Key figures
New Hampshire compliance
2026, with sources
Registering and the annual report
A Delaware corporation doing business in New Hampshire applies to the Secretary of State for a certificate of authority: $100. Every year after, it files an annual report between January 1 and April 1, $100, with information current as of January 1. A corporation authorized between December 1 and April 1 does not file that year; filing after April 1 adds a $50 late fee.
The cost is low and the calendar is fixed, which makes New Hampshire one of the simpler states to stay registered in.
The tax calendar
Corporations file their business profits tax and business enterprise tax returns by the 15th day of the fourth month after year end, April 15 for a calendar year; partnerships file by the 15th day of the third month. A company below the BPT and BET filing thresholds may have no return at all, but the thresholds are indexed every two years by the DRA, and the BET threshold steps up to $400,000 from 2027.
There are no state W-2 or 1099 filings, because New Hampshire doesn’t tax wages, and no sales tax returns, because it has no general sales tax.
A first-year example
A startup that registers in New Hampshire in June 2026 files its first annual report between January 1 and April 1, 2027, and, if it is over a threshold, BPT and BET returns by April 15, 2027. Its unemployment insurance reports go to NHES quarterly.
Deadlines
- Jan 1 – Apr 1$100Annual report
- Apr 15 for calendar-year corporationsBusiness profits and enterprise taxesBPT / BET returns
The federal baseline
This page covers what New Hampshire adds. The federal rules underneath it apply here too.
Common questions
When is the New Hampshire annual report due?
Between January 1 and April 1 every year, $100, with information current as of January 1. A corporation authorized between December 1 and April 1 skips the first year. Filing after April 1 adds a $50 fee.
Do we file 1099s or W-2s with New Hampshire?
No. New Hampshire doesn’t tax wages and isn’t part of the IRS Combined Federal/State Filing program, so there is no state 1099 or W-2 filing for a typical startup.
Compliance next door
- MAMassachusetts complianceRegistering costs $400; the annual report is $125 ($100 online) and due 2½ months after year end, not on an anniversary. The excise return is due April 15 and unclaimed property November 1.
- MEMaine complianceMaine charges $250 for an application for authority and $150 a year for a foreign corporation’s annual report, due January 1 to June 1. The 1120ME is due April 15.
- VTVermont complianceVermont charges $155 to register and $250 a year for the annual report, due 2½ months after year end. The corporate return follows the federal date, with an extra 30 days on extension.
More of the New Hampshire guide
- AccountingAccounting and state tax in New HampshireCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in New HampshireSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in New HampshirePaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in New HampshireWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in New HampshireCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.