Fees
Georgia LLC formation costs
$100 Articles of Organization + $50/yr Annual Registration = ~$150 first-year cost (before registered agent service) — lowest aggregate first-year cost in the 10-state biz-license coverage set
| Fee | Amount | Notes |
|---|---|---|
| Articles of Organization filing fee | $100 | One-time state filing fee payable to the Georgia Secretary of State. Lowest formation fee in the Southeast after Florida's $125. Combined with the $50/yr Annual Registration, Georgia has the lowest aggregate first-year cost in the biz-license 10-state coverage set. |
| Annual Registration fee | $50/year | Due between January 1 and April 1 each year. A $25 late penalty applies for filings after April 1. File online at sos.ga.gov. The Annual Registration is the only mandatory state recurring obligation for Georgia LLCs. |
| Atlanta business occupational tax (if applicable) | Varies by gross receipts | The City of Atlanta charges a business occupational tax based on annual gross receipts. Rates vary by business classification and revenue. Register at atlantaga.gov/business. Fulton County may also require separate county licensing. |
| Name reservation (optional) | $25 | Reserves the LLC name for 30 days via the Georgia Secretary of State portal. Optional — most filers proceed directly to filing Articles of Organization. |
| EIN application | Free | IRS Form SS-4 — free online at irs.gov/ein. No state fee. |
Affiliate slot
Form your LLC with a service
LLC formation services — Bizee primary placement.
Requirements
What you need to know before filing
- Name must contain 'LLC', 'L.L.C.', 'Limited Liability Company', or 'Limited Liability Co.' — Georgia accepts any of these designators.
- A registered agent with a Georgia street address (no PO boxes) must be maintained at all times. Georgia residents may self-serve as RA; out-of-state owners typically use a commercial RA service ($50–$150/yr).
- Articles of Organization are filed with the Georgia Secretary of State (sos.ga.gov). No member or manager names are required on the Articles — only the LLC name and registered agent information.
- An Operating Agreement is not required to be filed with the state, but Georgia law (O.C.G.A. § 14-11-101 et seq.) strongly recommends one for all multi-member LLCs.
- Georgia LLCs must file an Annual Registration each year between January 1 and April 1. Filing fee: $50. A $25 late penalty applies for filings after April 1.
- An EIN from the IRS is required to open a business bank account and for federal tax filing.
- Georgia imposes no state franchise tax on LLCs. Pass-through LLC income is taxed at the individual member level at Georgia's 5.39% flat state income tax rate.
- Atlanta-based businesses may be subject to City of Atlanta business occupational tax and Fulton County licensing requirements — verify specific obligations at atlantaga.gov/business.
Documents
What you'll need to file
- Articles of Organization — filed with the Georgia Secretary of State (sos.ga.gov). Requires LLC name (with valid designator) and registered agent name and GA street address. Member names are NOT required on the public Articles.
- Registered agent consent — RA must accept appointment. Georgia residents may self-serve; out-of-state owners use a commercial RA service.
- Operating Agreement — not filed with the state, but strongly recommended by Georgia law for all multi-member LLCs. Governs member rights, profit allocation, management structure, and dissolution.
- IRS SS-4 (EIN Application) — completed online at irs.gov/ein after the Articles are filed.
- Annual Registration — filed each year between January 1 and April 1. Fee: $50.
- Business bank account documentation — EIN letter, Articles of Organization, and Operating Agreement.
Registered agent
Who receives legal mail for your LLC
Required in every state. Florida requires a physical FL street address.
- Required?
- Yes
- Who can serve
- Georgia resident individual with a physical GA street address, or a business entity authorized to act as registered agent in Georgia (no PO boxes)
- Can I serve myself?
- Yes
- Commercial RA cost
- ~$75/yr
Georgia Articles of Organization do not require member names on the public filing — only the RA's address and organizer signature are required. This provides strong privacy for the founding members at the formation stage. Commercial RA services ($50–$150/yr) ensure legal mail is handled reliably for out-of-state owners and keep personal addresses off the public record.
