New Hampshire business license guide
Last updated: August 1, 2026
New Hampshire does not issue one general state license that covers every business. Most owners must check several separate items: a state business filing, a trade name, tax accounts, an industry license, and permits from the city or town where the business will operate.
Bottom line
Start with your exact activity and address. Use NH QuickStart if you need to form an LLC or corporation, register a trade name, search business records, or file an annual report. Then check the New Hampshire Department of Revenue Administration, your city or town, and any agency that regulates your work.
Do not treat an LLC, trade name, tax account, zoning approval, food license, professional license, and local business license as the same thing. You may need more than one. Our guide to business licenses, LLCs, DBAs, and seller’s permits explains the difference.
Quick start: check these items before you open
- Write down what you will do. “Consulting,” “online store,” “home bakery,” “restaurant,” and “contractor” lead to different rules.
- Choose the operating address. Note whether it is a home, storefront, shared space, vehicle, online business, or temporary event.
- Check the city or town before signing a lease. Ask about zoning, building work, fire review, signs, food approval, home occupation rules, and occupancy approval.
- Decide whether to form an entity. LLCs, corporations, and many other registered entities file through the Secretary of State. A filing may protect a business name in the state record, but it does not replace permits.
- Check the public business name. New Hampshire calls a DBA-style filing a trade name. A trade name may be needed when you use a name other than your own legal name or the entity’s registered name.
- Check state tax accounts. New Hampshire has no general sales tax, but it has business taxes and tax licenses for some activities.
- Check industry rules. Food, alcohol, lodging, professional work, environmental activities, tobacco, transportation, and other regulated work can require separate approval.
- Complete employer steps before hiring. Employer registration, new-hire reporting, payroll duties, and workers’ compensation can apply.
For a broader order-of-operations list, use the business license checklist for beginners.
New Hampshire business license facts
| Question | New Hampshire answer | Where to check |
|---|---|---|
| Is there one statewide general business license? | No single state license covers every business. The state uses entity filings, trade names, tax accounts, professional licenses, and activity-based permits. | NH Business Gateway and NH.gov licenses and permits |
| Where do LLCs and corporations file? | The New Hampshire Secretary of State’s Corporation Division. | Corporation Division |
| What does New Hampshire call a DBA? | A trade name. | Secretary of State trade name page |
| Does New Hampshire issue a normal seller’s permit? | No general state sales tax means there is no usual New Hampshire retail sales-tax permit. Other tax licenses may still apply. | DRA sales tax answer |
| Who handles local permits? | Usually the city or town clerk, planning, zoning, building, fire, health, or code office. | Your official municipal website |
| Do counties normally issue the main business license? | County government is not usually the main licensing layer in New Hampshire. Check a county office only when an agency, property issue, court, or registry matter points you there. | Your county’s official office directory |
Federal, state, county, and city or town requirements
Federal government
The federal government handles federal tax identification and regulated activities. Apply for an Employer Identification Number through the IRS EIN page. The IRS does not charge for an EIN.
Alcohol production, firearms, aviation, broadcasting, interstate transportation, commercial fishing, and some other activities may require a federal permit. The SBA license and permit guide lists common federal regulators. A federal approval does not replace state or local approval.
New Hampshire state government
The state handles business entities, trade names, business taxes, tax operator licenses, professional licenses, food regulation, liquor licensing, unemployment accounts, workers’ compensation oversight, and environmental permits. These are separate systems. Filing one does not complete the others.
County government
New Hampshire counties are not usually the first licensing stop. County offices may matter for deeds, courts, or special cases. For zoning, building, signs, and local operating approval, start with the city or town.
City or town government
Municipal rules often decide whether you can use a location. Approval may be called zoning clearance, a home occupation permit, building permit, fire inspection, health license, vendor permit, sign permit, or certificate of occupancy.
Read how to decide whether you need a business license when you are unsure which layer applies.
State registration, LLCs, corporations, and trade names
Forming an entity
Use NH QuickStart to form many domestic or foreign business entities, manage filings, search records, file reports, and order certificates. A domestic New Hampshire LLC certificate of formation currently has a $100 filing fee. The Secretary of State adds a $2 handling charge to electronic filings. Corporation formation fees are also listed on the agency’s forms and fees pages.
