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New Hampshire · How-To Guide

How do I get a business license?

New Hampshire Secretary of State (entity formation) / New Hampshire Department of Revenue Administration (tax registration) / Local jurisdiction for local licenses
Step by Step

How to do it

  1. Determine your business structure: sole proprietor, LLC, corporation, partnership
  2. Register your business entity with the New Hampshire Secretary of State (for LLCs and corporations) - file online at corp.nh.gov (NH SOS business portal); NH offers online filing for most entity types
  3. Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
  4. Register with the New Hampshire Department of Revenue Administration (DRA) for applicable state taxes - register at revenue.nh.gov:
  5. - New Hampshire does NOT have a general sales tax - no sales tax permit for most businesses
  6. - Business Profits Tax (BPT): applies to businesses with gross business income over $92,000 (2025 threshold); file with NH DRA
  7. - Business Enterprise Tax (BET): applies based on enterprise value tax base (wages, interest, dividends paid); file with NH DRA
  8. - Interest and Dividends Tax: eliminated January 1, 2025 - no longer applicable
  9. - Meals and Rentals Tax: if operating a restaurant, hotel, or lodging - register with DRA
  10. Check with your city or town for LOCAL BUSINESS LICENSES - NH municipalities independently decide whether to require local business licenses; Manchester, Nashua, Concord, and other cities may require local licenses; rural towns often have minimal requirements
  11. Check for industry-specific state licenses: contractors (New Hampshire Office of Professional Licensure and Certification - oplc.nh.gov; contractors doing construction must register); health professionals, real estate, cosmetologists, engineers through oplc.nh.gov
  12. Renew entity annual report with Secretary of State; renew local licenses per city schedule; renew professional licenses per OPLC schedule
Details

What you need to know

Required Docs
  • Business name and type of activity
  • New Hampshire business address and registered agent
  • Entity formation documents if LLC or corporation
  • EIN or Social Security number
  • Industry-specific certifications if applicable
Fee
LLC formation: $102 online (mid-range); corporation: $100 online; annual report: $100 (LLC), $100 (corporation) - moderate nationally; no general sales tax license; local license: varies by city/town RENEWAL: Entity annual report due April 1 each year; local license: annual per city ONLINE OPTION: Yes - corp.nh.gov (entity formation and annual reports); revenue.nh.gov (tax registration); oplc.nh.gov (professional licensing) WHERE TO GO: NH Secretary of State (entity formation); NH DRA (tax registration); City/Town (local license); OPLC (professional/trade licenses)
Online Option
Yes - corp.nh.gov (entity formation and annual reports); revenue.nh.gov (tax registration); oplc.nh.gov (professional licensing)
Where to Go
NH Secretary of State (entity formation); NH DRA (tax registration); City/Town (local license); OPLC (professional/trade licenses)
New Hampshire Notes

Important state-specific details

  • NO GENERAL SALES TAX and NO STATE INCOME TAX - NH's most distinctive business advantage; no sales tax permit needed for most businesses.
  • MEALS AND RENTALS TAX: 8.5% on restaurant meals, hotel rooms, and short-term lodging - register at revenue.nh.gov if applicable.
  • BUSINESS PROFITS TAX (BPT): 7.5% on business profits over threshold - applicable to most larger businesses.
  • BUSINESS ENTERPRISE TAX (BET): 0.55% on enterprise value tax base - applies to many businesses; key to understand for NH business planning.
  • Interest and Dividends Tax: ELIMINATED effective January 1, 2025.
  • NH OPLC (Office of Professional Licensure and Certification): licenses electricians, plumbers, HVAC, real estate, cosmetologists, health professionals, and others - oplc.nh.gov.
Official Source

State office contact

State Office
New Hampshire Secretary of State, Corporation Division - corp.nh.gov | (603) 271-3246; NH DRA - revenue.nh.gov | (603) 230-5000; NH OPLC - oplc.nh.gov | (603) 271-2152