How to Dissolve an LLC in New Hampshire (2026)

To dissolve an LLC in New Hampshire, file a Certificate of Cancellation (Form LLC-7) with the New Hampshire Secretary of State, for a $35 fee. No tax clearance is required. New Hampshire's tax landscape is what's distinctive here: the state has no general sales tax and no personal income tax, so there's no sales-tax permit to cancel the way there is in most states. But New Hampshire does levy the Business Profits Tax (BPT) and Business Enterprise Tax (BET) above certain thresholds, and a larger or profitable LLC may need to file final returns for those.

Here's the full process and the New Hampshire-specific specifics.

New Hampshire LLC dissolution at a glance

Step 1: Vote to dissolve and document it

Check your operating agreement for the dissolution procedure and hold the required member vote, then record it. The documented decision is the basis for the Certificate of Cancellation, which asks for the LLC's name and the reason(s) for cancellation.

Step 2: Wind up the business and settle debts

Wind up the LLC's affairs: under RSA 304-C, pay creditors first, then make reasonable provision for contingent claims, and only afterward distribute remaining funds to members. Reversing that order exposes distributions to later creditor challenges.

Step 3: Handle final taxes (the New Hampshire way)

Here's where New Hampshire differs from most states. There's no general sales tax and no personal (wage) income tax in New Hampshire, so there's no sales-tax permit or income-tax withholding account to close, steps that exist almost everywhere else. What New Hampshire does have are two business-level taxes administered by the Department of Revenue Administration: the Business Profits Tax (BPT), on business income above a gross-receipts threshold, and the Business Enterprise Tax (BET), on an enterprise base of wages, interest, and dividends above a threshold. A small LLC below the thresholds may owe neither; a larger or profitable one should file final BPT and/or BET returns. No tax-clearance certificate is required to file the cancellation.

Step 4: File the Certificate of Cancellation (Form LLC-7)

File Form LLC-7, the Certificate of Cancellation, with the Secretary of State's Corporation Division, $35. New Hampshire requires a dated, signed original, so mail it (to 107 North Main Street, Concord) or deliver it in person. Mailed filings take about 5–8 business days; walk-ins are processed in 3–5. Once processed, the LLC's existence ends, and the name becomes available to others immediately.

Step 5: Close accounts, licenses, and registrations

Finish by canceling local business licenses and permits, closing business bank accounts, canceling the EIN with the IRS if appropriate, and withdrawing any out-of-state registrations.

The New Hampshire wrinkle: an unusual tax landscape

New Hampshire's defining feature is its tax structure, which changes what "closing your tax accounts" even means. Because New Hampshire has no general sales tax and no personal income tax, two of the most common dissolution tax steps, canceling a sales-tax permit and closing a withholding account, simply don't apply to most New Hampshire LLCs. That makes the tax side simpler in one way.

But it's different, not absent. New Hampshire funds itself partly through the Business Profits Tax and the Business Enterprise Tax, both levied at the entity level above certain thresholds. So instead of a sales-tax permit, the thing to close out is your BPT/BET filing obligation with the Department of Revenue Administration, file final returns if your LLC was above the thresholds. A very small LLC may have owed neither and have little to do; a profitable one needs to handle its final BPT/BET returns. The other points: the $100 annual report (due April 1) is on the higher side, and missing it for two consecutive years leads to administrative dissolution, which isn't a clean exit, the trap in can you just walk away from an LLC. Filing the $35 Certificate of Cancellation is the clean close.

Frequently asked questions

Do I need to cancel a sales-tax permit when dissolving a New Hampshire LLC?

No, New Hampshire has no general sales tax, so there's no sales-tax permit to cancel (and no personal income tax, so no wage-withholding account either). This makes part of the tax side simpler than in most states. What you may need to address instead are the Business Profits Tax and Business Enterprise Tax: if your LLC was above the thresholds, file final BPT/BET returns with the Department of Revenue Administration.

How much does it cost to dissolve a New Hampshire LLC?

The Certificate of Cancellation (Form LLC-7) costs $35, filed by mail or in person with the Secretary of State. There's no tax-clearance fee. The cost to avoid is the $100 annual report (plus a $50 late penalty): it keeps accruing if you let the LLC lapse, and two consecutive missed years lead to administrative dissolution, so dissolving promptly at $35 is the cheaper path.

Do I need tax clearance to dissolve a New Hampshire LLC?

No. New Hampshire doesn't require a tax-clearance certificate to file the Certificate of Cancellation. You should still file any final Business Profits Tax or Business Enterprise Tax returns that apply (if your LLC was above the thresholds) with the Department of Revenue Administration, but there's no clearance certificate gating the Secretary of State filing.

This page covers the New Hampshire specifics; for the general framework, see our complete guide to how to dissolve an LLC, and for nearby states, Maine and Massachusetts. New Hampshire's official filing is at the New Hampshire Secretary of State, and business taxes through the Department of Revenue Administration.