The Granite State

New Hampshire Legal, Tax
& Document Resources

“Live Free or Die” — New Hampshire state motto

Official New Hampshire resources: tax deadlines, labor laws, business registration, immigration guidance, and free AI contract review — all in plain English.

1M+
Residents
No Income Tax
State Income Tax
$7.25
Min. Wage
Great Seal of the State of New Hampshire
41st
by population
39th
GDP $125.5B
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1,415,342
Population
Census 2025 ↗
$125.5B
State GDP
BEA 2025 ↗
$99,782
Median Income
ACS 2024 ↗
145K
Small Businesses
SBA 2025 ↗
2.6%
Unemployment
BLS Sep 2026 ↗
5.9%
Foreign-Born
ACS 2024 ↗
Income Tax
None
No state income tax
Min. Wage
$7.25
Eff. 2009-07-24
Property Tax
1.93%
Avg effective rate on owner-occupied homes
Sales Tax
No general sales tax
State rate; local rates may add
LLC Fee
$100
Certificate of Formation
Unemployment
2.6%
Seasonally adjusted
Tax Deadline
N/A
No individual state return
Annual Report
$100
LLC annual filing

How New Hampshire compares

Ranked against the other 49 states on the figures we hold. Rates that combine state and local components — sales tax, the minimum wage where it varies by region — are shown on this page but not ranked, because a single number would misstate them.

FigureNHNationallyIn its region
PopulationUS Census Bureau, Vintage 2025 estimates, July 1, 20251,415,34241st highest of 507 of 11
GDP ($bn)Bureau of Economic Analysis, 2025125.539th highest of 507 of 11
Median household incomeUS Census Bureau, ACS 2024 1-year, 2024$99,7826th highest of 504 of 11
Unemployment rateBureau of Labor Statistics, LAUS (seasonally adjusted, preliminary), September 20262.6%tied 3rd lowest of 501 of 11
Foreign-born shareUS Census Bureau, ACS 2024 1-year, 20245.9%35th highest of 509 of 11
Property tax ratechecked Nov 2026; confirm with the New Hampshire legislature1.93%48th lowest of 5010 of 11
Deposit return window (days)checked Nov 2026; confirm with the New Hampshire legislature30tied 15th lowest of 505 of 11
Eviction notice (days)checked Nov 2026; confirm with the New Hampshire legislature30tied 2nd highest of 502 of 11
Final pay deadline (days)checked Nov 2026; confirm with the New Hampshire legislature0tied 1st lowest of the 29 states that set one1 of 7
  • State income tax: no9 of 50 states answer the same way
  • At-will employment: yesthe same in all 50 states — it does not set New Hampshire apart
  • Paid sick leave required: no30 of 50 states answer the same way
  • Paid family leave: no38 of 50 states answer the same way
  • Workers' comp required: yes49 of 50 states answer the same way
  • Rent control permitted: no46 of 50 states answer the same way
  • Annual report required: yes43 of 50 states answer the same way

Statistical figures: US Census Bureau, Vintage 2025 estimates (July 1, 2025) · US Census Bureau, ACS 2024 1-year (2024) · Bureau of Economic Analysis (2025) · Bureau of Labor Statistics, LAUS (seasonally adjusted, preliminary) (September 2026) · SBA Office of Advocacy, 2025 Small Business Profiles (2025). Tax, wage, business and tenancy figures are recorded from state sources and were last checked on 2026-11-05 — confirm anything you are about to act on with the New Hampshire legislature.

How long you have in New Hampshire

The periods that decide whether something is on time. Days are calendar days unless the underlying rule says otherwise.

Return a security deposit within
30 days
Eviction notice before filing
30 days
Final paycheck within
0 days
LLC formation processed in
5–7 days
Annual report due
Annually by April 1
Overtime starts after
40 hrs/week (FLSA)

AI Legal Insights — New Hampshire

AI-generated · Updated July 2026

Powered by Gemma AI
Legal Climate

New Hampshire operates under an at-will employment doctrine, meaning employment can generally be terminated by either party at any time for any lawful reason. The state does not mandate paid sick leave or paid family leave, placing the responsibility for such benefits on individual employer policies.

Business Climate

The business environment is highly competitive due to the absence of state income and sales taxes, which lowers the overall tax burden on corporations and consumers. With a low LLC filing fee of $100 and a robust small business sector of 131,000 entities, the state is attractive for entrepreneurs.

