How to Start an LLC in Georgia in 2026: Filing, Annual Registration and First-Year Cost

Georgia makes forming an LLC quick: one online filing with the Secretary of State's Corporations Division, a $110 payment and, usually, approval within days. The part people forget comes later. Every Georgia LLC must file an annual registration between January 1 and April 1 each year, and a missed one leads to a late penalty and, eventually, administrative dissolution. Add a city or county occupation tax certificate and, if you sell goods, a sales tax account, and you have the full picture. This guide takes a first-time founder through each step, explains where the money goes and ends with a worked first-year budget. Fees and rules were checked against the Corporations Division's fee schedule and the Official Code of Georgia in October 2026.

Quick answer

To start an LLC in Georgia, file articles of organization with the Secretary of State's Corporations Division and pay $110 ($100 fee plus a $10 service charge). From the next year, file the annual registration between January 1 and April 1 for $60. Then get your city or county occupation tax certificate.

• The name must include LLC, L.L.C., LC, L.C., limited liability company or limited company

• You need a registered agent at a Georgia street address

• No newspaper publication for LLCs (that rule is for corporations)

• Late annual registration: $25 penalty; 60 days unpaid can start dissolution

• Optional: $35 name reservation, expedite from $120

What a Georgia LLC is and who should form one

A Georgia LLC is formed under the Georgia Limited Liability Company Act, Chapter 11 of Title 14 of the Official Code of Georgia Annotated (O.C.G.A.). The company is a legal person separate from its members, so its debts and lawsuits are its own. Members and managers are not personally liable just because they own or run the LLC. That protection depends on behaving like a separate business: its own bank account, contracts signed in its name and records of what you put in and take out.

For federal tax purposes, a one-owner LLC is a disregarded entity and a multi-owner LLC is a partnership, unless you elect corporate tax treatment. Georgia follows that choice, so most owners report LLC profit on their personal Georgia returns. Georgia has been cutting its flat individual income tax rate each year, so check the Department of Revenue's current rate when you budget.

An LLC suits contractors, cleaning and landscaping businesses, salons, online sellers, consultants, food trucks and property owners across Georgia. You don't need to live in Georgia or be a US citizen to be a member, but you need someone in Georgia to serve as registered agent. If your business really operates in another state, forming in Georgia does not avoid that state's rules: you would need to register there too. Form where you work.

Georgia LLC at a glance (2026)

$110

Articles of organization

$100 + $10 service charge

$60

Annual registration

due January 1 to April 1

$25

Late penalty

after April 1

$260

Reinstatement

within five years of dissolution

Step 1: choose a name the Corporations Division will accept

Section 14-11-207 requires the name to contain "limited liability company" or "limited company", or one of the abbreviations "LLC", "L.L.C.", "LC" or "L.C." You may shorten "limited" to "ltd." and "company" to "co." The name can't be longer than 80 characters, counting spaces and punctuation.

The name also has to be distinguishable on the Secretary of State's records from other corporations, LLCs, limited partnerships and reserved names. The check is made against the records, not against what customers might confuse, so changing only the ending or adding "the" usually fails. Search the Corporations Division's business search before you file and try a few variations.

If you need to hold a name while you sign a lease or line up partners, reserve it for $35. Most founders skip the reservation and file the articles straight away, which claims the name at the same time. The statute is clear that an approved entity name does not give you commercial rights to it, so if you plan to build a brand, run a federal trademark search as well. To trade under a different name from the LLC's legal one, Georgia handles trade names through the clerk of superior court in the county where you do business; our DBA guide explains the general rules.

Step 2: appoint a registered agent

Section 14-11-209 requires every Georgia LLC to keep, continuously, a registered office in Georgia and a registered agent whose business office is at that address. The agent receives lawsuits and official notices for the company.

Who can serve:

• An individual Georgia resident whose business office is the registered office, including you or another member.
• A Georgia corporation or LLC, which is how commercial agent companies serve.
• A foreign corporation or LLC authorized to do business in Georgia with a business office at the registered office.

The registered office must be a Georgia street address; the annual registration asks for the street address and county, which rules out a PO box. It does not have to be where you work.

