Starting a Business in New Hampshire: Licenses & Permits (2026)

Last updated: February 26, 2026

Starting a business in New Hampshire offers a genuinely different tax environment than most states. New Hampshire has no general sales tax and no individual income tax – the state’s Interest and Dividends Tax was fully repealed effective January 1, 2025. What New Hampshire does have is the Business Profits Tax (BPT) and the Business Enterprise Tax (BET), which apply to businesses exceeding certain revenue thresholds. LLC formation costs $100-$102, and annual reports run $100 each April 1. This guide walks through every requirement – entity formation, taxes, workers’ comp, and industry licenses – using official state sources only.

How to Start a Business in New Hampshire (Step by Step)

Step 1: Choose Your Business Structure

Most New Hampshire small business owners choose between a sole proprietorship, a Limited Liability Company (LLC), or a corporation. An LLC is the most popular choice for service businesses because it provides personal liability protection and flexible tax treatment.

Sole Proprietorship: No state registration required. You are personally liable for all business debts. If operating under a name other than your legal name, file a Trade Name registration with the NH Secretary of State ($50).
LLC: Formed through the NH Secretary of State. Provides liability protection. Formation fee: $100 (mail) or $102 (online, includes $2 handling). Annual report: $100, due by April 1 each year.
Corporation: Subject to NH Business Profits Tax and more complex governance requirements. Recommended for businesses planning to raise outside investment or issue multiple share classes.

The NH Secretary of State’s QuickStart filing system is your starting point: quickstart.sos.nh.gov. Full fee schedule: sos.nh.gov/corporations-0/forms-and-fees.

Step 2: Register Your Business

File your LLC formation documents with the NH Secretary of State online or by mail.

Certificate of Formation (LLC): File through QuickStart. Fee: $100 (mail) or $102 (online). Processing: typically 1-3 business days for online filings.
Annual Report: LLCs must file an annual report by April 1 each year. Fee: $100. Late filings result in a $50 late fee plus potential administrative dissolution. File online at quickstart.sos.nh.gov.
Registered Agent: Every NH LLC must maintain a registered agent with a physical NH street address. Commercial registered agent services typically cost $49-$150/year. The agent must be available during normal business hours.
Trade Name / DBA: If you operate under a name different from your LLC’s legal name, register a Trade Name with the NH Secretary of State. Fee: $50. Term: 5 years. Renewal: $50. Cancellation: $10. File at sos.nh.gov/corporations-0/forms-and-fees/trade-names.
EIN (Federal): Apply free at irs.gov. Required for LLCs with employees, multi-member LLCs, and any LLC opening a business bank account.

Step 3: Get Required Licenses & Permits

New Hampshire does not require a general statewide business license. However, many industries require specific state licenses from the NH Office of Professional Licensure and Certification (OPLC) or other agencies. Common requirements:

Food service / mobile food units: NH Department of Health and Human Services (DHHS) food service license required.
HVAC / mechanical businesses: NH OPLC Mechanical Safety and Licensing Board license required for fuel gas fitters and mechanical businesses providing gas, plumbing, or hearth services.
Hair salons / cosmetology: NH OPLC Board of Barbering, Cosmetology and Esthetics individual license + shop establishment license required.
Childcare / daycare: NH DHHS Child Care Licensing Unit (CCLU) license required for programs serving multiple families.
Landscaping (pesticide use): NH Department of Agriculture, Markets and Food commercial pesticide applicator license required if applying pesticides.
Private investigators: NH State Police Permits and Licensing Unit – individual and agency licenses required under RSA 106-F.

Some towns and cities require a local business license or permit before you open. Contact your city or town clerk to confirm local requirements.

See the industry-specific guides below for complete details on each business type.

Step 4: Register for State Taxes

New Hampshire’s tax environment is unlike any other state east of the Mississippi. There is no general sales tax and no individual income tax. The NH Department of Revenue Administration (DRA) administers the state’s business taxes: revenue.nh.gov.

No Sales Tax: New Hampshire has no general sales tax on goods or services. This is one of only five states nationwide without a sales tax. You do not need to collect or remit sales tax on most transactions. There is no sales tax permit requirement.
No Individual Income Tax: New Hampshire’s Interest and Dividends Tax was fully repealed effective January 1, 2025. LLC members pay no New Hampshire personal income tax on business income passed through from the LLC.
Business Profits Tax (BPT): The BPT applies to all business organizations (including LLCs) with gross business income exceeding $109,000. The 2026 rate is 7.5% on net business profits. File Form NH-1065 (for partnerships/LLCs) with the DRA. More info: revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax.
Business Enterprise Tax (BET): The BET is a 0.55% tax on the “enterprise value tax base” (compensation, interest, and dividends paid) for businesses with gross receipts exceeding $298,000. BET paid is creditable against BPT liability. More info: revenue.nh.gov/taxes-glance/business-taxes.
Rooms and Meals Tax: If you operate a restaurant, food service business, or lodging, a 8.5% Rooms and Meals Tax applies to prepared food sales and room rentals. Food trucks selling prepared food are subject to this tax. Register and file with the DRA.
Unemployment Insurance (UI): Register with NH Employment Security (NHES) at nhes.nh.gov. New employer rate: 2.7% on the first $14,000 per employee per year. Experienced employer rates range from 0.1% to 8.5%. Report new hires at the same NHES portal.

