● Georgia · LLC Formation
How to Form an LLC in Georgia
Form your Georgia LLC without the corporation red tape – CountSure files your Articles of Organization on eCorp and tracks your January-to-April Annual Registration. No publication, no 90-day filing – unlike Georgia corporations.
Requirements, costs & steps for a Georgia LLC
Georgia is an affordable, low-friction state for forming an LLC: $110 to file, a $60 annual registration, and – unlike Georgia corporations – no newspaper publication and no 90-day initial filing. Your only recurring obligation is the annual registration, due in a fixed January 1 to April 1 window. This guide covers the real costs, the filing order, and that deadline in plain terms. Want it handled for you? Our Georgia LLC formation service files everything and tracks your annual registration.
The short answer: To form a Georgia LLC you file Articles of Organization with the Secretary of State through eCorp for $110 ($100 statutory fee plus a $10 service fee), and appoint a registered agent with a physical Georgia address. Standard online processing runs about 7 business days, with expedited options. Every Georgia LLC then files an Annual Registration between January 1 and April 1 each year for $60 – starting the year after formation. Georgia has no franchise tax and a flat 4.99% income tax.
You can verify the fees from official website of Georgia – Click here to verify
● Key takeaways
What you need to know?
- Filing fee: $110 for Articles of Organization ($100 statutory + $10 service fee), filed via the Secretary of State’s eCorp system.
- Annual Registration: $60 per year ($50 + $10 service fee), due in a FIXED window - January 1 to April 1 - not on your formation anniversary.
- First registration timing: Your first Annual Registration isn’t due until January 1-April 1 of the year AFTER formation - unlike corporations, which file within 90 days.
- No publication requirement: Georgia LLCs do NOT publish a notice of intent - that requirement applies only to corporations.
- No franchise tax: Georgia imposes no franchise tax; LLC profits pass through and are taxed at the flat 4.99% rate.
Georgia LLC at a glance
The essentials for forming and maintaining a Georgia LLC.
⬤ Step by step
How to form a Georgia LLC, step by step
Choose and check your LLC name
Appoint a registered agent
File Articles of Organization through eCorp
Create an operating agreement
Get an EIN from the IRS
Register for state taxes and licenses
Calendar your January 1–April 1 Annual Registration
⬤ Naming & ownership
Naming & member requirements
A compliant name and a clear management structure keep your eCorp filing moving. Here’s what Georgia requires.
- Required ending: “Limited Liability Company,” “LLC,” “L.L.C.,” or a permitted abbreviation such as “Ltd. Liability Co.”
- Restricted words: Terms implying banking, insurance, or regulated activity generally need approval.
- Optional reservation: Georgia allows a name reservation before filing: $35 ($25 filing fee + $10 service charge), effective for 30 days or until the formation filing is submitted, whichever is sooner.
- Minimum members: One - Georgia allows single-member LLCs. No residency or age requirement.
- Management: Member-managed or manager-managed; governed by your operating agreement rather than the public filing.
Ongoing Georgia LLC compliance & taxes
Annual Registration - $60, January 1 - April 1
Georgia calls its yearly filing an Annual Registration, not an annual report. Every Georgia LLC files one between January 1 and April 1 each year through eCorp, confirming your principal office address and registered agent. The fee is $60 – a $50 statutory fee under O.C.G.A. § 14-11-1101 plus a $10 service charge that applies to most filings. Your first registration is due the year after formation. You may prepay up to three years at once ($50 per year plus one $10 service charge). Fees are non-refundable, even if the LLC later dissolves. Miss the April 1 deadline and Georgia can administratively dissolve your LLC, releasing your business name.
No franchise tax; flat income tax
Georgia imposes no franchise tax and no gross receipts tax. LLC profits pass through to members’ personal returns, taxed at Georgia’s flat 4.99% rate for 2026 (reduced from 5.19% by HB 463). A pass-through entity (PTE) tax election is available, which can help with the federal SALT cap – worth modeling with your accountant.
Sales tax
If you sell taxable goods or services, register with the Georgia Department of Revenue for sales tax. The state rate is 4%, with local option taxes bringing combined rates to roughly 7-9% depending on the county.
EIN and licenses
Georgia LLC cost breakdown
What you’ll actually pay to form and run a Georgia LLC.
⬤ Expert view
Insight from our team
“The Georgia mistake I see most often is people applying the corporation rules to their LLC. Corporations here have to publish a notice in the county legal organ and file an initial registration within 90 days – LLCs have to do neither, and their first registration isn’t due until January of the following year. Clients panic about a 90-day deadline that doesn’t apply to them. What does matter is the January-to-April window: it’s fixed, it isn’t tied to your formation date, and missing it gets your LLC administratively dissolved and your name released. We calendar it the day we form the entity.”
Parth Shah
CountSure
⬤ Keep exploring
Related guides & services
- All state formation guides
Frequently asked questions
The state filing fee is $110 for Articles of Organization ($100 statutory fee plus a $10 service fee). After that, your main recurring cost is the $60 Annual Registration each year.
It’s Georgia’s version of an annual report. Every LLC files one between January 1 and April 1 each year for $60, confirming the principal office address and registered agent. Your first one is due the year after formation.
No. The notice of intent to incorporate applies only to corporations. Georgia LLCs have no publication requirement, which saves both the $40 fee and the step.
Between January 1 and April 1 of the year AFTER you form. Corporations are different – they must file an initial registration within 90 days of incorporating.
No. Georgia has no franchise tax or gross receipts tax. LLC income passes through to members and is taxed at the state’s flat 4.99% rate.
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