Form a corporation in Georgia

Q: Does Georgia have a franchise tax?

No franchise tax, but C-corporations pay a net worth tax — a separate annual obligation. Corporations with a net worth of $100,000 or less owe nothing but must still file; above that the graduated table runs from $125 to a maximum of $5,000, reported on Form 600.

Incorporate in Georgia without missing the two early deadlines – CountSure files your Articles, handles the county publication notice, and hits your 90-day initial registration. Publication in one business day; initial registration in 90 days.

Requirements, costs & steps for an incorporate in Georgia

Incorporating in Georgia creates a formal entity with directors, officers, and stock in a low-tax, business-friendly state. Two Georgia requirements catch first-time incorporators – and neither applies to LLCs: you must publish a notice of intent to incorporate in your county’s legal organ, and you must file an initial annual registration within 90 days. This guide covers the cost, the filing steps, and ongoing compliance. To compare structures first, read our LLC vs. corporation guide, or let our Georgia incorporation service file it all for you.

What you need to know?

Filing fee:

$110 for Articles of Incorporation ($100 statutory + $10 service fee), filed via eCorp.

Publication requirement:

Corporations MUST publish a notice of intent to incorporate in the county legal organ, forwarded no later than one business day after filing, with a $40 publication fee. LLCs are exempt.

90-day initial registration:

File an initial annual registration listing three principal officers within 90 days of incorporating ($60) - a corporation-only requirement.

Annual Registration:

Renew between January 1 and April 1 each year; you can prepay up to three years.

Net worth tax:

Georgia has no franchise tax, but C-corporations pay a net worth tax - $0 if net worth is $100,000 or less, then $125 up to a maximum of $5,000 (Form 600).

Arkansas corporation at a glance

The essentials for incorporating and maintaining an Arkansas corporation.

Requirement	Detail (2026)
Formation document	Articles of Incorporation
Filing agency	Georgia Secretary of State, Corporations Division (eCorp)
State filing fee	$110 ($100 + $10 service fee)
Publication	Required - county legal organ, $40, within 1 business day
Initial annual registration	Within 90 days - $60, lists 3 principal officers
Registered agent	Required; physical Georgia address (no PO box)
Directors	Min. 1; must be 18+; not listed in the Articles
Annual Registration	$60/year, due January 1–April 1
Corporate income tax	Flat 4.99% (2026, per HB 463)
Net worth tax	Yes - $0 if net worth ≤$100,000; $125 to max $5,000 above that (Form 600)

How to incorporate in Georgia, Step by Step

Seven steps from name check through your 90-day initial registration.

Choose a compliant corporate name

Georgia corporate names must include “Corporation,” “Incorporated,” “Company,” “Limited,” or an abbreviation, be distinguishable from existing names, and not mislead the public. Reserve a name before filing if desired – $35 ($25 + $10 service charge), valid 30 days.

Appoint a registered agent

A Georgia resident or registered service with a physical in-state address (no PO box). The corporation cannot be its own agent, though a director or officer can serve. CountSure can serve as your registered agent.

Prepare your stock structure

Authorized shares and par value must be listed in the Articles. Helpfully, increasing the number of shares or par value does NOT change the initial filing fee in Georgia – so you can size your cap table for future financing without a fee penalty.

File Articles of Incorporation through eCorp

File online (or by mail with the transmittal form) with the $110 fee. The Articles list the corporate name, registered agent, authorized shares and par value, incorporator, and principal office. Director and officer names are not required here.

Publish your notice of intent to incorporate

Forward the notice and a $40 publication fee directly to the legal organ newspaper in your registered office’s county – no later than the next business day after filing. Find your county’s legal organ via the Clerks’ listing (gsccca.org/clerks). Keep proof of publication with your records.

Adopt bylaws and hold an organizational meeting

Elect directors, appoint officers, adopt bylaws (internal, not filed with the state), and authorize stock issuance; keep minutes and a stock ledger.

File the initial annual registration within 90 days, then get an EIN

Within 90 days of incorporation, file the initial annual registration listing three principal officers ($60). Corporations formed between October 2 and December 31 instead file between January 1 and April 1 of the next year. Obtain a free EIN; to elect S-corp treatment, file IRS Form 2553.

Naming & Member Requirements

Georgia keeps directors off the public Articles but requires officers on the 90-day registration. Here’s what to get right.