Registered agent options in Georgia

	You or another member	Commercial agent
State fee to appoint	Included in the $110 articles	Included in the $110 articles
Yearly cost	$0	About $50–$300 (market estimate)
Who can serve	Georgia resident only	Corporation or LLC with a Georgia office
Address on public record	Your home or office	The agent's office
Change later	Free in the annual registration, or $30 mid-year	Same

State fee to appoint

You or another member

Included in the $110 articles

Commercial agent

Included in the $110 articles

Yearly cost

You or another member

$0

Commercial agent

About $50–$300 (market estimate)

Who can serve

You or another member

Georgia resident only

Commercial agent

Corporation or LLC with a Georgia office

Address on public record

You or another member

Your home or office

Commercial agent

The agent's office

Change later

You or another member

Free in the annual registration, or $30 mid-year

Commercial agent

Same

The commercial agent range is our estimate from published provider pricing, not a state figure. Your choice comes down to privacy and reliability: the registered office is public, and an agent who isn't there when a process server calls can cost you a default judgment.

Changing agents. Georgia changes agents through the annual registration. If you change during the January–April window, it rides along with your regular $60 filing. Outside the window, file an amended annual registration for $30. If an agent resigns, the appointment ends on the 31st day after the resignation is filed unless you name a new agent sooner. Our Georgia registered agent guide covers resignation, service on the Secretary of State and the dissolution rules in detail.

Step 3: file articles of organization

Georgia's articles are short. Section 14-11-204 requires only the company's name. The articles may also say that the LLC is managed by managers rather than members, and may include any other lawful provisions. The online form also asks for the principal office mailing address, the registered agent and registered office, and the organizer's name, and it lets you add an email address for official notices, which is worth doing so annual registration reminders reach you.

Filing a Georgia LLC

1. 1

   Search the name

   Use the Corporations Division's business search to confirm the name is distinguishable.

2. 2

   Open eCorp

   Create an account on the Secretary of State's online filing system (eCorp) and choose to register a new domestic LLC. Paper filing by mail is also accepted with the Transmittal Information Form (Form 231).

3. 3

   Enter the office, agent and organizer

   Give the principal office mailing address, the registered agent's name and Georgia street address with county, and the organizer's name.

4. 4

   Choose optional provisions

   Say whether managers will run the company. Leave detailed rules for the operating agreement.

5. 5

   Pay $110

   That is the $100 filing fee plus the $10 service charge. Add expedited handling only if you need it.

   Tip: Expedite tiers run from $120 for two business days to $275 for same day and $1,200 for one hour.

No newspaper notice. Georgia corporations must publish a notice of intent to incorporate in the county's legal newspaper. LLCs have no such step, so you can ignore advice that says otherwise; it was written for corporations.

Processing and rejections. Online filings are usually approved faster than paper, but the Corporations Division posts current times rather than promising one. The usual reasons for a rejection are a name that isn't distinguishable, a registered office that is a PO box and a missing organizer. Fix the item and resubmit.

Step 4: EIN, operating agreement and bank account

Once the Corporations Division approves the filing, apply to the IRS for an employer identification number. It costs Free ($0) and takes a few minutes online; our EIN guide explains the form. You need the EIN to open a business bank account and to register with the Georgia Department of Revenue.

Georgia doesn't ask you to file an operating agreement, but the LLC Act lets the agreement set most of the rules on management, profit splits, new members and exits. Without one, the Act's defaults apply. A single-member LLC should still have one, because banks ask for it and courts look at it when deciding whether the company is really separate from its owner.

Open the bank account in the LLC's exact legal name, with the EIN, and run every business payment through it. Mixing personal and business money is the most common reason a court looks past an LLC's liability shield.

Beneficial ownership reporting. Since FinCEN's March 2025 interim final rule, companies formed in the United States do not file beneficial ownership information reports, so a new Georgia LLC has no BOI filing (current position: Not required for US-formed companies).

Step 5: local occupation tax, sales tax and payroll

Occupation tax certificate. Georgia has no general statewide business license. Your city, or your county if you're in an unincorporated area, issues an occupation tax certificate, often called a business license. The tax is calculated locally from gross receipts, employee count or a flat amount, and most certificates run for the calendar year with renewals early in the new year. In Atlanta, for example, every certificate starts with a $191 registration fee and a $50 flat tax before the receipts-based part. Our Georgia business license guide compares Atlanta, Gwinnett, Fulton and Savannah.

Sales tax. If you sell taxable goods, register for a sales and use tax number in the Georgia Tax Center (GTC). The state rate is 4%, and local taxes bring the total to as much as 8.9% inside Atlanta. Returns are due the 20th of the month after the period. Our Georgia sales tax guide lists county rates.

Payroll. If you hire, add a withholding account in GTC and register with the Georgia Department of Labor for unemployment insurance. Georgia employers that regularly employ 3 or more employees must carry workers' compensation insurance. See how to hire your first employee for the federal steps.