Check the current form and fee for your entity type. The official LLC forms and fees page lists state fees. A sole proprietor using only the owner’s legal name may not need an entity, but permits, taxes, and industry rules can still apply.
An LLC is not a business license. See why LLCs may still need business licenses and permits.
Registering a trade name
New Hampshire uses the term trade name for many DBA-style filings. The state business FAQ gives a simple example: a person using only a full legal name may not need a trade name, while adding words such as “Enterprises” can create a name that must be registered.
The trade name registration fee is currently $50. A trade name must be renewed every five years to stay active, and the Secretary of State says it sends a renewal notice about six months before expiration. Confirm the mailing address and email on file so you do not miss the notice.
Do not confuse a trade name with an LLC or trademark. A trade name lets the public connect a business name to an owner. It does not create a separate legal entity, approve your location, or give federal trademark rights.
Common state fees, renewals, and deadlines
- New Hampshire LLC formation: $100 state filing fee, plus the state’s $2 electronic handling charge when filed online.
- Trade name registration: $50. Renew every five years.
- Corporation and LLC annual report: generally due April 1 each year after the year of registration. The listed report fee is $100, with a $50 late fee. Electronic filing may add the $2 handling charge.
- Meals & Rooms (Rentals) operator license: obtain it before starting the taxable activity. Licenses expire June 30 of each odd-numbered year. DRA says a current license is automatically renewed when the business remains eligible and has no overdue state tax filings or debt.
- Local permits: fees and renewal dates vary by city, town, activity, and project. Get the current fee schedule from the office that issues the permit.
Entity types do not all follow the same report rule. Check the Secretary of State business FAQs and your QuickStart record. Do not rely on an old postcard, private renewal notice, or last year’s fee.
New Hampshire tax accounts and tax licenses
No general sales tax does not mean no tax setup
New Hampshire has no general sales tax on goods purchased in the state. The Department of Revenue Administration also says it does not issue general resale certificates, tax exemption certificates, or tax-exempt numbers. Its resale and exempt certificate page can help when a supplier asks for a New Hampshire resale number that the state does not issue.
This is different from states that require a normal seller’s permit. Our seller’s permit versus business license guide explains why the terms are not interchangeable.
Business Profits Tax and Business Enterprise Tax
For taxable periods beginning on or after January 1, 2025, the state lists a Business Profits Tax filing threshold of more than $109,000 in gross business income. It lists a Business Enterprise Tax filing threshold of more than $298,000 in gross receipts or more than $298,000 in enterprise value tax base.
These are tax filing thresholds, not license thresholds. Check the DRA business taxes page and ask a qualified tax professional about your filing duty.
Meals, rooms, and motor vehicle rentals
Restaurants, some grocery and bakery sales, lodging, room rentals, and motor vehicle rentals may need a Meals & Rooms (Rentals) operator license. The current tax rate is 8.5%. Operators generally collect the tax from the customer and file and pay by the 15th day of the following month.
Use the DRA tax licenses and permits page to identify the correct license and the Granite Tax Connect portal to register accounts, file returns, make payments, and view notices.
What your business may need based on how it operates
| Operating model | Common checks | First practical step |
|---|---|---|
| Home-based service | Trade name, entity filing, local zoning or home occupation approval, client visits, signs, parking, employees, professional license. | Ask the town or city planning office whether your exact activity is allowed at the address. Read the home occupation permit guide. |
| Online product seller | Entity or trade name, local home-use rules, product safety, storage, other-state sales tax duties, platform rules. | Confirm New Hampshire tax treatment, then check where customers are located. A marketplace collecting tax does not always settle every seller duty. |
| Restaurant, bakery, food truck, or home food business | Food license, plan review, inspection, local health or self-inspecting community rules, Meals & Rooms license, fire, zoning, mobile vending, commissary rules. | Contact food protection and the municipality before buying equipment or signing a lease. |
| Storefront, office, salon, or studio | Zoning, change of use, building permits, fire review, certificate of occupancy, signs, accessibility, professional or facility license. | Ask the building or code office to confirm the proposed use in writing. |
| Mobile or job-site business | State professional or contractor rules, vehicle rules, local vendor or peddler permits, permits in each city, insurance, job-site permits. | List every city or town where you will work and check each one. |
| Short-term rental or lodging | Meals & Rooms license, local zoning, rental limits, building and fire safety, parking, septic or occupancy limits. | Check both DRA and the municipality before advertising the property. |
| Business with employees | EIN, NHES registration, quarterly wage reports, new-hire reporting, payroll withholding, workers’ compensation, workplace notices. | Set up employer accounts and insurance before the first worker starts. |
Food, professional, liquor, and environmental licenses
Food businesses
New Hampshire Food Protection says a business that manufactures, processes, stores, or distributes food generally needs a food license, subject to state and local rules. A new food license application takes about 30 days to process, so apply early.
