Starting a Business in New Hampshire Checklist

Check business name availability with the NH Secretary of State

Do a search to see if your business name is available: https://www.sos.nh.gov/corporate/soskb/csearch.asp

A corporate name must contain the word “corporation,” “incorporated,” or “limited” or the abbreviation “corp.”, “inc.”, or “ltd.”

The name of a limited liability company must contain the words “limited liability company” or the abbreviation “L.L.C.” or “LLC” or any other similar abbreviation. The name may also contain the name of a member or manager. The name also must be distinguishable from the names of other entities operating within the state of New Hampshire.

NH Secretary of State

Corporation Division
Department of State
107 N. Main St.
Concord, NH 03301-4989
P: (603) 271-3246
corporate@sos.nh.gov

File paperwork to create your business

You form your New Hampshire corporation or New Hampshire LLC by filing with the Department of State. The filing fee for Articles of Incorporation or Articles of Organization is $100. You can mail or deliver your articles to the Corporation Division. Your articles need to have original, ink signatures, as well as the following information:

- Business name

- Authorized share information (corporations only)

- Registered agent name and address(es)

- Business purpose

- Fiscal year-end date (corporation only)

- The name and address of each incorporator (corporation only)

- Must be signed by manager or member (LLC only)

Incorporate in New Hampshire with Northwest Registered Agent if you don’t want to do the filing.

Corporation Division

Corporation Division
Department of State
107 N. Main St.
Concord, NH 03301-4989
P: (603) 271-3246
corporate@sos.nh.gov

Register with the Department of Revenue Administration

New Hampshire does not have sales tax or individual income tax. You will contact the NH Department of Revenue Administration if you qualify for other taxes such as business profits or business enterprise taxes.

Sales Tax:

New Hampshire does not have state sales tax.

Income Tax:

New Hampshire does not have individual income tax.

Business Profits Tax:

New Hampshire imposes an 8.5% tax on income from conducting business activity within the state.

Business Enterprise Tax:

New Hampshire imposes an additional .75% tax on businesses with more than $150,000 of gross receipts from all their activities, or an enterprise value tax base more than $75,000.

The business enterprise tax is assessed on the enterprise value tax base, which is the total of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business, after special adjustments and apportionment.

NH Dept of Revenue Admin

Department of Revenue Administration
109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
P: (603) 230-5000
http://www.revenue.nh.gov/

Do I need a business license?

There is no general state business license but you may need a business license based on your location or occupation.
You can apply for some professional licenses online, through the New Hampshire Joint Board of Licensure and Certification.

Any other registration requirements?

Additional registrations may depend on the type of business you do. Keep in mind that you may need certain permits or an occupational license, in addition to any business licenses.

City of Manchester

Certain types of businesses need a license. You can learn more and download the business license application on the City’s website.

City of Nashua

Some, but not all businesses need a city license. Contact the City Clerk to find out what types of licenses/permits you need.

Licensing Info

Professional Licenses
New Hampshire Joint Board of Licensure and Certification
57 Regional Drive
Concord, NH 03301
P: (603)271-2219
F: (603) 271-6990
http://www.nh.gov/jtboard/

City of Manchester

Office of the City Clerk
Licensing and Enforcement Division
One City Hall Plaza
Manchester, NH 03101
P: (603) 624-6348
http://www.manchesternh.gov/Departments/CityClerk/LicensesandPermits/BusinessLicense.aspx

City of Nashua

Office of the City Clerk
229 Main Street
Nashua, NH 03060
P: (603) 589-3010
http://www.nashuanh.gov/CityGovernment/Departments/CityClerksOffice/LicensesPermits/tabid/380/Default.aspx

Collect and Charge Sales Tax

Do I need to collect New Hampshire sales tax?

No. New Hampshire does not have state sales tax.

Department of Revenue

Department of Revenue Administration
109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
(603) 230-5005
http://www.revenue.nh.gov