The annual registration: Georgia's yearly must-do

Section 14-11-1103 requires every Georgia LLC, and every foreign LLC authorized in Georgia, to file an annual registration with the Secretary of State. It confirms the company's name, its registered agent and registered office, and the mailing address of its principal office. There is nothing to report about income or members.

When it's due. The filing window runs January 1 to April 1 each year. Your first annual registration is due in the calendar year after the LLC is formed: an LLC approved in May 2026 files its first one between January 1 and April 1 of the next year. Many owners file in January when the window opens and update their agent or address at the same time at no extra cost.

What it costs. The fee is $50 plus the $10 service charge, a total of $60. The fee is the same whether the LLC has one member or fifty, and whether it earned nothing or a great deal.

If you miss it. After April 1 the Division adds a $25 penalty. Under section 14-11-603, if the registration and all fees and penalties are still unpaid 60 days after the due date, the Secretary of State can start administrative dissolution by sending a notice. You then have 60 days to file and pay. If you don't, the LLC is dissolved and can only wind up its affairs. Reinstatement is available within five years for $260 plus the missing registrations and penalties.

A Georgia LLC's calendar

Formation

Articles filed; $110 paid; EIN obtained

Before trading

City or county occupation tax certificate; GTC sales tax account if selling goods

the 20th of the month after the period

Sales tax return due for the previous period

January 1 – April 1 (from the year after formation)

Annual registration, $60

Early in the year (varies by city)

Occupation tax certificate renewal

60 days after April 1

Unpaid registration becomes grounds for dissolution proceedings

How a Georgia LLC is taxed

Income tax. A single-member LLC's profit goes on the owner's Georgia return, and a multi-member LLC files a Georgia partnership return and passes the income to the members. Georgia's individual income tax is a flat rate that the legislature has been lowering in steps, so use the Department of Revenue's current figure when you estimate your bill. Members who work in the business also owe federal self-employment tax.

Electing S corporation status. Once profits are high enough to justify a salary and payroll, an S corporation election can reduce self-employment tax. In Georgia that also brings a corporate-style state return. See our LLC vs S corp guide and how to pay yourself from an LLC before you decide.

Sales tax is collected from customers at 4% plus local tax and remitted on your GTC returns. Use the sales tax calculator to price items with tax included.

What it costs: a worked first-year budget

The table shows three realistic Georgia LLCs. State fees come from the Corporations Division's schedule; the agent and local lines are estimates and labelled as such.

Why the local line is an estimate. Each city and county sets its own occupation tax method, so the figures above only show scale. Atlanta's minimum alone is $191 plus $50 before receipts are counted; smaller cities often charge less. Ask your local business license office before you budget.

Year two and after. Your recurring state cost is the $60 annual registration, plus the occupation tax renewal, any agent service and tax preparation. That is cheaper than many neighbours: a Florida LLC's annual report costs $138.75 a year, as our Florida LLC guide explains.

Worked examples

A Macon bookkeeping consultant. Andre files online in March 2026, names himself as agent at his home office and pays $110. He gets his EIN the same day and a Macon-Bibb occupation tax certificate the next week. He sells only services, so he needs no sales tax account. His first annual registration is due between January 1 and April 1 of next year; he files in January and pays $60.

An Atlanta boutique that reserved its name. Keisha reserves "Peachtree Thread LLC" for $35 while she negotiates a lease, then files her articles. Before opening she registers in GTC and applies for the City of Atlanta certificate, which starts at $191 plus $50 and adds a receipts-based amount. She charges customers the combined 8.9% rate.

A Savannah café that forgot its annual registration. Luis forms his LLC in November and doesn't realize the first annual registration is due by April 1 of the following year. In May he finds a notice with the $25 penalty and pays $60 plus the penalty, well inside the 60-day window. Had he ignored it, the dissolution process would have started and reinstatement would have cost $260.

Georgia LLC launch checklist

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• Name searched and distinguishable on the Corporations Division's records
• Registered agent chosen, with a Georgia street address and county
• Articles of organization filed and $110 paid
• EIN obtained from the IRS
• Operating agreement signed by all members
• Business bank account opened in the LLC's name
• City or county occupation tax certificate obtained
• GTC sales tax account (if selling taxable goods) and withholding (if hiring)
• Calendar reminder: annual registration every January 1 – April 1

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Common mistakes and how to fix them

Budgeting $100 instead of $110. The statutory fee is $100, but the Corporations Division adds a $10 service charge to filings, and the annual registration works the same way.

