Form Your New Hampshire S Corporation
Incorporate in the Granite State and elect S-corp status to unlock pass-through taxation and payroll-tax savings — with no sales tax and easy Boston-market access
Filed in New Hampshire
The Granite State · NH
- State filing fee$100
- Processing time1-3 business days online ($102 with $2 e-fee); ~1-3 weeks mail
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$100/year — due Due April 1st annually
- State tax rate7.5% BPT + 0.55% BET
- Expedited optionSame day (in-person) (+$25)
Form your New Hampshire S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your New Hampshire S-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the New Hampshire Secretary of State.
Registered agent
Required in New Hampshire — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in New Hampshire
New Hampshire's 'Live Free or Die' climate pairs no personal income tax on wages and no sales tax with proximity to Boston, making it attractive for S corporation owner-employees who draw a salary plus distributions. Note that S-corp profits still flow through to New Hampshire's 7.5% Business Profits Tax and 0.55% Business Enterprise Tax at the entity level, so the federal pass-through benefit is the primary draw.
Pass-through taxation avoids federal corporate-level double tax
Self-employment tax savings on distributions beyond a reasonable W-2 salary
No state personal income tax on wages for owner-employees
No state sales tax benefits retail and e-commerce operations
No franchise tax in New Hampshire
Limited liability protection for shareholders' personal assets
Pro-business Granite State climate with easy access to the Boston market
Key features of a New Hampshire S-Corp
- Pass-through taxation with no federal entity-level tax
- Payroll-tax savings on distributions vs. a reasonable salary
- No state personal income tax on wages
- No state sales tax and no franchise tax
- S-corp status is an IRS election layered on a New Hampshire corporation
Major industries in New Hampshire
Form your New Hampshire S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 1-3 business days online ($102 with $2 e-fee); ~1-3 weeks mail.
- 01
Name Your Corporation
Choose a name including 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation, and confirm availability through the New Hampshire Secretary of State business name search.
- 02
Appoint a Registered Agent
New Hampshire requires a registered agent with a physical in-state address to accept legal and state documents on behalf of your corporation.
- 03
File Articles of Incorporation
Submit Articles of Incorporation to the New Hampshire Secretary of State. The state filing fee is $100 ($102 online with the $2 e-fee). Online filings process in 1-3 business days; mail takes about 1-3 weeks.
- 04
Obtain an EIN and Hold the Organizational Meeting
Get a free EIN from the IRS, adopt bylaws, issue one class of stock, and appoint directors and officers to complete the corporation's setup.
- 05
Elect S Corporation Status (Form 2553)
File IRS Form 2553 to elect S-corp tax treatment. Submit within 75 days of incorporation (or by March 15 to apply for the current tax year). All shareholders must sign.
- 06
Set Reasonable Compensation and File Annual Report
Pay owner-employees a reasonable W-2 salary before taking distributions, then file New Hampshire's $100 annual report by April 1st each year.
New Hampshire S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
New Hampshire S-Corp requirements checklist
Everything you need to form and maintain a New Hampshire S-Corp in 2026.
- File Articles of Incorporation with the New Hampshire Secretary of State ($100)
- Appoint a registered agent with a physical New Hampshire address
- File IRS Form 2553 within 75 days of formation (or by March 15) to elect S-corp status
- Limit ownership to 100 shareholders who are US citizens or residents, with one class of stock
- Pay owner-employees a reasonable W-2 salary before taking distributions
- Obtain an EIN from the IRS
- File the annual report by April 1st ($100) and register for Business Profits Tax and Business Enterprise Tax
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- New Hampshire Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $15 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 New Hampshire state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in New Hampshire)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
New Hampshire S-Corp questions, answered
Common questions about forming an S-Corp in New Hampshire. Can't find an answer? Talk to our team.
How do I form an S corporation in New Hampshire?
An S corporation is a tax election, not a separate state entity. You first form a corporation by filing Articles of Incorporation with the New Hampshire Secretary of State ($100), then file IRS Form 2553 to elect S-corp tax status.
How much does it cost to start an S corporation in New Hampshire?
The state filing fee for the Articles of Incorporation is $100 ($102 online with the $2 e-fee). The IRS does not charge a fee for the Form 2553 S-corp election. The New Hampshire annual report fee is $100 per year.
How long does New Hampshire corporation processing take?
Online filings through the New Hampshire Secretary of State are typically processed in 1-3 business days, while mailed filings take about 1-3 weeks. Same-day in-person expediting is also available.
What is the deadline to file Form 2553 for S-corp status?
File IRS Form 2553 within 75 days of incorporating, or by March 15 to have the election apply to the current tax year. All shareholders must consent and sign the form.
Who can own a New Hampshire S corporation?
An S corporation may have no more than 100 shareholders, all of whom must be US citizens or residents, and it may issue only one class of stock. Foreign (non-resident) owners are not eligible, so a standard C corporation or LLC is the alternative.
Does New Hampshire tax S corporations?
Yes. Even with the federal pass-through election, New Hampshire imposes a 7.5% Business Profits Tax on business income and a 0.55% Business Enterprise Tax at the entity level. There is no state sales tax and no franchise tax, and wages are not subject to state personal income tax.
How does an S corporation save on taxes?
Owner-employees pay a reasonable W-2 salary subject to payroll taxes, then take remaining profits as distributions that are not subject to self-employment or payroll tax. Paying an unreasonably low salary to inflate distributions is an IRS audit risk.
Does my New Hampshire S corporation have to file a BOI report?
Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a US state still file a BOI report.
New Hampshire government filing resources
Filing fees for common S-Corp services
Official New Hampshire state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Reserves the name for 120 days.
$5.00 certification charge PLUS $1.00 per page.
$10.00 per document (cash or check payable to State of New Hampshire).
New Hampshire has no general sales and use tax, so there is no seller's permit or resale certificate to obtain.
Learn moreEverything you need to run your New Hampshire S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your New Hampshire S-Corp?
Formation is free — you pay only the $100 New Hampshire state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 1-3 business days online ($102 with $2 e-fee); ~1-3 weeks mail.
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