Comparison
Georgia LLC vs. Delaware LLC — head to head
All figures verified against official state portals as of 2026-05-07.
| Factor | Georgia (GA) | Delaware (DE) |
|---|---|---|
| Formation filing fee | $100 | $90 |
| Annual fee | $50/year | $300/year (flat) |
| First-year total cost | ~$150 | ~$390 |
| Ongoing annual cost | $50 + RA service (~$50–$100/yr) | $300 + RA service (~$100–$150/yr required) |
| Online processing time | 1–3 business days standard; Same-day available for $100 additional | 1–2 business days standard; 24-hr (+$50) / same-day (+$100) / 2-hr (+$500) / 1-hr (+$1,000) |
| State income tax | Yes | None |
| Franchise / gross receipts tax | No franchise tax; flat 5.39% personal income tax on GA-resident member pass-through income | Flat $300/yr Annual LLC Tax regardless of revenue — not income-based |
| Name reservation | $25 for 30 days | $75 for 120 days |
| Publication requirement | None | None |
| Annual report deadline | Annual Registration by April 1 ($50) | Annual LLC Tax payment by June 1 ($300) |
| Filing portal | Georgia SOS eCorp | DE Division of Corporations e-Corp |
| Name search | GA name search | DE name search |
| Governing statute | O.C.G.A. § 14-11-100 et seq. | 6 Del. C. § 18-101 et seq. |
GA: $100 one-time + $50/yr Annual Registration. DE: $90 one-time + $300/yr flat Annual LLC Tax.
Georgia annual obligations
What a Georgia LLC must file each year
- Due date
- April 1 each year
- Fee
- $50/year
- What to file
- Annual Registration by April 1 ($50)
- Failure consequence
- $25 late fee for missed April 1 deadline. Continued non-filing results in administrative dissolution.
- Filing portal
- Georgia annual filing portal
Delaware annual obligations
What a Delaware LLC must file each year
- Due date
- June 1 each year
- Fee
- $300/year (flat)
- What to file
- Annual LLC Tax payment by June 1 ($300)
- Failure consequence
- $200 penalty immediately after June 1, plus 1.5% monthly interest on outstanding balance. Continued non-payment results in LLC void status.
- Filing portal
- Delaware annual filing portal
Georgia name rules
LLC name requirements in Georgia
- Required designators include LLC, L.L.C., or Limited Liability Company.
- Name must be distinguishable from existing GA entities.
- Name reservation: $25 for 30 days.
- Search at GA name search.
Delaware name rules
LLC name requirements in Delaware
- Required designators include LLC, L.L.C., or Limited Liability Company.
- Name must be distinguishable from existing DE entities.
- Name reservation: $75 for 120 days.
- Search at DE name search.
City-specific guides
Georgia and Delaware LLC formation by city
State rules apply statewide; city guides cover local context and additional permits.
Registered agents
Registered agent requirements: Georgia vs. Delaware
| Requirement | Georgia | Delaware |
|---|---|---|
| Required | Yes | Yes |
| Who can serve | GA resident 18+ with in-state street address, or registered GA entity | DE resident 18+ with in-state street address, or registered DE entity |
| Self-serve allowed | Yes (address becomes public state record) | Yes (address becomes public state record) |
| Consent required | Consent or appointment captured in the formation filing | Consent or appointment captured in the formation filing |
| Commercial RA typical cost | $50–$150/yr | $50–$150/yr |
Decision framework
How to choose: Georgia vs. Delaware LLC
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Compare formation costs: GA $100 vs. DE $90 Delaware's formation fee ($90) is $10 less than Georgia's ($100). The difference is negligible — more significant is the annual ongoing cost. Georgia's $50/yr Annual Registration is one-sixth of Delaware's $300/yr Annual LLC Tax, creating a substantial ongoing savings for Georgia-operating businesses.
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Compare annual obligations: GA $50/yr vs. DE $300/yr Georgia's Annual Registration costs $50/yr due April 1. Delaware's Annual LLC Tax is a flat $300/yr due June 1 regardless of revenue. Over 3 years: Georgia ~$250 ($100 + 3×$50) vs. Delaware ~$990 ($90 + 3×$300). Georgia saves approximately $740 over three years. The $250/yr ongoing savings is substantial — equivalent to several months of RA service cost.
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Consider Delaware's Court of Chancery advantage Delaware's Court of Chancery is a dedicated business court with specialist judges and no juries. Over a century of LLC and corporate case law makes business disputes highly predictable. Georgia has a Business Case Division in Fulton County Superior Court that handles complex commercial disputes — helpful for Atlanta-based businesses, but without the institutional depth or nationwide investor familiarity of Delaware's Court of Chancery. For most Georgia-based small businesses, this distinction rarely applies.
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Evaluate privacy: DE member non-disclosure vs. GA SOS record Delaware's Certificate of Formation requires only the LLC name and registered agent — member names and addresses are absent from the public record. Georgia's Articles of Organization and Annual Registration disclosures include the registered agent and principal office address. For business owners who want maximum privacy, Delaware provides a stronger structure. The cost of that privacy is Delaware's $300/yr Annual LLC Tax plus required commercial RA service for Georgia-based Delaware LLC owners.
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Factor in the foreign qualification cost for Delaware Georgia-based owners who form in Delaware and operate in Georgia must foreign-qualify in Georgia ($225 Application for Certificate of Authority) plus pay Georgia's $50/yr Annual Registration fee. The combined annual cost — Delaware $300/yr + Georgia $50/yr — is $350/yr for a GA-operating Delaware LLC, vs. $50/yr for a domestic GA LLC. Over 3 years, the dual-state cost is approximately $1,275 vs. $250.
