New Hampshire Corporation Annual Report
By Edmond Hui · Facts verified July 29, 2026 against primary state sources
Filing for an LLC instead? See the New Hampshire LLC annual report.

What New Hampshire requires
Annual Report
| Frequency | every year |
| Due | April 1 |
| Fee | $100 |
| Form | Annual Report |
New Hampshire is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.
What the filings cost over five years
State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.
| Period | State filing charges |
|---|---|
| Incorporation | $100 |
| Each year after (report, annualized) | $100 |
| Five-year equivalent (annualized) | $600 |
That ranks New Hampshire 42nd cheapest of 49 states on five-year corporate filing charges.
New Hampshire corporation vs New Hampshire LLC
State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.
| Corporation | LLC | |
|---|---|---|
| Formation filing fee | $100 | $100 |
| Report cadence | Every year | Every year |
| Report fee | $100 | $100 |
| Entity-level tax on the LLC side | N/A | Business Profits Tax and Business Enterprise Tax |
Both entities cost $100 to file in New Hampshire, so the filing fee is not a reason to pick one over the other.
Full New Hampshire LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained
State taxes a New Hampshire corporation pays
Corporate income tax
| Applies | Yes |
| Rate | Business Profits Tax (BPT) 7.5% on taxable business profits (for tax periods ending on/after Dec 31, 2023). Return required when gross business income exceeds $92,000 (statutory base, biennially CPI-adjusted). |
Franchise or gross-receipts tax
New Hampshire also imposes the Business Enterprise Tax (BET) at 0.55% on the enterprise value tax base (compensation, interest, and dividends paid) for enterprises with gross business receipts or enterprise value tax base over $250,000 (statutory base, CPI-adjusted to roughly $298,000 for 2025). BET paid is creditable against BPT. New Hampshire has no general personal income tax or sales tax.
What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what New Hampshire levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.
C-corp return: Form NH-1120 (Corporate Business Profits Tax Return), filed with the BET return and BT-Summary
Frequently Asked Questions
Where these numbers come from
This page covers the recurring report a for-profit corporation files with New Hampshire. Every figure was checked against New Hampshire's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.
Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.
Primary sources:
- https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm
- https://gc.nh.gov/rsa/html/V/77-E/77-E-2.htm
- https://gc.nh.gov/rsa/html/V/77-A/77-A-6.htm
- https://gc.nh.gov/rsa/html/V/77-E/77-E-5.htm
- https://gc.nh.gov/rsa/html/XXVII/293-A/293-A-122.htm
- New Hampshire statute: RSA 293-A:1.22 (corporation filing fees)
- New Hampshire statute: RSA 77-A:1 (Business Profits Tax definitions)
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.
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Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.