Key Takeaways
- Cost to form: $100 online ($110 by mail) to file the Articles of Organization (Form CD 030) with the Georgia Secretary of State.
- Ongoing cost: $60/year Annual Registration ($50 + $10 service fee), due January 1–April 1 — a fixed calendar window, not your formation anniversary.
- First registration timing: your first Annual Registration is due the year after you form; you can prepay up to three years at once.
- Miss the deadline: a $25 late penalty, then administrative dissolution — and reinstatement costs $260.
- Taxes: pass-through by default; Georgia’s flat ~5.39% income tax applies to members (scheduled to fall toward 4.99%); no franchise tax; ~7–8% combined sales tax if you sell taxable goods.
- Best first step: search your name on the Secretary of State’s eCorp portal, then file online for the faster, cheaper ($100 vs $110) route.
Georgia is one of the more cost-efficient large states for an LLC: a moderate $100 to form, a low $60 a year to maintain, and no franchise tax, all attached to one of the fastest-growing business economies in the country. The one rule that catches people is the annual deadline — Georgia uses a fixed January-to-April calendar window rather than your formation anniversary. This guide covers the cost, the timeline, the annual registration, the seven filing steps, how a Georgia LLC is taxed, and how Georgia compares to sole proprietorships, Delaware, and Florida.
Everything below is verified against the Georgia Secretary of State’s own fee schedule and Georgia statute, but fees and processing times change. This is educational, not legal or tax advice — confirm current figures with the Secretary of State before you file, and talk to a CPA or attorney about your specific situation. It’s part of our broader guide to LLC vs S-corp vs sole proprietorship.
Table of Contents
- 1 How do you start an LLC in Georgia?
- 2 How much does it cost to start an LLC in Georgia?
- 3 How long does it take to form an LLC in Georgia?
- 4 What are the annual requirements for a Georgia LLC?
- 5 How to start an LLC in Georgia in 7 steps
- 5.1 Step 1: Choose a Georgia LLC name
- 5.2 Step 2: Appoint a registered agent
- 5.3 Step 3: File the Articles of Organization (Form CD 030) + Transmittal Form 231
- 5.4 Step 4: Create an operating agreement
- 5.5 Step 5: Get an EIN from the IRS
- 5.6 Step 6: Register for Georgia state taxes and licenses
- 5.7 Step 7: Open a business bank account and stay compliant
- 6 The January 1 – April 1 Annual Registration window
- 7 How is a Georgia LLC taxed?
- 8 LLC vs sole proprietorship in Georgia
- 9 Georgia LLC vs forming in Delaware, Wyoming, or Nevada
- 10 LLC formation services for Georgia
- 11 Georgia LLC vs Florida LLC: a cost comparison
- 12 Frequently Asked Questions About Starting an LLC in Georgia
How do you start an LLC in Georgia?
Starting an LLC in Georgia means choosing a compliant name, appointing a registered agent with a Georgia street address, filing the Articles of Organization (Form CD 030) plus the Transmittal Form (231) with the Georgia Secretary of State, Corporations Division, and paying the $100 filing fee online ($110 by mail). Most online filings are approved within about a week.
Georgia’s process is refreshingly straightforward, and it’s all handled through the Secretary of State’s eCorp online portal at ecorp.sos.ga.gov. From there, the sequence is: name → registered agent → Articles of Organization → operating agreement → EIN → state tax registration → business bank account. Unlike Arizona, Georgia has no newspaper publication requirement, which removes one common source of cost and confusion. The one thing to internalize early is the annual deadline: once you form, you’ll owe a $60 Annual Registration every year between January 1 and April 1, and that date is the same for every Georgia LLC regardless of when you formed.
How much does it cost to start an LLC in Georgia?
Starting an LLC in Georgia costs $100 to file the Articles of Organization online with the Secretary of State, or $110 if you file by mail. After that, the main recurring cost is the $60 Annual Registration each year. There is no franchise tax and no publication requirement, which keeps Georgia’s total cost of ownership low for a large state.
