Operating a business in New Hampshire requires a solid understanding of the state's tax framework. New Hampshire is one of the few US states with no general sales tax, attracting businesses seeking lower compliance costs. LLC formation costs $100 in 2026.
Tax Environment in New Hampshire
Since New Hampshire does not impose a general sales tax, there are no economic nexus thresholds for sales tax collection. However, businesses should be aware of other tax obligations such as gross receipts taxes, business income taxes, or industry-specific levies. The New Hampshire Department of Revenue Administration provides guidance at https://www.revenue.nh.gov.
LLC Formation in New Hampshire (2026)
Forming an LLC in New Hampshire costs $100 for the initial filing. There is no annual franchise tax, keeping ongoing costs low. The annual report fee is $100. New Hampshire has no state income tax, making it attractive for LLC owners seeking tax efficiency.
The process involves filing Articles of Organization with the Secretary of State, obtaining a federal EIN, and registering for applicable state tax accounts.
Key Tax Rules
• New Hampshire has no state or local sales tax.
• The state has no income tax on wages (interest and dividends tax was repealed in 2025).
• Revenue comes primarily from property taxes and business taxes.
• New Hampshire attracts cross-border shoppers from neighboring states.