Form a Partnership in New Hampshire

Everything you need to know about forming a Partnership in New Hampshire. Filing fees, requirements, timeline, and step-by-step guidance.

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$100
Filing Fee
5-7 business days
Processing Time
Required
Registered Agent

How to File

1

Choose Your Partnership Type

Decide between a General Partnership (GP), Limited Partnership (LP), or Limited Liability Partnership (LLP). GPs require no state filing but offer no liability protection, while LPs and LLPs must register with the NH Secretary of State.

1-2 hours

2

Select and Verify a Partnership Name

Choose a unique business name and search the NH Secretary of State's database to confirm it is not already in use. LPs must include 'Limited Partnership' or 'LP' in the name; LLPs must include 'Limited Liability Partnership' or 'LLP'.

30 minutes

3

Designate a Registered Agent

Appoint a registered agent with a physical street address in New Hampshire who is available during normal business hours to receive legal and official documents on behalf of the partnership.

30 minutes

4

Draft a Partnership Agreement

Create a written partnership agreement outlining each partner's roles, capital contributions, profit and loss sharing, decision-making authority, and procedures for dissolving the partnership. Although not legally required, this document is strongly recommended.

2-5 hours

What's Next After Filing

Once your Partnership is officially formed, you'll want to complete these important steps:

  • File Formation Documents with the StateSubmit the Certificate of Limited Partnership (for LPs) or the Application for Registration as a Limited Liability Partnership (for LLPs) to the NH Secretary of State along with the $100 filing fee. General Partnerships may instead file a Trade Name application if operating under a DBA.
  • Obtain an EIN and Open a Business Bank AccountApply for a Federal Employer Identification Number (EIN) through the IRS at no cost, then use it to open a dedicated business bank account to keep partnership finances separate from personal funds.
  • Register for State Taxes and Obtain LicensesRegister with the NH Department of Revenue Administration for applicable taxes such as the Business Profits Tax (BPT) and Business Enterprise Tax (BET), and obtain any required local or industry-specific business licenses or permits.

Advantages

  • Simple and inexpensive to form, especially for General Partnerships which require no state registration fees
  • Pass-through taxation means partnership income is taxed only at the individual partner level, avoiding double taxation
  • Flexible management structure with no required formalities such as board meetings or corporate resolutions
  • New Hampshire has no personal income tax, making distributions to partners particularly tax-advantaged for residents

Considerations

  • General partners face unlimited personal liability for business debts and legal judgments, putting personal assets at risk
  • Partnerships dissolve or require restructuring upon the death, withdrawal, or bankruptcy of a general partner unless the agreement states otherwise
  • Raising capital is more difficult than with a corporation since partnerships cannot issue stock or bring in investors as easily

Annual Obligations

Annual Report Fee:$100
Report Due:April 1
New Hampshire does not have a state income tax or franchise tax, but partnerships with gross receipts over $92,000 are subject to the Business Enterprise Tax (BET) at 0.55% and the Business Profits Tax (BPT) at 7.5% on taxable income above $92,000. Limited Partnerships and LLPs must file an annual report with the NH Secretary of State by April 1 each year with a $100 fee. General Partnerships are not required to file annual reports with the state.
Last verified: July 2026Source

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Other Business Types in New Hampshire

Form a Partnership in New Hampshire | Filing Guide 2025 | OpenChamber