How to Incorporate in New Hampshire

Filing fee: $100 (Articles of Incorporation, filed with the NH Secretary of State)

Processing time: [PROCESSING_TIME] — online filings through NH QuickStart are generally faster than mail

State agency: New Hampshire Secretary of State, Corporations Division

Annual report due: January 1 – April 1 each year; $100 filing fee; $50 late fee if missed

State tax rate: No personal income tax on wages; no general sales tax. Business Profits Tax and Business Enterprise Tax apply if thresholds are met.

New Hampshire is one of the few states with no personal income tax on wages and no general sales tax — a combination that makes it genuinely attractive for business owners who want to keep more of what they earn. That tax profile, paired with a straightforward incorporation process, gives New Hampshire a real edge for founders weighing where to form.

New Hampshire corporations are still subject to the Business Profits Tax and the Business Enterprise Tax if they meet applicable thresholds, so the tax picture isn't zero — but it's lighter than most states. A tax professional can help you figure out exactly what applies to your business.

To form a New Hampshire corporation, you file Articles of Incorporation with the New Hampshire Secretary of State and pay the $100 state filing fee. You can file online through the NH QuickStart portal, by mail, or in person. Once the state approves your filing, it issues a certificate of incorporation — your corporation's formal proof of existence.

Step 1: choose and check your corporate name

Your corporation's name must be distinguishable from other business names already on file with the state. Search the NH corporate name database through the Secretary of State's website before you file to confirm availability. If you plan to operate under a different name than your legal corporate name, you'll need to register that name separately as a trade name under New Hampshire law.

Step 2: appoint a registered agent

New Hampshire requires every corporation to appoint and continuously maintain a registered agent in the state. Your registered agent must have a physical street address in New Hampshire — a P.O. box won't work — and must be available during normal business hours to accept legal documents on your corporation's behalf. See the registered agent section below for the full requirements.

Step 3: file your Articles of Incorporation

File your Articles of Incorporation with the New Hampshire Secretary of State, Corporations Division. The $100 state filing fee applies whether you file online through NH QuickStart, by mail, or in person. Online filing through QuickStart requires creating a user account before you submit. Once approved, the state issues your certificate of incorporation.

Step 4: decide between a C Corp and an S Corp

Every New Hampshire corporation is a C Corporation by default when it's formed. A C Corp pays corporate income tax at the federal level, and shareholders also pay tax on dividends — that's the double-taxation trade-off. An S Corporation is a tax election you make with the IRS after formation. It passes income and losses through to shareholders' personal returns, avoiding the double tax, but it comes with restrictions: no more than 100 shareholders, one class of stock, and shareholders must be U.S. citizens or residents. A tax professional can help you figure out which structure fits your situation.

New Hampshire law requires every corporation to appoint and continuously maintain a registered agent as a condition of staying on file with the Secretary of State. The registered agent receives service of process — lawsuits and other legal papers — and official state notices on your corporation's behalf.

The requirements are specific. Your registered agent must maintain a physical street address in New Hampshire (no P.O. boxes), be available at that address during normal business hours Monday through Friday, and — if an individual rather than a registered agent business — be a New Hampshire resident aged 18 or older. Missing any of these puts your corporation's good standing at risk.

Filing your Articles of Incorporation is the legal start, but there are a few more steps before your corporation is fully operational. Most founders are surprised by how much happens in the first few weeks after the state approves the filing.

Hold an organizational meeting

After the Secretary of State approves your Articles of Incorporation, the incorporator or initial directors should hold an organizational meeting. At this meeting, you adopt corporate bylaws, appoint initial officers (president, secretary, treasurer), authorize the issuance of shares to initial shareholders, and record everything in meeting minutes. New Hampshire doesn't require bylaws to be filed with the state, but maintaining them is legally important — they're the operating rules your corporation runs by.

Get an Employer Identification Number (EIN)

Your corporation needs an Employer Identification Number (EIN) from the IRS to open a business bank account, hire employees, and file federal taxes. Apply for an EIN at irs.gov/ein — it's free and the IRS issues it immediately when you apply online. You'll need your certificate of incorporation and the name of a responsible party before you start.

Open a business bank account

Open a dedicated business bank account as soon as you have your EIN and certificate of incorporation. Keeping business and personal finances separate is one of the clearest ways to protect the liability shield your corporation provides. Mixing funds can give a court reason to hold shareholders personally responsible for corporate debts — your personal finances become fair game.

New Hampshire corporations must file an annual report with the Department of State each year to stay in good standing. The report is due between January 1 and April 1, and the state filing fee is $100. If you miss the April 1 deadline, the state adds a $50 late fee and changes your corporation's status to not in good standing.

You can file the annual report through the NH QuickStart online system or by submitting paper forms with payment. The annual report window — January 1 through April 1 — applies to both domestic and foreign corporations. Mark the deadline early; the $50 late fee kicks in the day after April 1, not after a grace period.

New Hampshire has no personal income tax on wages and no general sales tax — two of the bigger line items that eat into business income in other states. That said, New Hampshire corporations aren't tax-free. The state imposes a Business Profits Tax and a Business Enterprise Tax on businesses that meet applicable thresholds.

If your corporation has employees, you'll also need to file quarterly payroll wage and tax reports with the state, regardless of tax liability. New Hampshire's Granite Tax Connect portal handles business tax registration, payments, and some tax submissions. A tax professional can help you figure out which taxes apply and when they're due.