Here’s the full first-year cost picture, with figures from the Georgia Secretary of State’s fee schedule (effective September 6, 2025):
| Item | Cost | Required? |
|---|---|---|
| Articles of Organization (Form CD 030) | $100 online / $110 mail | Yes |
| Annual Registration (year after formation) | $60 ($50 + $10 service fee) | Yes, annually |
| Registered agent | $0 (yourself) or ~$100–$300/yr (service) | Agent required; service optional |
| EIN from the IRS | $0 | Effectively yes |
| Operating agreement | $0 (DIY) | No (strongly recommended) |
| Name reservation (optional, 30 days) | $35 ($25 + $10 service fee) | Optional |
| Publication | $0 — none | N/A (Georgia has none) |
If you need speed, Georgia offers three expedite tiers on top of the filing fee: two-business-day for +$100, same-business-day (submitted before noon) for +$250, and one-hour for +$1,000. Other common fees: changing your registered agent costs $30 ($20 + $10 service fee), and registering an out-of-state LLC as a foreign LLC in Georgia costs about $225. Verify all current fees on the Secretary of State’s schedule before filing, since Georgia added the $10 service charge to most filings in its September 2025 update and older guides may still show pre-update figures.
How long does it take to form an LLC in Georgia?
Georgia LLC processing times vary, but online filings through eCorp are typically approved in about 5 to 7 business days, while mail filings take roughly 12 to 15 business days. If you need it faster, the paid expedite tiers cut that to two business days, the same business day, or even one hour, depending on how much you’re willing to pay.
Because the queue fluctuates — the Secretary of State specifically warns of longer turnarounds in late December through January and at the end of each quarter — treat any published timeline (including this one) as indicative. Two practical takeaways: file online, not by mail, since it’s both cheaper ($100 vs $110) and faster, and if you have a hard deadline like a bank appointment or a closing, pay for expedited service rather than gambling on the standard queue. Note that Georgia’s annual deadline is a fixed calendar date (April 1), so a slow formation queue doesn’t shorten your first filing window — that clock doesn’t start until the following calendar year.
What are the annual requirements for a Georgia LLC?
Every Georgia LLC must file an Annual Registration with the Secretary of State each year, for a total of $60 ($50 base fee plus a $10 service charge), due between January 1 and April 1. This is Georgia’s version of an annual report, and it keeps your LLC’s name, registered agent, and address current with the state. The first one is due the calendar year after you form.
The mechanics matter. Under O.C.G.A. §14-11-1103, the obligation is annual and the window is fixed for every LLC — it is not tied to your formation anniversary, which trips up owners who expect an anniversary-based deadline. You can file (and pay) for up to three years in advance if your information is stable, which some owners do to avoid missing a year. Miss the April 1 deadline and Georgia charges a $25 late penalty; keep ignoring it and the state issues a notice of intent and then administratively dissolves your LLC, at which point you lose liability protection until you reinstate — and reinstatement costs $260. The state sends a courtesy reminder in January, but the responsibility to file is yours regardless, so calendar it. Beyond the Annual Registration, you must keep a registered agent at all times, file state tax returns where applicable, and renew any local business license.
How to start an LLC in Georgia in 7 steps
You can start an LLC in Georgia in seven steps: choose a name, appoint a registered agent, file the Articles of Organization, create an operating agreement, get an EIN, register for state taxes and licenses, and open a business bank account. Here’s each step — what it is, why it matters, how to do it, and the mistake to avoid.
Step 1: Choose a Georgia LLC name
Your LLC name must include “Limited Liability Company,” “LLC,” or “L.L.C.” and be distinguishable from every other entity registered with the Georgia Secretary of State. Search the eCorp business database before you commit to branding, a domain, or signage. You can optionally reserve a name for 30 days for $35 ($25 + $10 service fee) if you’re not ready to file. Restricted words (bank, credit union, insurance, and similar) need special approval. The mistake is printing materials or buying a domain before confirming the name clears — a rejected name means refiling and a fresh trip through the queue.
Step 2: Appoint a registered agent
A registered agent is the person or company that receives legal documents and state notices for your LLC, and Georgia requires one with a physical Georgia street address (no PO boxes) available during business hours. You can be your own agent, or hire a service (~$100–$300/year) to keep your home address off the public record. The mistake most owners regret is listing their home address as their own agent — it becomes public record, so process servers and marketers can find it. If privacy matters, use a commercial agent.
Step 3: File the Articles of Organization (Form CD 030) + Transmittal Form 231
The Articles of Organization is the filing that legally creates your LLC. File Form CD 030 (with the Transmittal Form 231 for mail filings; eCorp handles this automatically online) through the Secretary of State and pay $100 online or $110 by mail. You’ll provide the LLC name, principal office address, registered agent and address, and organizer information. Once approved, Georgia issues a Certificate of Organization. The mistake is filing by mail to “save a step” — it costs $10 more and takes roughly twice as long as filing online through eCorp.
