How much is a business license in Atlanta?

For 2026 the City of Atlanta charges a $191 registration fee, a $50 flat tax, a tax on gross receipts set by your NAICS tax class, and $25 per employee after the first. A small class 5 business with $150,000 of receipts and no other employees would pay about $504. Use the city's estimating page for your class.

Do I need a business license for a home-based business in Georgia?

Usually yes. Cities and counties apply occupation tax to home-based businesses too, and many also require a home occupation approval from zoning. Gwinnett County, for example, asks home-based applicants for a Georgia ID matching the home address and a signed home-based business disclosure. Check your city or county's rules before you start trading.

When do Georgia business licenses expire?

Most local occupation tax certificates run on the calendar year and expire December 31. Renewals are commonly due early in the new year: Atlanta and Gwinnett both set February 15 as the renewal deadline, with late fees after that. Savannah's business tax is due by January 31. Check your own jurisdiction's dates.

Is the Georgia annual registration the same as a business license?

No. The annual registration is a separate filing with the Secretary of State that keeps an LLC or corporation active. It costs $60 online and is due between January 1 and April 1, with a $25 late penalty. You still need the local occupation tax certificate.

Do I need a sales tax number in Georgia?

If you sell taxable goods, or certain taxable services, to Georgia customers you need a sales and use tax registration, which you get online through the Georgia Tax Center (GTC). You then collect the state's 4% plus local tax, which brings the combined rate to between 6% and 9% in most of the state.

Business registration & legal

Georgia Business License in 2026: Occupation Tax Certificates, State Licenses and Annual Filings

Georgia has no statewide business license. See 2026 occupation tax certificates in Atlanta, Gwinnett and Savannah, sales tax setup in GTC and the annual SOS filing.

Edited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources

Updated October 2026 Verified against official sources 8 October 2026 16 min read

Georgia business license — MSMETOOLS guide cover

Contents (11)

1. Does Georgia require a business license?
2. How local occupation tax certificates work
3. Atlanta business license (occupational tax certificate)
4. Fulton County and Gwinnett County
5. Savannah business tax certificate
6. State professional and occupational licenses
7. Sales tax registration in the Georgia Tax Center
8. Annual registration with the Secretary of State
9. Step-by-step: getting licensed in Georgia
10. Common mistakes and how to fix them
11. What to do next

If you search for a Georgia business license you will not find a single state form, because Georgia does not issue one. What most owners need is a local occupation tax certificate from their city or county, and depending on the business, a state professional license, a sales tax registration and a yearly filing with the Secretary of State. This guide sorts out which of those apply to you, shows real 2026 numbers for Atlanta and Gwinnett County, explains how Fulton County and Savannah differ, and gives a checklist you can work through in a week. Figures were checked with each government in October 2026.

Quick answer

Georgia has no general statewide business license. Your city (or county, if you are in an unincorporated area) issues an occupation tax certificate, which is what people mean by a Georgia business license. Add a state license if your trade is regulated, a sales tax registration in the Georgia Tax Center if you sell taxable goods, and the Secretary of State's annual registration if you are an LLC or corporation.

Atlanta 2026: $191 fee + $50 flat tax + a gross-receipts tax + $25 per extra employee
Unincorporated Gwinnett: $80 flat fee + $0.65–$1.30 per $1,000 of gross revenue
Sales tax: 4% state rate plus local, registered online in GTC
LLCs and corporations: annual registration $60, due January 1 to April 1
Most local certificates expire December 31 and renew by mid-February

Does Georgia require a business license?

Not at the state level. Georgia leaves general business licensing to its cities and counties, which levy an occupation tax under Title 48, Chapter 13 of the Official Code of Georgia. Paying that tax gets you an occupation tax certificate. Atlanta calls it a business occupational tax certificate, Savannah calls it a business tax certificate, and Gwinnett County calls it a business license. They are all the same idea: permission to operate from a location inside that jurisdiction, renewed each year.

The local government that taxes you depends on where your business is located. If your office, shop or home base is inside city limits, you deal with the city. If it is in an unincorporated part of a county, you deal with the county. You do not normally need both for the same location, though a business with offices in two cities needs a certificate from each.

The state comes in through three other doors. Licensing boards regulate specific occupations such as contractors, cosmetologists and nurses. The Department of Revenue registers you to collect sales tax. And the Secretary of State keeps LLCs and corporations on the books through a yearly annual registration. Our national guide on how to get a business license explains how these layers work across the US; this page covers how they work in Georgia.

Which Georgia licenses apply to you

Step 1

Where is the business located?

