Form an LLC in Georgia

Q: When is my first Georgia Annual Registration due?

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.

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 an 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.

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Georgia LLCs do NOT publish a notice of intent - that requirement applies only to corporations.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.

Requirement	Detail (2026)
Formation document	Articles of Organization
Filing agency	Georgia Secretary of State, Corporations Division (eCorp)
State filing fee	$110 ($100 + $10 service fee)
Typical processing time	~7 business days online; expedited available (+$120 two-day, +$275 same-day)
Registered agent	Required; physical Georgia address (no PO box)
Registered agent	Required; physical Arkansas address
Annual Registration	$60/year, due January 1–April 1
First registration due	Jan 1–Apr 1 of the year after formation
Publication requirement	None for LLCs
Franchise tax	None
Income tax	Flat 4.99% (2026)

How to form an Georgia LLC, Step by Step

Seven steps from name check through your January-to-April Annual Registration.

Choose and check your LLC name

Your name must include “LLC,” “L.L.C.,” “Limited Liability Company,” or a permitted variation, and be distinguishable from existing Georgia entities. Search the Secretary of State’s business database; you can reserve a name for 30 days for $35 ($25 filing fee + $10 service charge).

Appoint a registered agent

Georgia requires a registered agent with a physical Georgia street address (no PO box) available during business hours. The LLC cannot serve as its own agent, but a member or manager can. CountSure can serve as your registered agent.

File Articles of Organization through eCorp

Create an eCorp account and file online with the $110 fee ($100 statutory + $10 service fee). You’ll provide the LLC name, principal office address, registered agent, and organizer details. Keep the eCorp login secure – you’ll use it for annual registrations and amendments too.

Create an operating agreement

Not filed with the state, but strongly recommended – it sets ownership, profit splits, and management and reinforces your liability protection.

Get an EIN from the IRS

Free, and needed for banking, hiring, and taxes.

Register for state taxes and licenses

Register with the Georgia Department of Revenue if you sell taxable goods/services or have employees, and check city/county business license requirements.

Calendar your January 1–April 1 Annual Registration

Your first Annual Registration is due between January 1 and April 1 of the year AFTER formation, for $60. If you miss it, Georgia can administratively dissolve your LLC, freeing your business name for someone else.

Naming & Member Requirements

A compliant name and a clear management structure keep your eCorp filing moving. Here’s what Georgia requires.

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

Get a free EIN from the IRS. Georgia has no statewide general business license, but most cities and counties require a local business license or occupational tax certificate, and some professions need state licensing.

Arkansas LLC Cost Breakdown

What you’ll actually pay to form and run an Arkansas LLC.

Item	Cost (2026) · paid to
Articles of Organization	$110 · Secretary of State (one-time; $100 + $10 service fee)
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
Name reservation (optional)	$35 ($25 + $10) · 30-day hold
Publication	$0 · not required for LLCs
Registered agent (optional service)	~$49–$300/yr · third party
EIN	$0 · IRS (free)

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

Related Guides & Services

Frequently Asked Questions

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

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.

What is the Georgia Annual Registration?

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.

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

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.

When is my first Georgia Annual Registration due?

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.

What happens if I miss the April 1 deadline?

Georgia can administratively dissolve your LLC for failure to file. If that happens, your business name becomes available for others to register, and you’d need to go through reinstatement.

Does Georgia have a franchise tax on LLCs?

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.

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 Georgia LLC with CountSure

From Articles of Organization on eCorp to your registered agent, EIN, and that January-to-April Annual Registration, CountSure handles your Georgia LLC end to end.