Step 4: Create an operating agreement
An operating agreement is the internal contract that sets ownership percentages, voting rights, profit distributions, management duties, and what happens when a member leaves or the company dissolves. Georgia does not require you to file one with the state, but it is strongly recommended: without it, Georgia’s statutory default rules govern your company, and those defaults may not match what you and your co-owners intended. Even single-member LLCs benefit — it evidences the separation between you and the business that liability protection rests on. See our guide to LLC vs S-corp vs sole proprietorship for how ownership and tax elections interact. The mistake is skipping it because “it’s just me.”
Step 5: Get an EIN from the IRS
An EIN (Employer Identification Number) is your business’s federal tax ID, and it’s free from the IRS online in about ten minutes. You need it to open a business bank account, register with the Georgia Department of Revenue, hire employees, and handle most tax filings — and a multi-member LLC needs one by default. Get your EIN directly from the IRS — never pay a third-party site for what the government gives away for nothing. The mistake is paying a service $50–$100 for a free ten-minute form.
Step 6: Register for Georgia state taxes and licenses
If your LLC sells taxable goods or services, register with the Georgia Department of Revenue through the Georgia Tax Center for a sales-and-use-tax number (free), and for withholding tax if you’ll have employees. Georgia has no statewide general business license, but most cities and counties (Atlanta, Savannah, Columbus, Augusta, Athens) require a local business license or occupational tax certificate, so check with your local government. See our guide to small business taxes. The mistake is collecting sales tax before registering — you need the sales-and-use-tax number first.
Step 7: Open a business bank account and stay compliant
Open a dedicated business bank account as soon as your EIN arrives, and run every dollar of business income and expense through it. This isn’t just bookkeeping hygiene — it’s what preserves your liability protection. Commingling personal and business funds is the most common way owners hand a plaintiff the argument that the LLC is a sham and the “corporate veil” should be pierced. Then calendar your real obligations: the January 1–April 1 Annual Registration ($60), sales-tax returns if applicable, and local license renewal. Consider coverage too — see our guide to business insurance types and costs. The mistake is treating the LLC as a formality while running money through a personal account.
The January 1 – April 1 Annual Registration window
Georgia’s single most important compliance quirk is that its annual filing runs on a fixed calendar window, not your formation anniversary: every Georgia LLC must file its Annual Registration between January 1 and April 1 each year, and the fee is $60 ($50 base plus a $10 service charge). This surprises owners coming from states like Florida, where the report is tied to the month you formed — in Georgia, the deadline is the same date for everyone.
The timing detail that saves you a penalty: your first Annual Registration is due the year after the year you formed. If you form your LLC anytime in 2026 — January 2 or December 31, it doesn’t matter — your first Annual Registration is due between January 1 and April 1, 2027. After that, it recurs every year in the same window. You can file and pay for up to three years at once, which is worth doing if your registered agent and address are stable, because it removes three chances to forget.
Missing the window has real teeth. Georgia charges a $25 late penalty after April 1, and if you continue not to file, the Secretary of State issues a Notice of Nonpayment, then a Notice of Intent to Administratively Dissolve, and dissolves the LLC roughly 60 days later. A dissolved LLC loses its liability shield and its standing to do business, and bringing it back requires a $260 reinstatement. Georgia mails a courtesy reminder each January, but the state is explicit that the reminder is a courtesy and the obligation is yours regardless — so put a recurring February reminder on your own calendar. (Educational, not legal advice — confirm the current fee and deadline with the Georgia Secretary of State.)
How is a Georgia LLC taxed?
A Georgia LLC is a pass-through entity by default: the LLC itself pays no federal income tax, and profits flow to the members’ personal returns (a single-member LLC is a “disregarded entity”; a multi-member LLC is taxed as a partnership). At the state level, that pass-through income is taxed on the member’s Georgia return at the state’s flat individual income tax rate — currently about 5.39%, and scheduled to keep falling toward 4.99% under Georgia’s phased tax-cut plan. Georgia has no LLC franchise tax.
