Complete guide to permits and licenses required to start a freelance / consulting in Rochester, NH. Fees, renewal cycles, and agency contacts.
Mandatory for all LLCs. Online filing preferred.
Not required if using exact LLC name. Publish in newspaper within 10 days of filing.
NH has no broad sales tax on services; applies only if selling goods. Freelance/consulting typically exempt unless selling products.
No state-level professional license required for general freelance/consulting services (e.g., business, marketing, IT consulting). Check OPLC for profession-specific boards.
New Hampshire does not impose a general sales tax. Consulting services are nontaxable. Registration is only needed for the limited taxable categories listed on the DRA website.
Even though NH has no personal income tax, an LLC that elects corporate tax treatment must file BPT. The return is Form BPT‑100.
BET is filed together with BPT on the same return (Form BPT‑100).
Employers must obtain a NH withholding account number and file Form WH‑100 quarterly.
Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.
Not legally required by New Hampshire law. However, if the freelance consulting business sells physical products (e.g., books, software on physical media), product liability exposure exists. While no state mandate exists, such coverage is strongly recommended. Federal product liability laws (e.g., Consumer Product Safety Act) may impose liability but do not mandate insurance.
Employers must file the Quarterly UI Report (Form UI‑100) and remit tax on the first $12,500 of each employee’s wages.
Other NH cities (e.g., Nashua, Concord) have similar license taxes with varying rates and due dates. Check the specific municipality’s website.
Nashua’s Business License Tax is a privilege tax on the right to conduct business within the city.
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Pure freelance consulting exempt.
Consulting businesses with minimal traffic typically exempt.
Required for all employers with one or more employees in New Hampshire. Sole proprietors with no employees are exempt. Coverage must be obtained through private insurers or the state fund. Minimum coverage includes medical, rehabilitation, and wage replacement benefits as defined in NH RSA 452-A.
General liability insurance is not legally required by the State of New Hampshire for freelance/consulting businesses. However, it is strongly recommended for protection against third-party bodily injury or property damage claims. Some clients or landlords may require proof of coverage as a contractual condition.
Not legally required in New Hampshire for freelance consultants. However, it is strongly recommended, especially for consultants providing advice or services where errors could lead to client financial loss. No state agency mandates this coverage.
Only required if the business serves or sells alcohol. Most freelance consulting businesses do not engage in this activity. If hosting events where alcohol is served, a liquor license and liquor liability insurance may be required. Mandated by NH Liquor Commission for license holders under RSA 262-A.
Certain consulting professions (e.g., engineering, architecture, financial advising) may require professional liability insurance or bonding as a condition of licensure. For example, licensed professional engineers may be subject to specific insurance rules. Most general freelance consultants (e.g., management, IT, marketing) are not regulated and thus not subject to these mandates. Check OPLC or relevant board for specific requirements.
Not required by New Hampshire state law, but increasingly required by clients — especially in healthcare, finance, and government contracting. Covers data breach response, legal fees, notification costs, and third-party claims. Often required alongside professional liability. Policies may be standalone or bundled.
All LLCs must obtain an EIN from the IRS regardless of employee status, as LLCs are considered separate entities. Single-member LLCs without employees may use the owner’s SSN, but obtaining an EIN is strongly advised for liability and banking purposes.
A New Hampshire LLC with no employees and structured as a single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. Profits pass through to owners’ personal tax returns.
Freelance consultants operating as LLCs with no employees are not subject to OSHA inspection or recordkeeping requirements. If employees are hired, the business must comply with OSHA’s General Duty Clause and provide a safe workplace.
ADA Title III requires businesses open to the public to be accessible. For freelance consultants, this may include website accessibility (WCAG 2.1 standards) and physical access if clients visit a home office. No requirement if services are remote and no public visits occur.
Freelance consulting services do not typically involve activities subject to EPA regulation (e.g., manufacturing, waste disposal). Most consultants are exempt unless their services involve environmental consulting under federal contracts requiring compliance.