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Evaluate home-state advantages for Georgia operators Georgia-based business owners who form in Georgia benefit from a single $50/yr Annual Registration, the SOS online filing system, and local bank and licensing familiarity. Georgia's Secretary of State portal is fast and easy to navigate. Georgia LLCs are accepted by local banks, landlords, and state licensing authorities without additional jurisdictional explanation.
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Choose your state and file Georgia: file at sos.ga.gov (Articles of Organization, $100). Delaware: file at icis.corp.delaware.gov (Certificate of Formation, $90). After formation, obtain an EIN at irs.gov/ein, draft an operating agreement, and open a business bank account. Georgia-based business owners should form in Georgia in most cases. Delaware makes sense when structural advantages (Court of Chancery, investor familiarity, privacy) outweigh the $300/yr Annual LLC Tax and dual-state carrying cost.
Provenance
Statute basis & official sources
Last verified 2026-05-07.
Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.; Georgia Annual Registration: O.C.G.A. § 14-11-1103; Delaware Limited Liability Company Act, 6 Del. C. § 18-101 et seq.; Delaware Annual LLC Tax: 30 Del. C. § 502(b); IRS guidance on single-member LLC disregarded entity treatment.
Why you need an LLC (either state)
- Without entity formation, the business name is unprotected in both Georgia and Delaware; a competitor can register the same name as an LLC. Check availability and reserve before filing -- Georgia: https://ecorp.sos.ga.gov/ ($25 for 30 days); Delaware: https://icis.corp.delaware.gov/Ecorp/EntitySearch/NameSearch.aspx ($75 for 120 days).
- Georgia: failure to file the Annual Registration by April 1 results in a $25 late fee and potential administrative dissolution. Delaware: failure to pay the Annual LLC Tax by June 1 results in $200 penalty + 1.5% monthly interest, ultimately voiding the LLC.
FAQ
Georgia vs. Delaware LLC — common questions
Is it cheaper to form an LLC in Georgia or Delaware?
Georgia is significantly cheaper for GA-based businesses. Georgia's formation fee ($100) is $10 more than Delaware's ($90), but Georgia's Annual Registration ($50/yr) is one-sixth of Delaware's Annual LLC Tax ($300/yr). Over 3 years: Georgia ~$250 vs. Delaware ~$990. Georgia saves approximately $740 over three years. For GA-based businesses that would need to dual-file, forming in Georgia saves $250/yr ($50 vs. $350 combined).
Why do so many startups form in Delaware instead of Georgia?
Delaware's Court of Chancery is a dedicated business court with over a century of well-developed LLC and corporate case law, making business disputes highly predictable. Institutional investors and VCs often require Delaware entities as a condition of investment. Delaware also offers complete member privacy on the Certificate of Formation. For Georgia-based small businesses, these advantages rarely justify the $300/yr Annual LLC Tax plus Georgia foreign qualification ($225 + $50/yr).
If I live in Georgia, should I form my LLC in Delaware?
Almost certainly not, unless you're raising institutional capital. If your primary place of business is Georgia, Georgia will require you to foreign-qualify your Delaware LLC ($225 Application for Certificate of Authority + $50/yr Annual Registration). You'd then pay DE's $300/yr Annual LLC Tax plus GA's $50/yr — a combined $350/yr vs. Georgia's $50/yr alone. Form in Georgia unless Delaware's structural advantages specifically apply to your situation.
Does Delaware have better privacy than Georgia for LLC owners?
Yes. Delaware's Certificate of Formation requires only the LLC name and registered agent — member names, addresses, and ownership percentages are not part of the public record. Georgia's Annual Registration discloses principal office and registered agent information. For maximum privacy, Delaware is meaningfully stronger. The cost is Delaware's $300/yr Annual LLC Tax plus required commercial RA service ($50–$150/yr) for Georgia-based owners.
What is Georgia's Annual Registration fee, and how does it compare to Delaware's Annual LLC Tax?
Georgia's Annual Registration is $50/yr due April 1 each year, filed online with the GA Secretary of State. Delaware's Annual LLC Tax is a flat $300/yr due June 1 each year. Georgia's fee is one-sixth of Delaware's. Both carry late penalties: Georgia charges $25 for late payment; Delaware charges $200 immediately after June 1 plus 1.5% monthly interest. Georgia's lower fee and lower late penalty make it significantly less risky to manage as a small-business owner.
What are the registered agent requirements in Georgia vs. Delaware?
Both states require a registered agent with a physical in-state street address (no PO boxes). Georgia permits self-service RA for owners with a Georgia street address. Delaware requires a DE-address RA — Georgia-based Delaware LLC owners must use a commercial service ($50–$150/yr). Georgia commercial RA services typically run $50–$100/yr.
How does Georgia compare to Delaware for business-dispute courts?
Delaware's Court of Chancery is the gold standard — specialist judges, no juries, and 100+ years of LLC/corporate case law. Georgia has a Business Case Division in Fulton County Superior Court (Atlanta) that handles complex commercial disputes, which is more sophisticated than most state courts but lacks Delaware's institutional depth and nationwide investor recognition. For Atlanta-based businesses with complex disputes, Georgia's Business Case Division is a meaningful resource. For most GA-based small businesses, it's more than adequate.
Which state is better for a small Georgia-based business — Georgia or Delaware?
Georgia, for almost all small businesses. Form in the state where you live and operate — Georgia's $100 formation fee and $50/yr Annual Registration make it one of the most cost-effective states in the South for LLC ownership. The $300/yr Delaware Annual LLC Tax is six times Georgia's annual fee. Delaware's advantages (Court of Chancery, investor familiarity, member privacy) apply primarily to venture-backed startups and investor-facing structures, not to typical Georgia small businesses.
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Disclaimer: Informational only — not legal advice. LLC laws change; verify with a Georgia or Delaware business attorney or CPA before filing.