Immigration

The foreign-born population in New Hampshire stands at approximately 8.0% of the total population. This demographic contributes to the state's workforce and economic diversity within the Granite State.

Contract Tips for New Hampshire
  • ›Ensure all employment agreements clearly outline at-will status to avoid ambiguity.
  • ›Include specific clauses regarding local tax compliance given the unique lack of state sales tax.
  • ›Verify all service contracts comply with New Hampshire's specific consumer protection statutes.

AI-generated insights · Verify with a licensed attorney before relying on this information.

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Employment Laws

New Hampshire labor regulations

NH

New Hampshire is an at-will employment state with relatively light labor regulation. The state minimum wage matches the federal $7.25/hr, and there is no paid sick leave mandate; paid family leave is available only through a voluntary state program. New Hampshire has no personal income tax — the Interest & Dividends Tax was repealed for periods after December 31, 2024 — and its unemployment rate is among the lowest in the country (2.6%).

LawNH RuleFederal Floor
Minimum Wage$7.25/hr (state law follows the federal minimum)$7.25/hr
Tipped Minimum Wage45% of the minimum wage ($3.27/hr cash wage); tips must bring pay up to $7.25$2.13/hr cash wage
OvertimeAfter 40 hrs/week at 1.5× rate (follows FLSA)FLSA: after 40 hrs/week
Paid Sick LeaveNone required by state lawNone (federal)
Paid Family LeaveVoluntary program only — state employees are covered, and private employers and individuals can choose to buy coverageFMLA: 12 weeks unpaid
Workers CompMandatory for employers with 1+ employee, including part-time employeesFederal employees: yes
At-Will EmploymentYesDefault nationwide
Final PaycheckWithin 72 hours if fired; by the next regular payday if the employee quitsNo federal deadline
Meal Breaks30-minute meal break after 5 consecutive hours of work, unless the employee can eat while workingNo federal requirement
Notable Exceptions & Protections
  • New Hampshire has no mandatory paid sick leave or paid family leave; employees rely on federal FMLA (unpaid, 12 weeks), employer policies, or the voluntary state paid family leave program.
  • The state Law Against Discrimination prohibits discrimination based on age, sex, race, color, marital status, sexual orientation, gender identity, physical or mental disability, religious creed, and national origin, for employers with 6 or more employees.
  • The state Whistleblowers' Protection Act protects employees who report violations of law from retaliation.
  • New Hampshire has no tax on wages, and the Interest & Dividends Tax was repealed for periods after December 31, 2024, so there is no personal income tax at all.

Sources: U.S. Department of Labor state minimum wage table · state labor agencies (checked Nov 2026)

Landlord-Tenant Laws

New Hampshire rental regulations

NH

New Hampshire landlord-tenant law is relatively landlord-friendly compared with neighboring states. There is no rent control. Security deposits are capped at 1 month's rent or $100, whichever is greater, and must be returned within 30 days. Eviction for non-payment of rent starts with a 7-day notice; many other terminations require 30 days' notice, and all evictions go through the circuit court.

TopicNH Rule
Security DepositCapped at 1 month's rent or $100, whichever is greater; the landlord must give a receipt and keep the deposit separate from personal funds
Deposit ReturnWithin 30 days after the tenancy ends, with an itemized list of any deductions
Deposit InterestLandlords holding a deposit for a year or more must pay interest on it
Rent ControlNo rent control in New Hampshire
Eviction Notice (Non-Payment)7-day eviction notice for non-payment of rent; paying the rent owed plus allowed costs before the notice period ends generally stops the eviction
Eviction Notice (Other Reasons)30-day notice for most other lawful reasons; 7 days for certain serious problems such as substantial damage or behavior threatening health or safety
Eviction ProcessThe landlord files a landlord-tenant writ in circuit court; the tenant has the right to a hearing, and no lockout is allowed without a court order
HabitabilityLandlords must keep rental units fit to live in and comply with health and safety codes; serious code violations can be a defense to eviction for non-payment
Retaliation ProtectionLandlord may not retaliate against a tenant for reporting code violations or habitability issues
Know your rights

Both landlords and tenants have enforceable rights under New Hampshire law. Document all communications and keep copies of your lease agreement. Use AI review to spot risky clauses before signing.