Step 2

City or county occupation tax certificate

almost everyone

Step 3

State licensing board?

regulated trades

Step 4

Sales tax registration (GTC)

if you sell taxable goods

Step 5

SOS annual registration

LLCs and corporations

How local occupation tax certificates work

Georgia law gives local governments a fixed menu for calculating occupation tax. They can base it on gross receipts, number of employees, a profitability ratio for the business type, or a combination, and they usually add a flat administrative or registration fee. That is why two cities can charge very different amounts for the same business.

There is a special rule for licensed professionals. Under O.C.G.A. §48-13-9(c), lawyers, doctors, accountants, engineers and the other listed professions can elect to pay either the gross-receipts tax or a flat fee per licensed practitioner. Augusta, for example, sets that flat fee at $330 per practitioner. If you are a sole practitioner with high receipts, the flat option is often cheaper; ask your city which classes it uses.

Before most cities issue a certificate, they check zoning. You will be asked for a certificate of occupancy for a commercial space, or a home occupation approval for a home-based business, along with a citizenship or lawful-presence affidavit and a copy of a secure ID, which Georgia law requires for any public benefit, including a business license. Employers above a size threshold must also submit an E-Verify affidavit; Gwinnett applies it to private employers with more than 10 employees.

Atlanta business license (occupational tax certificate)

Inside the City of Atlanta, the Office of Revenue issues the business occupational tax certificate through its ATLBIZ online portal. The tax is based on three things: your prior-year gross receipts, your number of employees, and your tax class, which follows from your NAICS code. A new business estimates its first-year receipts, and the figure is reconciled at renewal.

Atlanta raised its rates for 2026. The annual registration fee went from $75 for tax years through 2025 to $191 starting with the 2026 tax year, and the per-$1,000 rate for each tax class went up as well. Tax class 5, which the city uses in its example, rose from $1.40 to $1.88 per $1,000. Every certificate also carries a $50 flat tax, and each employee after the first adds $25.

Item (City of Atlanta, 2026 tax year)	Amount
Annual registration fee	$191 (was $75 through 2025)
Flat tax	$50
Gross receipts tax	Rate per $1,000 set by tax class (class 5: $1.88 per $1,000) on receipts above the first $10,000
Employee tax	$25 per employee; first employee exempt
Late renewal (not submitted by February 15)	$500 penalty
Late payment (after April 1)	1.5% interest a month; extra 10% penalty if still unpaid by mid-year

Worked example: a small Atlanta business

The city's own example uses a class 5 business with $1,000,000 of receipts and five employees. In 2026 that business pays $191 plus $50, plus $990 × 1.88 = $1,861.20 on the receipts above $10,000, plus four employees at $25, for a total of $2,202.20. The same business paid $1,611 in 2025.

Scale that down to a one-person class 5 business expecting $150,000 in its first year. Taxable receipts are $140,000, so the receipts tax is 140 × 1.88 = $263.20. Add $191 and $50, with no employee tax because the first employee is exempt, and the bill is about $504.20. Your class may carry a different rate, so look up your NAICS code in the city's 2026 listing before you budget.

Atlanta certificates run from January 1 to December 31. Renewal season opens January 2, the renewal must be submitted by February 15, and payment is due by April 1. Atlanta also requires separate regulatory permits for some activities, such as alcohol, vending and certain public-facing trades, on top of the occupational tax certificate.

Atlanta City Hall on Trinity Avenue, where the Office of Revenue issues occupational tax certificates — Atlanta's Office of Revenue at 55 Trinity Avenue handles occupational tax certificates, though most applications now go through the ATLBIZ portal.· Image: Warren LeMay (CC0 1.0)

Fulton County and Gwinnett County

County governments only license businesses outside city limits, and in metro Atlanta that area keeps shrinking as new cities incorporate.

Fulton County

Almost all of Fulton County now lies inside a city such as Atlanta, Sandy Springs, Alpharetta, Johns Creek, Roswell or South Fulton, and those cities license their own businesses. Fulton County's Business Occupational Tax Division issues certificates only for businesses in the Fulton Industrial District, the area inside taxing district 70, according to the county's customer service guidance. Those certificates run on the calendar year and must be renewed by March 31. If your address is anywhere else in Fulton, contact your city. Confirm your district with the county before applying, because the boundaries matter here.

Gwinnett County

Gwinnett County's Licensing and Revenue Office issues business licenses for businesses in unincorporated Gwinnett. If you are inside Lawrenceville, Duluth, Snellville, Peachtree Corners or another Gwinnett city, apply to that city instead. New applications go through the county's online business tax portal.