Step 5: Get Business Insurance

New Hampshire requires workers’ compensation coverage for any employer with employees – there is no minimum employee threshold. Even one part-time employee triggers the requirement. Under RSA 281-A:5, all employers must carry workers’ compensation written by a licensed carrier.

Limited exceptions: Sole proprietors, partners, and self-employed individuals are not required to carry workers’ comp on themselves but may elect coverage. An LLC with 3 or fewer members and no other employees may elect to opt out.

Workers’ comp rates in New Hampshire dropped 6.1% for 2026, making coverage more affordable. Purchase coverage from any licensed private carrier. Businesses unable to obtain voluntary market coverage can access the NH Assigned Risk Pool administered by the NCCI (National Council on Compensation Insurance). More info: dol.nh.gov/workers-compensation.

Beyond workers’ comp, most businesses need general liability insurance. HVAC and mechanical contractors need $1M minimum. Childcare facilities are subject to specific insurance requirements under DHHS licensing rules. Private investigators need GL and professional liability.

New Hampshire Business Guides by Industry

Choose your industry for a detailed breakdown of every license, permit, and requirement:

New Hampshire Business Resources & Official Links

Frequently Asked Questions

How much does it cost to form an LLC in New Hampshire?

Filing a Certificate of Formation with the NH Secretary of State costs $100 by mail or $102 online (the extra $2 is a handling fee). After formation, LLCs must file an annual report each year by April 1 at a cost of $100. You will also need a registered agent, which commercial services typically provide for $49-$150/year. Total first-year costs are typically $250-$400, not counting legal or operating costs.

Does New Hampshire have a sales tax?

No. New Hampshire has no general sales tax – it is one of only five states nationwide without one (alongside Alaska, Delaware, Montana, and Oregon). You do not need to collect or remit sales tax on most sales of goods or services. However, an 8.5% Rooms and Meals Tax applies to prepared food sold at restaurants and food trucks, and to room rentals. There is no general sales tax permit requirement.

Do New Hampshire LLCs pay state income tax?

New Hampshire LLCs do not pay traditional state income tax. The Interest and Dividends Tax was fully repealed on January 1, 2025, so LLC members pay no NH personal income tax on business income. However, LLCs with gross business income over $109,000 must file and pay the Business Profits Tax (BPT) at 7.5%. LLCs with gross receipts over $298,000 also pay the Business Enterprise Tax (BET) at 0.55% of the enterprise value tax base. Both are administered by the NH Department of Revenue Administration.

Does New Hampshire require workers’ compensation for all employers?

Yes. Under RSA 281-A:5, every employer with any employees must carry workers’ compensation insurance – there is no minimum employee threshold. Even one part-time worker triggers the requirement. Exceptions: sole proprietors and partners are not required to cover themselves; an LLC with 3 or fewer members and no additional employees may elect to opt out. Workers’ comp rates dropped 6.1% statewide for 2026. More info at dol.nh.gov/workers-compensation.

Does New Hampshire require a general business license?

No statewide general business license exists in New Hampshire. However, specific industries require state licenses from agencies like the OPLC (cosmetology, mechanical/HVAC), DHHS (food service, childcare), NH State Police (private investigators), and NH Dept of Agriculture (pesticide applicators). Some municipalities also require a local business permit – contact your city or town clerk to check local requirements.

What is the New Hampshire annual report deadline and fee for LLCs?

New Hampshire LLCs must file an annual report with the Secretary of State by April 1 each year following the year of formation. The filing fee is $100. File online through the QuickStart system at quickstart.sos.nh.gov. Late filings incur a $50 late fee and can lead to administrative dissolution of the LLC.

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About the Author

Robert Smith has run a licensed private investigation firm for 8 years from the Florida-Georgia state line - where he learned firsthand how wildly business licensing rules differ between states just miles apart. He personally researched requirements across all 50 states and D.C., reviewing hundreds of government sources over hundreds of hours to build guides he wished existed when he started. Not a lawyer or accountant - just a business owner who has done the research so you don't have to.

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