New Hampshire State Law

New Hampshire employers are required to register with the Department of Employment Security and pay state unemployment insurance taxes if they meet applicable wage or employment thresholds. New employers pay…

Source: NH Department of Employment Security

New Hampshire requires most businesses to register with the Secretary of State before conducting business in the state. Corporations, LLCs, and partnerships must file formation documents and pay applicable fees.…

Source: NH Secretary of State

InvestNH provides grants and resources to support NH business recovery and growth. Check current program listings for active grant opportunities.

Source: NH Department of Business and Economic Affairs

Home-based businesses in New Hampshire are regulated by municipal zoning ordinances which vary by town. Common restrictions include prohibitions on exterior signage, customer traffic, and non-resident employees. The NH Office…

Source: NH Office of Strategic Initiatives

New Hampshire provides a centralized resource for business licensing through the Secretary of State and partner agencies. Businesses can identify required licenses and permits by industry using the NH Division…

Source: NH Division of Economic Development

New Hampshire operates a voluntary Granite State Paid Family and Medical Leave program. Employers can opt in to provide employees up to 60% wage replacement for up to 6 weeks…

Source: NH Department of Employment Security

New Hampshire employers must register with NH Employment Security and pay unemployment insurance taxes on covered employee wages. New employers pay a standard 2.7% rate on the first $14,000 of…

Source: NH Employment Security

The NH Community Development Finance Authority (CDFA) administers New Markets Tax Credits to attract private investment into low-income NH communities. Businesses in qualifying census tracts may access below-market financing through…

Source: NH Community Development Finance Authority

New Hampshire phased out its Interest and Dividends Tax, reducing it to 3% in 2024 before full repeal effective January 1, 2025. New Hampshire now has no personal income tax,…

Source: NH Department of Revenue Administration

Every business entity formed or registered in New Hampshire must designate and maintain a registered agent with a physical street address in the state. The registered agent is responsible for…

Source: NH Secretary of State

New Hampshire corporations must file Articles of Incorporation with the Secretary of State and pay a $100 fee. The state does not require a minimum number of directors. Foreign corporations…

Source: NH Secretary of State

New Hampshire requires LLCs to file Articles of Organization with the Secretary of State and pay a $100 filing fee. The filing can be completed online. LLCs must also appoint…

Source: NH Secretary of State

The NH Business Finance Authority (BFA) helps small businesses access bank financing by guaranteeing up to 90% of a loan when conventional financing is unavailable.

Source: NH Business Finance Authority

Most NH municipalities allow home-based businesses subject to local zoning ordinances. Common restrictions include no exterior signage and no employees on premises beyond residents.

Source: NH Office of Strategic Initiatives

The NH Office of Professional Licensure and Certification (OPLC) regulates over 60 professions including contractors healthcare professionals and real estate agents.

Source: NH Office of Professional Licensure and Certification

New Hampshire's minimum wage is $7.25/hour which follows the federal minimum. Tipped employees may be paid $3.26/hour provided tips bring total compensation to at least $7.25.

Source: NH Department of Labor

All NH employers with one or more employees are required to carry workers compensation insurance. Sole proprietors and partners are exempt but may elect coverage.

Source: NH Department of Labor

New Hampshire does not impose a general sales tax on goods or services. This makes NH one of only five states with no sales tax. However businesses selling meals and…

Source: NH Department of Revenue Administration

NH imposes a 0.6% Business Enterprise Tax (BET) on the enterprise value tax base. The tax applies when gross receipts exceed $250,000 or enterprise value tax base exceeds $250,000.

Source: NH Department of Revenue Administration

New Hampshire imposes an 8.5% Business Profits Tax (BPT) on taxable business income. Businesses with gross income under $50,000 are exempt. Returns are due by the 15th day of the…

Source: NH Department of Revenue Administration