Learn the steps to form an LLC in Georgia – from choosing your name to filing your Articles of Organization. $1 + $110 state fee. Start today.
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Filing fee: $110 online or by mail (Articles of Organization; includes a $10 service charge)
Processing time: About 7 business days for online filings; around 15 business days by mail
State agency: Georgia Secretary of State, Corporations Division
Annual registration due: April 1 every year ($60); the filing window opens January 1 and a $25 late fee applies after the deadline. No initial report is required.
State tax rate: Flat 4.99% income tax on pass-through income (2026) and a 4% statewide sales tax plus local rates; Georgia has no franchise tax on LLCs
Start your U.S. business journey today. Form your company with confidence and let Brio handle the paperwork.
Forming an LLC in Georgia takes 5 steps: choose and check your business name, appoint a Registered Agent with a physical Georgia address, file Articles of Organization online or by mail, draft an operating agreement, and get an Employer Identification Number (EIN) from the IRS. The state filing fee is $110, whether you file online or by mail.
Georgia charges no franchise tax on LLCs and taxes pass-through income at a flat 4.99% (2026) — down from 5.19% just a year earlier. An LLC gives you personal liability protection and pass-through taxation without the administrative overhead of a corporation — a combination that works well for most Georgia entrepreneurs.
Georgia also keeps ongoing paperwork light: one $60 Annual Registration a year, filed online in minutes, and no franchise or net worth tax on the LLC itself. There’s no statewide business license either — depending on where you operate, you may just need an occupational tax certificate from your city or county.
Unlike some states, Georgia doesn’t require you to reserve your name before filing — you simply claim it when you file your Articles of Organization. If you’re not ready to file yet, you can optionally reserve a name online through the Secretary of State’s eCorp portal. The fee is $25, and the reservation holds your name for 30 days.
Your LLC name must be distinguishable from other registered businesses in Georgia, must include a designator like “Limited Liability Company,” “LLC,” or “L.L.C.,” and can’t exceed 80 characters, including spaces. Check the Secretary of State’s business name database before you file to avoid a rejection.
Every Georgia LLC must have a registered agent — a person or entity designated to receive legal notices and government documents on behalf of the business. The agent must have a physical street address in Georgia (a P.O. box doesn’t count) and be available during regular business hours.
You can serve as your own registered agent if you have a physical Georgia address and can be there during business hours. Many business owners use a professional registered agent service instead — it keeps your personal address off public records and ensures someone is always available to receive documents.
The Articles of Organization is the document that legally creates your Georgia LLC. You file it with the Georgia Secretary of State’s Corporations Division. Filing online through the eCorp portal is the fastest option — $110 ($100 filing fee plus a $10 service charge), processed in about 7 business days. You can also mail a paper form, which costs the same $110 but takes around 15 business days.
The Articles must include your LLC’s name with its designator; the filing also asks for your registered agent’s name and Georgia street address, your principal office address, the organizer’s information, and an email address for the approval notice. The state filing fee is $110, online or on paper.
Georgia doesn’t require you to file an operating agreement with the state, but you should have one. It’s the internal document that defines how your LLC is managed — who owns what, how profits are distributed, and how decisions get made. Without one, Georgia’s default LLC statutes fill in the gaps, which may not reflect what you actually want.
Your operating agreement should specify whether the LLC is member-managed or manager-managed. In a member-managed LLC, all owners share day-to-day authority. In a manager-managed LLC, a designated manager handles operations while other members retain economic rights. A written agreement is the version that holds up when disputes arise.
An Employer Identification Number (EIN) is a 9-digit federal tax ID issued by the IRS. Your Georgia LLC needs one to open a business bank account, hire employees, and file federal taxes. Applying online at irs.gov is free and issues your EIN immediately after you complete the application.
To use the IRS online application, the responsible party must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and the business must have its principal place of business in the United States. The IRS does not charge a fee for issuing an EIN.
Georgia LLCs file one report with the Secretary of State: the Annual Registration, due between January 1 and April 1 every year. It costs $60 ($50 registration fee plus a $10 service charge), filed online through eCorp or by mail, and you can prepay for up to 3 years at once. Your first one is due the calendar year after your LLC is approved.
Missing the April 1 deadline adds a $25 late fee, and continued non-filing can lead the state to administratively dissolve your LLC. There’s no statewide business license and no franchise tax on LLCs, but most cities and counties require a local occupational tax certificate before you start doing business.
The required Georgia state fee is $110 to file the Articles of Organization with the Secretary of State — a $100 filing fee plus a $10 service charge, whether you file online or by mail. Every LLC also files a $60 Annual Registration each year, and reserving your name before filing is optional at $25 online. There’s no additional state fee to get your EIN; the IRS issues EINs for free.
Yes. Georgia allows a single person to form and own an LLC – this is called a single-member LLC. You can complete the Articles of Organization filing online through the Secretary of State’s eCorp portal without an attorney. You’ll still need to appoint a registered agent with a physical Georgia address, but that can be yourself if you qualify.
No. Georgia charges a $110 Articles of Organization fee – that’s a required state fee you can’t avoid. What you can avoid is paying extra for formation help. We handle your Georgia LLC filing for $1; you only pay the required state fees.
Yes – Georgia calls it the Annual Registration. It’s due between January 1 and April 1 every year, costs $60 filed online, and can be prepaid for up to 3 years at once. A $25 late fee applies after April 1, and an LLC that keeps skipping the filing can be administratively dissolved by the state.
Yes, every Georgia LLC is required to have a registered agent. A registered agent is a person or entity that receives legal notices and official government documents on behalf of your LLC. The agent must have a physical street address in Georgia — not a P.O. box — and be available during regular business hours. You can serve as your own registered agent or use a professional service.
The mistakes that come up most often are missing the April 1 Annual Registration deadline (which triggers a $25 late fee and, eventually, administrative dissolution), using a P.O. box for the registered agent address (not allowed), skipping the occupational tax certificate your city or county requires, and not having a written operating agreement. A lot of business owners also file on paper out of habit — it costs the same as filing online but takes roughly twice as long.
Online filings through the Secretary of State’s eCorp portal are processed in about 7 business days. Paper filings by mail take around 15 business days plus mail time. If you’re in a hurry, Georgia offers expedited processing – 2 business days for an extra $100 or same-day for an extra $250 (submit before noon). If speed matters, file online.
Thinking about another state? Compare Wyoming, Delaware, Texas and Florida — or browse all 50 state guides.
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