The county uses six tax classes with rates from $0.65–$1.30 per $1,000 of gross revenue, plus a non-refundable, non-prorated $80 flat fee. A home-based consultant expecting $150,000 in revenue would therefore pay between $97.50 and $195 in tax depending on class, plus the $80 fee, for roughly $178 to $275 in total. Renewals are due February 15. After that a $25 late fee applies, a 10% penalty is added if payment arrives after March 31, and interest runs at 1.5% a month.

Home-based applicants need a Georgia driver's license or ID that matches the business address and a signed home-based business disclosure acknowledging the limits on running a business in a residential area. Commercial applicants need a certificate of occupancy in the business's name, or a tenant name change permit if no construction was involved.

Savannah business tax certificate

In Savannah, the city requires a business tax certificate rather than a business license, under Article Y of its revenue ordinance. The certificate shows the business tax has been paid for the calendar year, or for the rest of the year if you are new, and it expires December 31. The tax for each year is due by January 31.

Savannah adds a step before the tax application: every business must first file a Business Location Approval application with the city's Development Services, which confirms that the use is allowed in that zoning district and that the building meets fire and building codes. Only then does the Revenue Department process the business tax certificate. The amount depends on your business type and gross receipts, so ask the Revenue Department for the current schedule before you sign a lease. A business in unincorporated Chatham County applies to the county rather than the city.

Four Georgia jurisdictions compared (2026)

Jurisdiction	Who issues it	How it's calculated	Renewal
City of Atlanta	Office of Revenue (ATLBIZ portal)	$191 fee + $50 + receipts by tax class + $25/employee	Submit by Feb 15; pay by Apr 1
Unincorporated Gwinnett	Licensing and Revenue Office	$80 + $0.65–$1.30 per $1,000	Feb 15
Fulton County	Business Occupational Tax Division	Only Fulton Industrial District; other areas use their city	Mar 31
City of Savannah	Revenue Department	By business type and gross receipts; zoning approval first	Tax due Jan 31

City of Atlanta

Who issues it: Office of Revenue (ATLBIZ portal)
How it's calculated: $191 fee + $50 + receipts by tax class + $25/employee
Renewal: Submit by Feb 15; pay by Apr 1

Unincorporated Gwinnett

Who issues it: Licensing and Revenue Office
How it's calculated: $80 + $0.65–$1.30 per $1,000
Renewal: Feb 15

Fulton County

Who issues it: Business Occupational Tax Division
How it's calculated: Only Fulton Industrial District; other areas use their city
Renewal: Mar 31

City of Savannah

Who issues it: Revenue Department
How it's calculated: By business type and gross receipts; zoning approval first
Renewal: Tax due Jan 31

State professional and occupational licenses

If your work is regulated, you also need a state license before the city will finish your certificate; Gwinnett, for one, asks for any required state license with the application. Most occupational licenses are issued by boards under the Secretary of State's Professional Licensing Boards Division. They include residential and commercial general contractors, electrical, plumbing, conditioned air and low-voltage contractors, cosmetology and barbers, massage therapy, nursing, engineers and land surveyors, architects, and used motor vehicle dealers.

Since late 2025, those boards run on a new online system called GOALS, the Georgia Online Application and Licensing System, which replaced a much older paper-based process. In May 2026 the Secretary of State reported 43 professional licensing boards on the system. New applicants create a GOALS account; existing license holders must verify their account before renewing. Some professions and endorsement requests still need paper forms, and applicants have reported delays, so apply early.

Other regulated activities sit with other agencies. Food service permits come from your county health department, retail food establishments and some agricultural businesses from the Georgia Department of Agriculture, and alcohol licenses need both a local license and state approval through the Department of Revenue. Insurance agents are licensed by the Office of Insurance and Safety Fire Commissioner, and child care programs by the Department of Early Care and Learning.

Sales tax registration in the Georgia Tax Center

Anyone selling taxable goods in Georgia needs a sales and use tax registration from the Department of Revenue, which you apply for online through the Georgia Tax Center (GTC). The registration gives you a sales tax number, and you then file returns and pay through GTC on the schedule the department assigns. Contractors must register for a sales and use tax number as well.

The state rate is 4%, and counties and cities add local option, special purpose and transportation taxes. Under the rate chart effective October 1, 2026, the combined rate is 8.9% in the City of Atlanta, 6% in Gwinnett County, 7.75% in Fulton County outside Atlanta and a few other cities, and 7% in Chatham County, which includes Savannah. Rates change quarterly, so check the current chart each January, April, July and October.

Try it — Atlanta sales tax on a $250 sale

Purchase AmountState

Local / County Rate

Purchase Amount$250.00

State Tax (4%)$10.00

Local Tax (4.9%)$12.25

Combined Rate8.9%

Total Amount (Including Tax)$272.25

Open the full Sales Tax Calculator (PDF, save, compare)

A Savannah boutique selling a $250 dress charges $17.50 at the 7% Chatham rate; the same sale in Atlanta carries $22.25. The rate follows where the customer takes delivery, so a shop that ships across the state needs to charge the destination rate.