Missing the first annual registration. It is due the calendar year after formation, not twelve months after. An LLC formed in December still files by April 1 of the next year.

Publishing a notice you don't need. Newspaper publication is for corporations. LLCs don't publish anything.

Using a PO box or an out-of-state address as the registered office. The registered office must be a Georgia street address. Fix it in your next annual registration, or file an amended registration for $30 if it can't wait.

Assuming the state registration is a business license. The Secretary of State's filing creates the LLC; it does not authorize you to trade in your city. Get the occupation tax certificate before you open.

Paying look-alike notices. Private firms mail official-looking letters offering to file your annual registration or a "certificate of existence" for much more than the state charges. A certificate of existence costs $20 from the Secretary of State, and you can file the annual registration yourself in minutes.

Official links

• Georgia Corporations Division (eCorp)File articles, annual registration, business search
• Corporations Division filing fees$110 formation, $60 annual registration
• O.C.G.A. 14-11-209 — Registered agent
• O.C.G.A. 14-11-1103 — Annual registration
• Georgia Tax CenterSales tax and withholding registration
• IRS — Apply for an EINFree

Out-of-state LLCs doing business in Georgia

An LLC formed in another state that transacts business in Georgia needs a certificate of authority, which costs $235. It must keep a Georgia registered agent and file the same annual registration each year. If you live and work in Georgia, forming here in the first place avoids paying two states.

What to do next

Check your name with the LLC name checker, file your articles and get your EIN the same day, then set a calendar reminder for the January–April annual registration. Use the startup cost calculator to fold the $110 filing, occupation tax and agent costs into your opening budget. If you're still weighing the structure, read LLC vs sole proprietorship before you file.

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

Frequently asked questions

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

The Secretary of State's Corporations Division charges $100 to file articles of organization plus a $10 service charge, so you pay $110. Optional extras are a $35 name reservation and expedited handling from $120. From the following year you pay $60 for each annual registration, plus your city or county occupation tax.

When is the Georgia LLC annual registration due?

Every year between January 1 and April 1, starting with the year after the LLC is formed. An LLC formed in 2026 files its first annual registration in the first three months of the next year. The fee is $50 plus the $10 service charge ($60), and a $25 penalty is added after April 1.

What happens if I don't file my Georgia annual registration?

After April 1 a $25 late penalty applies. If the registration and all fees are still unpaid 60 days after the due date, the Secretary of State can begin administrative dissolution. You get a notice and 60 days to fix it. A dissolved LLC can be reinstated within five years for $260 plus the missing registrations.

Can I be my own registered agent in Georgia?

Yes, if you are an individual Georgia resident whose business office is at the registered office address. A Georgia corporation or LLC, or a foreign company authorized in Georgia, can also serve. The registered office must be a Georgia street address, not a PO box, and it appears on the public record and every annual registration.

Do Georgia LLCs have to publish a notice in the newspaper?

No. The newspaper publication requirement in Georgia applies to new corporations, which must publish a notice of intent to incorporate. LLCs file articles of organization with the Secretary of State and have no publication step. That is one reason small Georgia businesses often choose an LLC over a corporation.

Do I need a business license for a Georgia LLC?

Georgia has no general statewide business license. Your city, or your county if you are in an unincorporated area, issues an occupation tax certificate, which is what people usually mean by a Georgia business license. Regulated trades also need a state licence, and sellers of taxable goods register for sales tax in the Georgia Tax Center.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 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. 1.Corporations Division Filing Fees (effective September 6, 2025) — Georgia Secretary of State · accessed 9 October 2026
2. 2.How to Guide: Register a Domestic Entity — Georgia Secretary of State · accessed 9 October 2026
3. 3.O.C.G.A. § 14-11-204 — Articles of organization — Official Code of Georgia (text via FindLaw) · accessed 9 October 2026
4. 4.O.C.G.A. § 14-11-207 — LLC names — Official Code of Georgia (text via FindLaw) · accessed 9 October 2026
5. 5.O.C.G.A. § 14-11-209 — Registered office and registered agent — Official Code of Georgia (text via Justia) · accessed 9 October 2026
6. 6.O.C.G.A. § 14-11-1103 and § 14-11-603 — Annual registration and dissolution — Official Code of Georgia (text via Justia) · accessed 9 October 2026
7. 7.Sales Tax Rates — General — Georgia Department of Revenue · accessed 9 October 2026
8. 8.Get an employer identification number — IRS · accessed 9 October 2026
9. 9.Beneficial Ownership Information — FinCEN · accessed 9 October 2026