State guide · New Hampshire
Starting a Medical Practice in New Hampshire
What physicians need to know about New Hampshire's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Association or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
None on earned income (interest/dividends tax phasing out)
Min. franchise tax
Verify — Business Profits Tax and Business Enterprise Tax apply
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
New Hampshire physicians may form a Professional Association under RSA Chapter 294-A or a Professional LLC under Chapter 304-D. All shareholders or members must be licensed NH physicians.
Filing is with the New Hampshire Secretary of State.
- •Form a Professional Association or Professional LLC
- •All shareholders/members must be licensed New Hampshire physicians
- •File Articles of Association or Certificate of Formation with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
New Hampshire recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
New Hampshire has no tax on earned income. The Interest and Dividends Tax was repealed effective 2025. Business Profits Tax (BPT) and Business Enterprise Tax (BET) apply to most businesses.
- •No personal income tax on earned income
- •Interest and Dividends Tax repealed effective 2025
- •Business Profits Tax (BPT): 7.5% on profits above $103K threshold (Verify)
- •Business Enterprise Tax (BET): 0.55% on enterprise value tax base
- •No statewide sales tax
New Hampshire Board of Medicine
New Hampshire does not require entity registration with the Board of Medicine for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active NH medical license
Employment Law Considerations
New Hampshire is generally employer-friendly. At-will employment, no state-mandated paid sick leave (voluntary Granite State Paid Family Leave Plan), and non-competes generally enforceable.
- •Granite State Paid Family Leave: voluntary, employer-funded
- •No state-mandated paid sick leave
- •Non-competes enforceable if reasonable; physician notice requirements apply (RSA 275:70)
- •NH minimum wage at federal $7.25/hour
Official resources
Bookmark these official agency portals for New Hampshire entity formation, tax registration, and medical board information.
Looking for New Hampshire licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for New Hampshire.
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