Starting a Business

New Hampshire LLC formation guide

NH

New Hampshire has no personal income tax and no general sales tax, which makes it attractive for owners and workers. LLC formation costs $100, and the annual report is due by April 1 each year with a $100 fee. The main business taxes are the Business Profits Tax (7.5%) and the Business Enterprise Tax; businesses still file BPT/BET returns even though individuals have no income tax return. The state's location near Boston and its educated workforce support technology, healthcare, and manufacturing businesses.

$100
LLC Filing Fee
Free
EIN (IRS)
$100
Annual Report

Step-by-step LLC formation

  1. 1
    Choose a business name — must include "LLC", "L.L.C.", or "Limited Liability Company"; check availability with the New Hampshire Secretary of State
  2. 2
    Designate a registered agent with a physical New Hampshire address (no P.O. boxes)
  3. 3
    File a Certificate of Formation with the Secretary of State online and pay the $100 filing fee
  4. 4
    Get an EIN from the IRS — free at irs.gov
  5. 5
    Register with the NH Department of Revenue Administration — the Business Profits Tax and Business Enterprise Tax apply to businesses above the filing thresholds
  6. 6
    If you have employees, register with New Hampshire Employment Security for unemployment insurance and obtain workers' compensation coverage
  7. 7
    File the annual report with the Secretary of State by April 1 each year — $100 fee
  8. 8
    Open a business bank account using your EIN and formation documents
  9. 9
    Check local business licenses and zoning with your municipality — requirements vary by city and industry
United States Federal

Every LLC also needs a free EIN from the IRS (Form SS-4). Apply online at irs.gov — takes about 15 minutes and is required to open a business bank account.

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Federal Offices

United States government offices in New Hampshire

US GOV
IRSIRS Taxpayer Assistance Centers

Walk-in assistance by appointment only. Call (844) 545-5640 to schedule, or book online at irs.gov.

IRS Manchester NH
803 Canal St, Manchester, NH 03101
USCISUSCIS Field Offices

Immigration appointments via my.uscis.gov or call (800) 375-5283.

USCIS Manchester Field Office
803 Canal St, Manchester, NH 03101

Latest Tax & Business News

Updated daily

Check these official sources for latest New Hampshire tax & business news:

Top New Hampshire Cities

Localized legal, tax & contract help for each city.

5 cities
Manchester
Healthcare · Technology
Nashua
Technology · Defense
Concord
Government · Healthcare
Derry
Technology · Retail
Rochester
Manufacturing · Healthcare

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Common Questions

New Hampshire legal & business FAQ

NH
No. New Hampshire does not tax wages or salaries, and the Interest & Dividends Tax was repealed for taxable periods beginning after December 31, 2024. The last Interest & Dividends return (for 2024) was due April 15, 2025, so individuals no longer file a state income tax return.
New Hampshire's minimum wage is $7.25 per hour, matching the federal minimum, which has been in effect since July 24, 2009. Tipped employees can be paid 45% of that ($3.27) as long as tips bring them up to $7.25.
File a Certificate of Formation with the New Hampshire Secretary of State and pay the $100 filing fee. You need a registered agent with a New Hampshire address and a free EIN from the IRS.
Yes. New Hampshire LLCs file an annual report with the Secretary of State by April 1 each year, starting the year after formation. The fee is $100.
The Business Profits Tax (7.5%) applies to business income, and the Business Enterprise Tax applies to a base of wages, interest, and dividends paid. Both have filing thresholds, so very small businesses may not owe or need to file.
No. New Hampshire has no rent control. Rent increases are governed by the lease and by notice requirements.
For non-payment of rent, landlords give a 7-day eviction notice. For most other reasons, a 30-day notice is required. After the notice period, the landlord files a landlord-tenant writ in circuit court, and tenants have the right to a hearing.
A deposit cannot exceed 1 month's rent or $100, whichever is greater. The landlord must return it within 30 days after the tenancy ends, with an itemized list of any deductions.
No. New Hampshire does not require paid sick leave. Paid family leave is available only through a voluntary state program that private employers and individuals can choose to join. Eligible employees may still take 12 weeks of unpaid leave under the federal FMLA.
New Hampshire has no general sales tax. Meals, room rentals, and car rentals are taxed at 8.5% under the Meals and Rooms Tax.
The IRS Taxpayer Assistance Center for New Hampshire is in Manchester. Call (844) 545-5640 to schedule an appointment.
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