Start with the Food Protection food establishment page. Ask whether you need state licensing, local licensing, plan review, an inspection, a homestead food license, or more than one approval.
Licensed professions
The New Hampshire Office of Professional Licensure and Certification supports more than 50 boards, commissions, and councils. A license may apply to the person, the business, or both. Check the OPLC professional licensing page for your board, application, education, exam, supervision, renewal, and firm-license rules.
Alcohol and tobacco
Alcohol sales and service require approval through the New Hampshire Liquor Commission. Local signatures, premises review, business documents, training, and other steps may be part of the application. Use the commission’s licensing center for applications, renewals, forms, and contact information.
Tobacco businesses may have more than one state requirement. DRA says certain tobacco wholesalers and manufacturers need both a DRA Tobacco Tax Certificate and a Liquor Commission tobacco license. Confirm the exact rule for retail, wholesale, manufacturing, or distribution before selling.
Environmental permits
Wetlands work, wastewater, air emissions, hazardous waste, underground tanks, solid waste, and some development projects may require environmental review. The NHDES business resources page offers permit information and pre-application help. Ask for a pre-application meeting when a project may touch several programs.
If you hire employees in New Hampshire
- Get an EIN. Use the IRS directly. Do not pay a private site for a free EIN application.
- Register with New Hampshire Employment Security. NHES says a business providing employment in New Hampshire must file an Employer Status Report within 30 days.
- File quarterly reports. Employers must file tax and wage reports for each calendar quarter while providing employment.
- Report new hires. New Hampshire employers must report new hires within 20 days.
- Get workers’ compensation coverage. The Department of Labor says coverage must be in place before hiring an employee. Its FAQ states that employers with any full- or part-time employees generally must cover them, including family members, subject to legal exceptions.
Use the NHES employer registration page, the NHES business compliance page, and the Department of Labor’s workers’ compensation employer information.
City, town, and county rules in New Hampshire
Local requirements can change from one municipality to the next. Check the address before you buy equipment, order a sign, remodel, or sign a long lease.
Manchester
Manchester’s City Clerk licenses many listed activities, including food service, some retail, peddlers, secondhand dealers, lodging, tattoo and body piercing, taxis, towing, entertainment, and events. Fees depend on the activity. The city’s business license page lists 603-624-6348 for questions.
For a city-focused walkthrough, see the Manchester business license guide.
Nashua
Nashua uses activity-based permits rather than one simple license for every business. Its permit page covers building and land use, signs, electrical, mechanical, plumbing, demolition, events, and other work. Planning, fire, environmental health, and the City Clerk may handle different parts.
See the Nashua business license guide for local starting points.
Concord
Concord’s online permit portal includes building, zoning, health and licensing, fire inspections, engineering, and planning applications. Check the current city fee schedule before paying.
Portsmouth
Portsmouth states that it does not require a general city business license. That does not remove zoning, inspection, building, sign, vendor, food, or other permit duties. Start with the city’s business license notice and follow the links to the office that handles your activity.
Practical rule: If the municipality says “we do not require a business license,” ask a second question: “What zoning, building, fire, health, sign, vendor, home occupation, or certificate of occupancy approvals apply to this address and activity?”
Common mistakes to avoid
- Assuming an LLC is permission to operate. It is a state entity filing, not local zoning or industry approval.
- Waiting until after signing a lease. A location may need a use change, expensive building work, parking changes, septic approval, or a public hearing.
- Applying for a seller’s permit that New Hampshire does not issue. The state has no general sales tax, but other state and out-of-state tax duties can still apply.
