New Hampshire: annual report deadlines, fees and closing a business
For LLCs and corporations registered in New Hampshire. Facts last verified against the official pages linked below.
Find my exact due date File on the official New Hampshire site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (incl. PLLC) | April 1 every year, starting the year after you register | $100 filing fee ($2 online handling charge, $102 online) | $50 late fee if filed after April 1; the state says it cannot be waived |
| Corporation (incl. PC, benefit corp) | April 1 every year, starting the year after you register | $100 filing fee ($2 online handling charge, $102 online) | $50 late fee if filed after April 1 |
LLC (incl. PLLC)
- Due: April 1 every year, starting the year after you register.
- Fee: $100 filing fee ($2 online handling charge, $102 online).
- Late: $50 late fee if filed after April 1; the state says it cannot be waived.
- If you miss it: Listed 'Not in Good Standing' after April 1. After failing to file for two consecutive years the state administratively dissolves the LLC. Reinstatement within 3 years: $135 (late reinstatement: $500).
- To close it: Certificate of Cancellation (Form LLC-7), $35.
Sources: NH SoS Business FAQs · NH SoS LLC forms and fees · NH QuickStart fee table search excerpt · RSA 304-C:191 fees · verified 2026-10-17
Corporation (incl. PC, benefit corp)
- Due: April 1 every year, starting the year after you register.
- Fee: $100 filing fee ($2 online handling charge, $102 online).
- Late: $50 late fee if filed after April 1.
- If you miss it: Listed 'Not in Good Standing' after April 1. After two consecutive years without filing the state administratively dissolves the corporation. Reinstatement: $135 (late reinstatement: $500).
- To close it: Articles of Dissolution, $35 ($37 online).
Sources: NH SoS Business FAQs · NH SoS corporation forms and fees · RSA 293-A:1.22 fees · NH QuickStart fee table search excerpt · verified 2026-10-17
Good to know
'No change' is not allowed.
Even if nothing changed, a full annual report must be filed each year, with information as of January 1.
Source: NH SoS Business FAQs · verified 2026-10-17
Trade names renew every 5 years.
A trade name (doing business under a name other than your legal name) must be renewed every five years; the state sends a notice about six months before expiration.
Source: NH SoS Business FAQs · verified 2026-10-17
Nonprofits file a report every 5 years.
Nonprofit report and $25 fee due December 31 in years ending in 0 and 5.
Source: NH SoS Business FAQs · verified 2026-10-17
Third-party solicitations.
The NH Secretary of State warned in March 2026 that official-looking annual report solicitations from private companies are not from the state. File directly in NH QuickStart.
Source: NH Banking Dept. press page quoting the Secretary of State · verified 2026-10-17
New Hampshire business taxes: the basics
NH has no general sales tax or personal wage income tax, but businesses may owe the Business Profits Tax (BPT) and Business Enterprise Tax (BET). Filing thresholds below are from the NH DRA for taxable periods beginning on or after January 1, 2025 and are adjusted every two years.
Business Profits Tax (BPT)
Return required if gross business income from all activities is more than $109,000. Rate 7.5% for periods ending on or after Dec 31, 2023.
Source: NH DRA Business Taxes · verified 2026-10-17
Business Enterprise Tax (BET)
Return required if gross receipts from all activities, or the enterprise value tax base, is more than $298,000. Rate 0.55%.
Source: NH DRA Business Taxes · verified 2026-10-17
BET threshold rises to $400,000 on January 1, 2027 (signed law)
HB 155 (2026 Laws, Chapter 280), approved July 10, 2026, amends RSA 77-E:5 so a BET return is required when gross business receipts or the enterprise value tax base is more than $400,000, effective January 1, 2027; inflation adjustments resume for tax years beginning January 1, 2029. The same law allows automatic 0.05-point BET rate cuts in certified business-tax surplus years, never below 0.25%, with DRA publishing notice of any cut. DRA's business tax page still shows the $298,000 threshold for taxable periods beginning on or after January 1, 2025; check DRA for which returns the new threshold applies to.
Source: HB 155 chaptered final version (Chapter 280) · verified 2026-10-17
Interest & Dividends Tax
Repealed for tax periods beginning on or after January 1, 2025.
Source: NH DRA 2026 tax tips · verified 2026-10-17
Closing a New Hampshire business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- File final NH business tax returns in Granite Tax Connect and pay everything owed
The DRA will not certify dissolution until all returns are filed and taxes, interest and penalties are paid.
Source: NH DRA certificate statements · verified 2026-10-17 - Request the DRA Certification Statement of Dissolution (Form AU-22, $30)
Required before a corporation or LLC distributes property to owners (RSA 77-A:18). DRA says about 60 days. Include the final NH return with federal pages, plan of liquidation/Form 966 for corporations, a statement of asset disposition, and the board minutes authorizing dissolution (corporations).
Source: RSA 77-A:18 · verified 2026-10-17 - File the dissolution with the Secretary of State
LLC: Certificate of Cancellation (Form LLC-7), $35. Corporation: Articles of Dissolution, $35. File online in NH QuickStart.
Source: NH SoS forms and fees · verified 2026-10-17
Official links
- NH Secretary of State, Corporation Division
- NH QuickStart
- NH Department of Revenue Administration (DRA)
Beware of mail asking you to pay to file your annual report: see scam mailers.