Georgia LLC Requirements

Updated for 2026 · Official Secretary of State Website

Georgia is a major business hub in the Southeast, home to 18 Fortune 500 headquarters in the Atlanta metro area. The state offers moderate LLC formation costs with a $100 filing fee and $50 annual registration. Georgia's diverse economy spans technology, logistics, film production, and agriculture, making it a versatile home for new LLCs.

Filing Fee

$100

One-time state fee

Annual Fee

$50

Per year

Processing

7 business days (standard), 2 days ($100 expedite), same day ($250 expedite)

Online filing

Deadline

April 1

Annual report due

Note: $100 online, $110 by mail.

Average Cost

Georgia's $100 filing fee matches the national average, and the $50 annual registration ($60 with online service charge) is near the median for ongoing costs.

Notable Facts About Georgia LLCs

Georgia is home to 18 Fortune 500 company headquarters, mostly in metro Atlanta
Expedited processing is available for $100 (2-day) or $250 (same-day)
The state's film industry tax credits have made Georgia the top US filming location
Georgia's annual registration has a $25 late fee — much lower than many other states

Tax Information for Georgia LLCs

Georgia has a progressive individual income tax with rates from 1% to 5.49% (decreasing to a flat rate by 2029). LLCs taxed as pass-through entities pay tax at individual rates. There is no separate franchise tax for LLCs. Georgia has a 4% state sales tax plus local additions.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Georgia naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Georgia.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Georgia who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Georgia Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Georgia requires periodic reports due by April 1. The filing fee is $50. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $50

Deadline: April 1

Annual Registration due between January 1 and April 1 each year. $25 late fee after April 1.

Called 'Annual Registration'. $50 filing fee + $10 service charge = $60 total when filed online.

Need a Registered Agent in Georgia?

Every Georgia LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

How much does it cost to form an LLC in Georgia?

The state filing fee to form an LLC in Georgia is $100 for the Articles of Organization. $100 online, $110 by mail. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Georgia?

Georgia charges $50 for its periodic reporting requirement, due April 1. Called 'Annual Registration'. $50 filing fee + $10 service charge = $60 total when filed online. Georgia's $100 filing fee matches the national average, and the $50 annual registration ($60 with online service charge) is near the median for ongoing costs.

How long does it take to form an LLC in Georgia?

Online filing in Georgia typically takes 7 business days (standard), 2 days ($100 expedite), same day ($250 expedite). You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Georgia?

Yes, Georgia requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Georgia LLC pay?

Does Georgia require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Georgia. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Georgia's default LLC laws.