Ongoing Georgia corporation Compliance & Taxes

Corporate records

Keep the Articles, bylaws, meeting minutes, a stock ledger, and current director/officer and shareholder lists. Georgia doesn’t collect these, but they’re the evidence that your corporation operates as a genuine legal entity – which is what protects limited liability.

Initial and annual registrations

Corporations file an initial annual registration within 90 days of incorporating, listing three principal officers, for $60 ($50 statutory plus the $10 service fee; nonprofits pay less). After that, file an annual registration between January 1 and April 1 each year. Corporations formed between October 2 and December 31 file their initial registration in the January 1–April 1 window of the following year instead. You can prepay up to three years. Failure to file leads to administrative dissolution.

Corporate income tax and net worth tax

C-corporations also owe Georgia’s net worth tax – a separate annual obligation tied to net worth. Corporations with a net worth of $100,000 or less owe no tax but must still file the return; above that threshold the graduated table runs from $125 up to a maximum of $5,000 for net worth over $22 million. Both are reported on Form 600; estimated payments are generally required when net income is expected to exceed $25,000.

S corporation election

Georgia conforms to federal S-corporation rules. Income generally passes through to shareholders and is taxed at the flat individual rate, and Georgia offers a pass-through entity (PTE) tax election that can help with the federal SALT cap. Note that S-corporations may still be subject to the net worth tax.

EIN and state tax accounts

An EIN is required to hire and bank. Register with the Georgia Department of Revenue for corporate income tax, withholding, and sales tax as applicable.

Georgia incorporation Cost Breakdown

The full picture before optional services.

Item	Cost (2026) · paid to
Articles of Incorporation	$110 · Secretary of State (one-time; $100 + $10 service fee)
Publication (notice of intent)	$40 · county legal organ newspaper, within 1 business day
Initial annual registration	$60 · Secretary of State, within 90 days
Annual Registration	$60 / year · Secretary of State, Jan 1–Apr 1
Expedited processing (optional)	+$120 to +$1,200 · 2-day (+$120), same-day (+$275); 1-hour (+$1,200) paper/in-person only
Net worth tax	$0–$5,000 / year · Dept. of Revenue, with Form 600 (C-corps)
Registered agent (optional service)	~$49–$300/yr · third party
EIN	$0 · IRS (free)

Insight From Our Team

“Georgia gives corporations two deadlines that arrive almost immediately, and both are easy to blow. The publication notice has to go to the county legal organ within one business day of filing – not one week, one business day – and the initial registration listing your three principal officers is due within 90 days. Neither applies to LLCs, so founders who’ve formed an LLC before get caught out. The good news is Georgia doesn’t charge more for authorizing additional shares, so we build a proper cap table up front without worrying about a fee penalty.”

Parth Shah
CountSure

Related Guides & Services

Frequently Asked Questions

How much does it cost to incorporate in Georgia?

The Articles of Incorporation fee is $110 ($100 statutory plus a $10 service fee). Add $40 for the required newspaper publication, then $60 for the initial annual registration within 90 days, and $60 per year thereafter.

What is Georgia’s publication requirement?

Every Georgia corporation must publish a notice of intent to incorporate in the legal organ newspaper of the county where its registered office is located. The notice and a $40 fee must be forwarded to the newspaper no later than one business day after filing your Articles.

What is the 90-day initial annual registration?

Within 90 days of incorporating, Georgia corporations must file an initial annual registration listing three principal officers, for $60. Corporations formed between October 2 and December 31 file it between January 1 and April 1 of the following year instead.

How many directors does a Georgia corporation need?

One or more, and directors must be at least 18. Director names are not required in the Articles of Incorporation.

Does Georgia have a franchise tax?

No franchise tax but C-corporations pay a net worth tax – a separate annual obligation. Corporations with a net worth of $100,000 or less owe nothing but must still file; above that the graduated table runs from $125 to a maximum of $5,000, reported on Form 600.

The applicable legal fees may vary over time. For the most up-to-date fee information, please click here to verify the latest figures.

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Start your Incorporate in Georgia with CountSure

From Articles of Incorporation and the county publication notice to bylaws, stock, EIN, your 90-day initial registration, and every January-to-April renewal, CountSure handles Georgia incorporation start to finish.