New Hampshire LLC vs Delaware LLC (2026)
Compare New Hampshire LLC vs Delaware LLC — filing fees, taxes, privacy laws, and annual costs. Find out which state is actually better for your business.
| Factor | New Hampshire | Delaware |
|---|---|---|
| Filing Fee | $100 | $90 |
| Processing Time | 5 day(s) | 7 day(s) |
| Annual Report Fee | $100 | $300 |
| Annual Report Due | April 1 | June 1 |
| State Income Tax | No | No |
| Anonymous LLC | No | Yes |
| Publication Requirement | No | No |
| Foreign LLC Cost (if forming out-of-state) | N/A — you're in your home state | ~$100 + registered agent ~$150/yr |
Verdict: New Hampshire wins for most businesses
For most New Hampshire-based small businesses, forming locally in New Hampshire is the better choice due to lower total costs and simpler compliance. Delaware only makes sense if you need anonymous ownership, have out-of-state investors requiring Delaware formation, or plan to raise significant capital.
Filing Fees & Formation Costs
While Delaware has a slightly lower filing fee ($90 vs $100), forming there when you operate in New Hampshire requires additional costs. You'll need to register as a foreign LLC in New Hampshire (approximately $100) and maintain a registered agent in Delaware (around $150 annually). This means your total first-year cost is roughly $340 for Delaware versus just $100 for New Hampshire. The $10 savings in filing fees quickly becomes a $240+ annual expense.
Taxes: New Hampshire vs Delaware
Both New Hampshire and Delaware don't impose state income tax on LLCs, as LLC profits pass through to members' personal tax returns. New Hampshire has no sales tax and no state income tax on wages, making it very business-friendly. Delaware also has no sales tax but does charge a $300 annual franchise tax for LLCs. If you form in Delaware but operate in New Hampshire, you'll still need to pay New Hampshire's Business Profits Tax and Business Enterprise Tax on income earned in the state.
Privacy & Asset Protection
Delaware offers anonymous LLC formation, meaning you don't have to publicly disclose member names in formation documents. New Hampshire requires member or manager names on the Certificate of Formation, making ownership information publicly available. Both states offer strong charging order protection for single-member LLCs. Delaware's privacy advantage is significant if anonymity is important to your business, but this benefit comes at the cost of higher ongoing fees and dual-state compliance.
Annual Maintenance Costs
New Hampshire LLCs pay just $100 annually for their report due April 1st. Delaware LLCs face a $300 annual franchise tax due June 1st, plus registered agent fees of $150+ per year. If you form in Delaware but operate in New Hampshire, you'll also need to file annual reports in both states. The total annual cost difference is approximately $350+ more for Delaware formation, making it significantly more expensive for ongoing maintenance.
When Delaware Actually Makes Sense
Delaware formation makes sense for New Hampshire businesses in specific situations: if you need anonymous ownership for privacy reasons, have investors or lenders requiring Delaware formation, or plan to raise venture capital funding. Delaware's well-developed corporate law and Court of Chancery provide advantages for complex business structures and disputes. However, for typical small businesses, freelancers, and local service companies, these benefits rarely justify the additional costs and complexity of dual-state compliance.