Annual registration with the Secretary of State

If your business is an LLC, corporation or limited partnership, the Secretary of State expects an annual registration every year. It is separate from the local certificate and is what keeps the entity active. The filing period is January 1 to April 1, and the online fee is $60: a $50 statutory fee plus a $10 service charge under the fee schedule effective September 6, 2025. File late and you pay a $25 penalty. You can renew for up to three years at a time online, and online filings are processed immediately.

An entity that keeps missing the annual registration can be administratively dissolved. Bringing it back costs $260 plus the missed registrations. If you are forming a new Georgia LLC, the articles of organization cost $110, and an LLC or corporation formed in another state needs a certificate of authority at $235 before doing business in Georgia. See our LLC registration guide for the formation steps.

Sole proprietors and partnerships trading under a name other than their own do not file with the Secretary of State. Instead, Georgia requires a trade name registration with the clerk of superior court in the county where the business is mainly carried on, followed by a notice in the county's legal newspaper once a week for two weeks. Fees vary by county: in Gwinnett the clerk charges $172 to file and the legal organ charges $40 to publish, so budget a little over $200. Our DBA guide compares this with other states.

Shops along Broughton Street at Abercorn Street in downtown Savannah, Georgia — Every storefront on Broughton Street needs a Savannah business tax certificate, a zoning-based Business Location Approval and, for retailers, a Georgia sales tax number.· Image: Ken Lund (CC BY-SA 2.0)

Step-by-step: getting licensed in Georgia

Work in this order, because each step feeds the next. The entity and EIN come first since the city wants the legal name and tax ID; zoning comes before the certificate; and the sales tax number should be in place before your first sale.

Your Georgia business license checklist

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Common mistakes and how to fix them

The most common mistake is applying to the wrong government. A Peachtree Corners address is not unincorporated Gwinnett, and a Sandy Springs address is not Atlanta. Check the city limits with the county tax assessor's map before you apply; if you applied to the wrong one, ask for a refund of any tax (the flat fees are usually non-refundable) and start again with the right office.

The second is underestimating first-year receipts to lower the tax. Atlanta and most other cities reconcile at renewal and bill the difference, sometimes with interest. Estimate honestly and keep the workings. The third is missing renewals because the certificate and the annual registration fall in the same quarter. Atlanta's $500 penalty for a late renewal submission costs more than the tax for many small firms.

Fourth, skipping zoning for a home business. A neighbour's complaint can trigger an inspection, and operating without home occupation approval can mean the certificate is revoked. Fifth, treating the occupation tax certificate as a state license; a contractor with a city certificate but no state license is still unlicensed.

Official Georgia links

What to do next

Start by confirming which city or county your address falls in, then line up zoning and any state license before you apply for the occupation tax certificate. If you are still at the planning stage, our how to start a business guide lays out the full sequence, and small business grants covers funding that can offset first-year costs. Add the license, sales tax setup and annual registration to your budget with the startup cost calculator.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Georgia has no general statewide business license. Instead, the city where your business is located, or the county if it is in an unincorporated area, requires an occupation tax certificate, often called a business license. Some trades and professions also need a state license from a licensing board, and most sellers of goods need a sales tax registration with the Department of Revenue.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 8 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1.Estimating Your Business Tax — City of Atlanta, Office of Revenue · accessed 8 October 2026
2.Office of Revenue — deadlines — City of Atlanta, Office of Revenue · accessed 8 October 2026
3.Business License (unincorporated Gwinnett) — Gwinnett County Licensing and Revenue · accessed 8 October 2026
4.Corporations Division Filing Fees (effective September 6, 2025) — Georgia Secretary of State · accessed 8 October 2026
5.Corporations Division — Georgia Secretary of State · accessed 8 October 2026
6.Filing Fees and Expedited Processing — Georgia Secretary of State · accessed 8 October 2026
7.Georgia's Licensed Professionals Face Less Red Tape (news release, May 2026) — Georgia Secretary of State · accessed 8 October 2026
8.Sales and Use Tax Rate Chart, effective October 1, 2026 — Georgia Department of Revenue · accessed 8 October 2026
9.Sales & Use Tax — Georgia Department of Revenue · accessed 8 October 2026
10.Professional Classifications (occupation tax) — Augusta, Georgia · accessed 8 October 2026
11.Trade Name — Gwinnett County Clerk of Superior Court · accessed 8 October 2026
12.Business Tax (City of Savannah) — City of Savannah · accessed 8 October 2026

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