Three more things shape a Georgia LLC’s tax picture. First, self-employment tax (15.3%) still applies to active members’ earnings — the LLC structure doesn’t avoid it, which is why owners with consistent profits sometimes elect S-corp taxation to reduce it (worth discussing with a CPA once profit is meaningful). Second, if you sell taxable goods or services, you’ll collect Georgia sales and use tax — 4% at the state level plus local rates, for a combined average of roughly 7–8% depending on the county — and remit it to the Department of Revenue. Third, an LLC can elect C-corporation treatment, in which case Georgia’s corporate income tax applies. For most small LLCs, the default pass-through treatment plus Georgia’s falling flat rate is straightforward and relatively low. See our guide to small business taxes. (Educational, not tax advice — confirm current rates with the Georgia Department of Revenue and the IRS.)
LLC vs sole proprietorship in Georgia
An LLC and a sole proprietorship differ most in one respect that outweighs the rest: an LLC creates a legal separation between you and your business, and a sole proprietorship does not. In Georgia, that protection costs $100 to form and $60 a year to maintain — modest for the asset protection it provides. The table compares them.
| Factor | LLC | Sole proprietorship |
|---|---|---|
| Liability protection | Yes — personal assets separated | No — you are the business |
| Cost to form | $100 ($110 by mail) | $0 |
| Ongoing state cost | $60/year Annual Registration | $0/year |
| Taxes | Pass-through by default; S-corp election available | Pass-through (Schedule C) |
| Paperwork | Articles, agent, annual registration, operating agreement | Minimal |
| Credibility | Higher with banks, clients, vendors | Lower |
The guidance: if your business has any real exposure — you sign contracts, sell a physical product, enter clients’ spaces, hire anyone, or carry debt — the LLC’s liability protection is almost always worth $100 up front and $60 a year. A sole proprietorship makes sense only for a true hobby or a minimal-risk side income you’re testing. For most people actually running a business in Georgia, the LLC is the right call.
Georgia LLC vs forming in Delaware, Wyoming, or Nevada
If you live and do business in Georgia, forming your LLC in Delaware, Wyoming, or Nevada is usually a costly mistake. The reason is the foreign-registration trap: an out-of-state LLC that actually operates in Georgia must register in Georgia as a foreign LLC anyway — about $225 — while still paying the other state’s formation and annual fees and maintaining a registered agent in both states. You end up with two filings, two agents, and two sets of compliance for no real benefit. The table compares them.
| Factor | Georgia | Delaware / Wyoming / Nevada |
|---|---|---|
| Formation fee | $100 | $90–$425 (varies) |
| Annual state cost | $60 Annual Registration | Annual tax/report in each (e.g. DE franchise tax) |
| If you operate in GA | Done — one filing | Must also foreign-register in GA (~$225) + GA agent |
| Total agents needed | One | Two (home state + Georgia) |
| Real benefit for a small GA business | Simplicity, low cost | Little to none |
The Delaware advantage is real, but it’s for venture-backed startups raising institutional money, which expect Delaware’s corporate law and Court of Chancery. It is not for a local contractor, consultant, or e-commerce seller operating from Atlanta or Savannah. Georgia already offers low cost and no franchise tax, so the usual reasons people chase Wyoming or Nevada don’t add up here either. Form where you do business — for a Georgia business, that’s Georgia.
Do you need a registered agent for a Georgia LLC?
Yes. Every Georgia LLC must appoint and continuously maintain a registered agent with a physical Georgia street address (no PO boxes) available during business hours to receive legal documents and state notices. You can serve as your own agent, or hire a commercial service (~$100–$300/year) to keep your home address off the public record. Losing your agent can lead to administrative dissolution, so keep it current.
Can a non-resident form an LLC in Georgia?
Yes. Georgia has no residency or citizenship requirement to form an LLC — out-of-state residents and non-U.S. citizens can both do it. What you must have is a registered agent with a physical Georgia street address. Non-U.S. owners can obtain an EIN without a Social Security number by filing Form SS-4 with the IRS, and should get professional advice on any additional federal reporting obligations.
Is an LLC worth it in Georgia?
Usually yes. Georgia balances a moderate $100 formation fee with a low $60/year Annual Registration and no franchise tax, making it cost-efficient for such a large, fast-growing state. For that, you get liability protection separating your personal assets from business claims, plus credibility with banks and clients. The main obligation to remember is the fixed January 1–April 1 annual deadline, which applies to every Georgia LLC.
