Georgia is a popular state for new businesses, with Atlanta’s large market, relatively low formation costs and a simple online filing system. A Georgia LLC can be formed online in a day or two, and the yearly upkeep is one short registration. Here’s how to do it.
What a Georgia LLC costs
Table of Contents
| Item | Cost | When |
|---|---|---|
| Articles of Organization | About $110 in total | At formation |
| Name reservation (optional) | Small fee | Before filing, if you want to hold a name |
| Annual registration | About $60 in total | January 1 to April 1, from the year after formation |
| Late annual registration penalty | $25 | If filed after April 1 |
| Local business license (occupation tax certificate) | Varies by city or county | Yearly |
Georgia’s filing totals include a base filing fee plus a small additional charge; the state shows the exact amount when you file. Georgia doesn’t charge LLCs an annual franchise tax.
Step 1: Choose your LLC name
Your name must include "Limited Liability Company", "Limited Company", "LLC", "L.L.C.", "LC" or "L.C." and be distinguishable from other businesses registered in Georgia. Search the Corporations Division’s business search. You can optionally reserve a name before filing.
Check federal trademarks, domains and social handles too, using our business name checklist. If you’ll operate under a different name, register a trade name with the clerk of superior court in the county where you do business.
Step 2: Appoint a registered agent
Georgia requires a registered agent with a physical street address in Georgia, available during normal business hours to receive legal documents. You can serve yourself, name another adult or use a registered agent company. A commercial agent keeps your home address off public records.
Step 3: File Articles of Organization online
File Articles of Organization with the Georgia Secretary of State’s Corporations Division through its online filing system, and pay the fee. You’ll provide:
- The LLC’s name.
- The principal office mailing address.
- The registered agent’s name and Georgia address.
- The organizer’s name and address.
Online filings are generally processed quickly; paper filings take longer. Once approved, download your filed Articles and certificate.
Step 4: Create an operating agreement
Georgia doesn’t require you to file an operating agreement, but you should have one. It records who owns the LLC, how decisions are made, how profits are shared and what happens if someone leaves. It’s essential for multi-member LLCs, and banks or lenders may ask for it.
Step 5: Get an EIN and open a bank account
Apply for a free EIN from the IRS website, then open a business bank account with your Articles and EIN. Keeping business and personal money apart protects your liability shield. See choosing a business bank account.
Step 6: Register for taxes
Register through the Georgia Tax Center, the Department of Revenue’s online system:
- Sales and use tax, if you sell taxable goods or services.
- Withholding tax, if you’ll have employees.
If you hire, also register with the Georgia Department of Labor for state unemployment insurance.
Step 7: Get local and professional licenses
- Occupation tax certificate. Most Georgia cities and counties require businesses to obtain a local business license, often called an occupation tax certificate, and renew it yearly. In Atlanta, this is handled by the city’s business license office.
- Zoning approval for home-based or commercial locations may be required before a local license is issued.
- Professional and trade licenses. Many occupations, including contractors, cosmetologists and many health and real estate professions, are licensed through the Georgia Secretary of State’s Professional Licensing Boards Division or other state agencies.
Step 8: File your annual registration by April 1
Every Georgia LLC must file an annual registration with the Secretary of State between January 1 and April 1, starting the year after it was formed. It confirms your addresses, agent and principal officer or manager information, and costs about $60 in total.
File late and Georgia adds a $25 penalty. If you don’t file at all, the state can administratively dissolve your LLC. Some owners pay for up to three years of annual registrations at once to reduce the risk of forgetting.
How a Georgia LLC is taxed
By default, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership. Profits pass through to the owners, who pay federal income tax, self-employment tax and Georgia’s flat-rate personal income tax on their share. Georgia has been gradually lowering that rate in recent years.
An LLC that elects S corporation or C corporation tax treatment follows those rules instead. Ask a Georgia tax professional whether an election makes sense once profits are steady.
Example: state costs for your first two years
For a simple single-member Georgia LLC filing online and acting as its own registered agent, state costs look roughly like this:
| Year 1 | Year 2 | |
|---|---|---|
| Articles of Organization | About $110 | — |
| Annual registration | — | About $60 |
| State total | About $110 | About $60 |
Add your local occupation tax certificate, any professional license, and optional costs such as a registered agent service. Use our startup cost calculator to add these to your other launch costs.
Is an LLC right for your Georgia business?
Many Georgia owners start as sole proprietors, which requires no state filing but offers no separation between personal and business liabilities. An LLC creates that separation for a modest yearly cost and looks more established to customers, landlords and lenders. It doesn’t protect you from your own professional mistakes or from debts you personally guarantee, so carry the right insurance as well.
If you plan to raise money from investors, a corporation may suit you better. Our guide to starting a business compares the structures.
Your Georgia LLC compliance calendar
| Deadline | Filing | Paid to |
|---|---|---|
| January 1 to April 1 each year | Annual registration (about $60) | Secretary of State |
| Yearly, often early in the year | Local occupation tax certificate renewal | City or county |
| Monthly, quarterly or yearly | Sales and use tax returns | Department of Revenue |
| As assigned | Withholding returns, if you have employees | Department of Revenue |
| Quarterly | Unemployment insurance reports, if you have employees | Department of Labor |
| April 15 (generally) | Personal returns reporting LLC income | IRS and Department of Revenue |
Common types of Georgia businesses and extra approvals
Contractors. Residential and general contractors, and many specialty trades, need licenses from the state construction industry licensing board, administered through the Secretary of State. Some local governments also register contractors before issuing permits.
Food businesses. Restaurants and food trucks need permits from the county environmental health office, while some home-based food producers can operate under Georgia’s cottage food rules through the Department of Agriculture. See our cottage food business guide.
Childcare. Child care programs are licensed by the state’s early care and learning agency. Read our home daycare guide before you begin.
Short-term rentals. Many Georgia cities, including Atlanta, require short-term rental permits and collect local hotel-motel taxes.
Mistakes to avoid
- Missing the April 1 annual registration.
- Skipping the local occupation tax certificate, which most cities and counties require.
- Forgetting the trade name registration if you use a name different from your LLC’s legal name.
- Using a PO box for your registered agent.
- Mixing personal and business accounts.
Frequently asked questions
How long does it take to form a Georgia LLC? Online filings are typically processed within a few business days; expedited service is available for a fee.
When is my first annual registration due? Between January 1 and April 1 of the year after your LLC is formed.
Can I file several years of annual registration at once? Georgia allows LLCs to file and pay for up to three years at a time, which some owners use to avoid missed deadlines.
Is my information public? Yes. Your LLC’s name, principal office address, registered agent and the information in your annual registration are searchable on the Secretary of State’s website.
Do Georgia LLCs pay franchise tax? No. Georgia charges an annual registration fee, not a franchise tax on LLCs.
I live in another state. Can I form in Georgia? Yes, but if you’ll do business in your home state, you’ll generally need to register there too. Most owners form where they actually operate.
Next steps
Read the Start a Business A–Z guide, estimate your costs with the startup cost calculator, and learn how to get your first 10 customers.
This guide is general information, not legal or tax advice. Fees and rules change; check the Georgia Secretary of State and Department of Revenue before you file.
Sources
- Zenind, Georgia LLC cost in 2026
- LLC University, LLC annual fees by state (2026)
- Georgia Secretary of State, Corporations Division
Last reviewed October 18, 2026. Startup costs are estimates; check local prices, licensing and tax rules before you commit money.
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