax basics and New Hampshire LLC tax filing.

Annual Compliance Checklist

A New Hampshire LLC's yearly obligations are short enough to hold in your head, which is exactly why they get forgotten. Each year: file the annual report and pay $100 by April 1; confirm the registered agent still consents and the registered office address is current; file BPT and BET returns with the DRA if you are above the thresholds; and file your federal return, with EIN-linked accounts kept in the entity's exact legal name.

Two habits prevent most problems. First, calendar April 1 as a recurring event with a two-week warning, independent of any state reminder. Second, keep the operating agreement and member records current - see New Hampshire operating agreement - so the annual report reflects reality. Owners weighing tax structure should read S-corp vs LLC and the S-corp election in New Hampshire. Out-of-state companies operating in the state register as a foreign LLC in New Hampshire, and licensing questions are covered in New Hampshire business licensing and the glossary.

Frequently Asked Questions

How much is the New Hampshire LLC annual report fee?

It costs $100 to file an annual report with the New Hampshire Secretary of State's Corporations Division. The fee is the same for every LLC regardless of revenue or size. A $50 late fee is added for reports and fees received after the April 1 due date, bringing a late filing to $150.

When is the New Hampshire annual report due?

The annual report is due April 1 each year. The deadline is the same calendar date for all registered businesses rather than an anniversary date. The Secretary of State issues a reminder each spring, but the obligation applies whether or not you receive it, so calendar the date independently.

What is the late fee for a New Hampshire annual report?

A late fee of $50 is assessed for reports and fees received after April 1. Continued failure to file moves the LLC out of good standing and can lead to administrative dissolution, after which the company may not carry on business except as needed to wind up its affairs.

How do I file a New Hampshire annual report?

The easiest way is online through the Secretary of State's QuickStart dashboard, which prefills your record and takes card payment. The Corporations Division also accepts reports by mail or in person at 28 School Street in Concord, but paper filers must first request a form from the division.

Does a New Hampshire LLC pay a franchise tax?

No. New Hampshire does not impose an LLC franchise tax. The $100 annual report fee is a filing fee, not a tax, and it does not scale with revenue or capital. New Hampshire's entity-level business taxes are the Business Profits Tax and the Business Enterprise Tax, both administered by the Department of Revenue Administration.

What is the difference between the BPT and the BET?

The Business Profits Tax is imposed on taxable business profits, while the Business Enterprise Tax is imposed on the enterprise value tax base, broadly compensation, interest, and dividends paid out. Each has a filing threshold, and BET paid can generally be credited against BPT liability for the same period.

Related

• How to form an LLC in New Hampshire
• New Hampshire LLC cost
• New Hampshire registered agent
• New Hampshire business entity search
• New Hampshire operating agreement
• New Hampshire business licensing
• How to dissolve an LLC in New Hampshire
• Business tax basics

Sources

1. New Hampshire Secretary of State - File an Annual Report ($100 fee; April 1 due date; $50 late fee; QuickStart; 28 School Street).
2. New Hampshire Secretary of State - Annual report filing instructions.
3. New Hampshire Secretary of State - Forms and Fees: Limited Liability Companies.
4. New Hampshire Secretary of State - Forms and Fees.
5. New Hampshire Secretary of State - Business FAQs.
6. New Hampshire General Court - RSA 304-C:181, Annual report.
7. New Hampshire Department of Revenue Administration - Business Profits Tax and Business Enterprise Tax.
8. IRS - Limited Liability Company (LLC) (federal tax treatment).
9. IRS - Get an Employer Identification Number (free EIN).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the New Hampshire Secretary of State and the New Hampshire Department of Revenue Administration before acting.