- Missing the trade name renewal. Trade names must be renewed every five years.
- Ignoring city or town rules because the business is online or home-based. Storage, customer visits, signs, employees, food, noise, and vehicles can trigger local review.
- Opening a food or lodging business before tax and health approvals are ready. Plan review, inspection, and a Meals & Rooms license can take time.
- Using a private filing service as the final authority. Only the government office can confirm the current rule, fee, form, and deadline.
What to ask the city, town, or state agency
Phone or email script
“I plan to operate a [describe the exact business] at [address]. It will be [home-based, storefront, mobile, online, or job-site based]. Customers [will or will not] visit. I will [sell food, products, alcohol, or services] and may hire [number] workers. Which licenses, zoning approvals, permits, inspections, tax accounts, and renewals apply before I open? Please send the official application and current fee schedule.”
Write down the employee’s name, office, date, and answer. Save emails, application receipts, inspection reports, license numbers, and renewal dates in one folder.
Official New Hampshire agency directory
| Need | Agency | Useful contact |
|---|---|---|
| Entity, trade name, annual report | Secretary of State Corporation Division | Use NH QuickStart; annual report help: 603-271-3246 |
| State taxes and tax licenses | Department of Revenue Administration | 603-230-5000; Taxpayer Services: 603-230-5920 |
| Unemployment employer account | New Hampshire Employment Security | 603-271-7700 |
| Workers’ compensation and labor rules | New Hampshire Department of Labor | 603-271-3176 |
| Professional licenses | Office of Professional Licensure and Certification | 603-271-2152 |
| Food licensing | DHHS Food Protection | 603-271-4589 |
| Liquor and tobacco licensing | Liquor Commission, Division of Enforcement and Licensing | 603-271-3523 |
| Environmental permits | Department of Environmental Services | 603-271-3503 |
Phone numbers, office hours, portals, and forms can change. Confirm them on the official agency page before filing or mailing documents.
Review note
This guide was reviewed against current New Hampshire state and municipal sources and preserves useful parts of the prior BLG article.
Next review: November 1, 2026, or sooner if New Hampshire changes a filing fee, portal, tax threshold, license rule, or agency page.
Frequently asked questions
Does New Hampshire have a statewide general business license?
No. New Hampshire does not use one general state license for every business. You may need an entity filing, trade name, tax account, industry license, and city or town approval.
How much does it cost to form a New Hampshire LLC?
The current state filing fee for a New Hampshire LLC certificate of formation is $100. Electronic filings also have a $2 state handling charge. Confirm the fee on the Secretary of State’s LLC forms and fees page before filing.
What is a DBA called in New Hampshire?
New Hampshire commonly calls a DBA a trade name. The current registration fee is $50, and the trade name must be renewed every five years to stay active.
Does New Hampshire require a seller’s permit?
New Hampshire has no general sales tax, so it does not issue the usual state retail seller’s permit. A business may still need other tax accounts or tax operator licenses, and an online seller may have tax duties in other states.
Do I need a local permit after registering an LLC?
Possibly. An LLC filing does not approve zoning, building work, signs, food service, fire safety, a home occupation, or a certificate of occupancy. Check the city or town where the business will operate.
Can I run a business from home in New Hampshire?
Many home businesses are possible, but local zoning rules may limit customer visits, employees, signs, parking, storage, noise, vehicles, or food production. Ask the city or town about home occupation rules for the exact address.
Who licenses food businesses in New Hampshire?
New Hampshire DHHS Food Protection licenses many food businesses. Some self-inspecting communities handle local food review. Food businesses should check both the state and the municipality before opening.
What must I do before hiring an employee?
Get an EIN if needed, file the New Hampshire Employer Status Report within 30 days of providing employment, set up quarterly wage reporting, report new hires within 20 days, and obtain required workers’ compensation coverage before the employee starts.
Disclaimer
This guide is for general information only. It is not legal, tax, accounting, insurance, employment, zoning, health, safety, or professional advice. Requirements depend on the business activity, ownership, location, workers, products, and government rules in effect when you apply. Fees, forms, thresholds, deadlines, phone numbers, and portals can change. Confirm important details with the official agency or a qualified professional before you pay, sign a lease, hire, open, or make a regulated sale.