All businesses must ensure advertising is truthful, not misleading, and substantiated. Consultants must disclose material connections (e.g., affiliate links) and avoid false claims about services or results. Applies to websites, social media, and promotional content.
Form I-9 must be completed for every employee hired in the U.S. after November 6, 1986. Not required for genuine independent contractors. Applies regardless of citizenship status.
Freelance consultants without employees are not subject to FLSA requirements. If employees are hired, the LLC must comply with federal minimum wage ($7.25/hr), overtime (1.5x after 40 hrs), and recordkeeping rules.
FMLA requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave annually. Most freelance consulting LLCs in New Hampshire do not meet the 50-employee threshold and are exempt.
Freelance consultants in general business, IT, or marketing do not require federal licenses. Exceptions include consultants in healthcare (FDA), aviation (FAA), financial services (SEC), or telecom (FCC) who may need specific credentials. Most freelance consultants are not subject to these.
Effective January 1, 2024, all LLCs must file a Beneficial Ownership Information (BOI) report with FinCEN. This is a federal requirement regardless of business activity or revenue. Exemptions are narrow and generally do not apply to consulting LLCs.
New Hampshire does not require surety bonds for general freelance or consulting businesses. However, certain licensed professions (e.g., contractors, real estate agents, collection agencies) may require license or contractor bonds. Freelance consultants not in regulated fields are not subject to bonding mandates. Verify with the NH Secretary of State or licensing board if applicable.
New Hampshire requires liability insurance for all motor vehicles operated on public roads (RSA 260:41). If a business owns or regularly uses a vehicle for consulting activities (e.g., client visits), commercial auto insurance is required. Personal policies may not cover business use. Minimum coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (NH RSA 260:48).
Filing can be completed online via the Secretary of State portal. No additional state business license is required for a consulting LLC.
LLCs taxed as partnerships must file Form BPT‑100. If the LLC elects corporate tax treatment, file corporate return instead.
BET is calculated on taxable enterprise value; required for all LLCs regardless of profit.
Required if the LLC expects to owe $1,000 or more in BPT/BET for the year.
If the LLC has no employees, this requirement does not apply.
NH does not have a state income tax for individuals, but employers must withhold for federal taxes and may need to file NH withholding for certain local taxes.
Many NH towns do not require a general business license; verify with the specific city/town clerk.
A general consulting LLC does not need a professional license unless offering services that are statutorily regulated.
Not required for unlicensed consulting activities.
Required posters include Minimum Wage, Workers' Compensation, Unemployment Insurance, and OSHA safety.
Include copies of all BPT/BET returns, supporting schedules, payroll records, and any local license documentation.
Electronic filing via FIRE system is required if filing 250 or more forms.
If no payroll taxes are due, filing is not required.
All dates are calendar dates; if a deadline falls on a weekend or legal holiday, the due date is the next business day.
As a freelancer, you’ll likely need to pay both federal income tax and self-employment tax (Social Security and Medicare) to the IRS; self-employment tax can be substantial, potentially reaching $168600.00 depending on your income. You will also need to file Federal Income Tax Filing for LLC and potentially Federal Income Tax Filing (Form 1065 or Schedule C).
While not mandated by New Hampshire state law, professional liability (Errors & Omissions) insurance is strongly recommended for consultants to protect against claims of negligence or errors in your work, with costs ranging from $500.00 to $1200.00.
The New Hampshire LLC Annual Report is a yearly filing with the New Hampshire Secretary of State – Corporations Division, and it’s due annually to maintain your LLC’s good standing. The fee for this report is $100.00.
The Federal Trade Commission (FTC) requires consultants to ensure their advertising and marketing materials are truthful and not deceptive; this includes proper disclosure of endorsements and testimonials. Failure to comply can result in penalties and varies in cost.
Product liability insurance is required and can range from $500.00 to $3000.00, depending on the nature of your consulting services and potential product-related risks. It's designed to protect your business from claims related to defects or harm caused by your work.
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