LLC formation services for Georgia
There are three honest paths to forming a Georgia LLC, and none of the mentions here are sponsored — this section is purely editorial:
- DIY, directly with the Secretary of State (cheapest — always): file the Articles of Organization yourself through eCorp for the $100 state fee. Nothing is cheaper, and nothing you can buy makes the filing itself any more valid. For most single-member LLCs, this is genuinely a 30-minute task.
- Registered-agent service (~$100–$300/year): worth paying for if you want your home address off the public record, or you don’t have a reliable Georgia street address available during business hours.
- Full formation service: these companies file the same $100 form on your behalf and add their fee on top. They can save time and often bundle a registered agent, but understand you’re paying for convenience, not a better outcome. Read what’s actually included, and watch for auto-renewing charges.
The honest bottom line: filing directly with the state is always the cheapest path, and Georgia’s eCorp portal is built for ordinary people to use. Pay for a registered agent if privacy matters to you. See our broader how to start a business step-by-step guide for what comes after formation.
Georgia LLC vs Florida LLC: a cost comparison
Georgia and Florida are neighboring, business-friendly states that trade off in opposite directions: Georgia is a bit cheaper to maintain ($60/year vs $138.75), but Florida has no state income tax on your pass-through profit while Georgia taxes it at ~5.39%. For a profitable business, the income-tax difference usually dwarfs the filing-fee difference. The table compares them.
| Factor | Georgia | Florida |
|---|---|---|
| Formation fee | $100 ($110 mail) | $125 |
| Annual report/registration | $60, due April 1 | $138.75, due May 1 |
| State income tax on LLC profit | ~5.39% flat (falling toward 4.99%) | None |
| Sales tax | 4% state + local (~7–8% combined) | 6% state + county surtax |
| Franchise tax | None | None |
| 10-year cost of state filings | ~$640 | ~$1,512 |
Over a decade, Georgia’s state filing costs total roughly $640 versus about $1,512 in Florida — but a Florida member pays no state income tax on the profits, which can easily outweigh that difference for any meaningfully profitable business. For a business earning, say, $100,000 of taxable profit a year, Georgia’s ~5.39% costs roughly $5,000+ annually in state income tax that a Florida LLC member wouldn’t pay. The decisive factor for almost everyone, though, is simpler: form in the state where you live and operate. Registering in the “cheaper” state while operating in the other just means foreign-registering and paying both. See our guide to starting an LLC in Florida for that side.
Frequently Asked Questions About Starting an LLC in Georgia
Here are quick, standalone answers to the most common questions about forming a Georgia LLC. All are educational, not legal or tax advice.
How much does an LLC cost in Georgia?
A Georgia LLC costs $100 to file the Articles of Organization online with the Secretary of State, or $110 by mail. After formation, you file a $60 Annual Registration ($50 + $10 service fee) each year between January 1 and April 1. Optional costs include name reservation ($35) and a commercial registered agent (~$100–$300/year). Georgia has no franchise tax and no publication requirement.
Does Georgia require an LLC annual report?
Yes. Georgia requires an Annual Registration — its version of an annual report — costing $60 total ($50 fee + $10 service charge), due each year between January 1 and April 1. The first is due the calendar year after you form, and you can prepay up to three years at once. Missing the April 1 deadline triggers a $25 penalty and, eventually, administrative dissolution.
How long does it take to get an LLC in Georgia?
Georgia LLC processing times vary, but online filings through eCorp are typically approved in about 5 to 7 business days, while mail filings take roughly 12 to 15 business days. If you need it faster, Georgia offers expedited service: two business days for an extra $100, same business day for an extra $250, or one hour for an extra $1,000. Filing online is both cheaper and faster.
Can I be my own registered agent in Georgia?
Yes. You can serve as your own registered agent in Georgia if you have a physical Georgia street address (not a PO box) where you’re available during business hours to accept legal documents. The trade-off is that the address becomes public record. Many owners hire a commercial service (~$100–$300/year) for privacy and to avoid missing important legal or state notices.
Do you need an operating agreement in Georgia?
No, Georgia does not require an operating agreement or require you to file one with the state — but it is strongly recommended. Without one, Georgia’s statutory default rules govern ownership, voting, and distributions, which may not match what you intended. Even single-member LLCs benefit, since the agreement evidences the separation between owner and company that liability protection depends on.