Affiliate slot
Need a registered agent?
Commercial RA service — Northwest Registered Agent placement.
Process
How to form a LLC in Georgia
Sequential — each step gates the next.
-
Check name availability with the Georgia Secretary of State Search the Georgia SOS name database at ecorp.sos.ga.gov to confirm your desired LLC name is available. The name must include a valid designator (LLC, L.L.C., Limited Liability Company, or Limited Liability Co.) and must not be deceptively similar to an existing GA entity. Optional: reserve for 30 days ($25) while you prepare documents.
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Appoint a Georgia registered agent Designate a registered agent with a physical Georgia street address (no PO boxes). Georgia residents may self-serve as RA. Out-of-state owners use a commercial RA service ($50–$150/yr). Georgia Articles of Organization do not require member names on the public filing — only the RA's address is disclosed, enabling a level of privacy comparable to Wyoming and Delaware.
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File the Articles of Organization ($100) File online at sos.ga.gov. The Articles require only the LLC name, registered agent information, and organizer signature — no member names or addresses required. Pay the $100 filing fee. Standard processing is typically 7–10 business days; expedited processing is available for an additional fee.
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Draft an Operating Agreement Georgia's LLC Act (O.C.G.A. § 14-11-101 et seq.) provides default member-managed rules where no OA exists, but a customized Operating Agreement is essential for multi-member LLCs. The OA defines member contributions, profit allocation, management authority, voting rights, and dissolution procedures. Georgia law is permissive and allows broad customization.
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Obtain an EIN from the IRS After the Articles of Organization are approved, apply for an EIN at irs.gov/ein. The online application takes under 15 minutes and provides the EIN immediately. Print the EIN Confirmation Letter (CP 575) for bank account opening.
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Register with the City of Atlanta (if operating in Atlanta) Businesses physically operating in Atlanta should register with the City of Atlanta and obtain a business occupational tax certificate (and any applicable business licenses) at atlantaga.gov/business. Fulton County may also require county licensing depending on your business type. Verify specific requirements at atlantaga.gov.
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File the Annual Registration between January 1 and April 1 each year Georgia LLCs must file an Annual Registration each year between January 1 and April 1. Fee: $50. File online at sos.ga.gov. A $25 late penalty applies for filings after April 1; continued non-filing results in administrative dissolution.
Annual obligations
What your LLC owes every year
Year-2+ costs most formation guides omit.
| Obligation | Due date | Fee | Consequence if missed |
|---|---|---|---|
| Georgia Annual Registration | Between January 1 and April 1 each year | $50.00 | $25 late penalty for filings after April 1. Continued non-compliance results in administrative dissolution, making the LLC legally inoperative until reinstated. |
Provenance
Statute basis & official sources
Last verified 2026-05-06.
Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.; Georgia Annual Registration: O.C.G.A. § 14-11-1105; Georgia flat income tax: O.C.G.A. § 48-7-20 (5.39% flat rate); IRS guidance on single-member LLC disregarded entity treatment.
Direct filing portal: https://ecorp.sos.ga.gov/
If you skip the LLC
- Operating as a sole proprietor with no LLC means unlimited personal liability — a business debt, lawsuit, or contract dispute in Atlanta's growing commercial market can reach your personal assets (home, savings, investments).
- Without an LLC, the business name is unprotected in Georgia; a competitor can register the same name as an LLC and force a rebrand.
- Sole proprietors lose the flexibility to elect S-corp tax treatment (available to LLCs) once revenue justifies it, forfeiting thousands annually in reduced self-employment tax.
- Banks, payment processors, and commercial landlords require an EIN and formal business entity for account opening and lease execution.
- Failure to file the Georgia Annual Registration by April 1 results in a $25 late penalty; continued non-filing results in administrative dissolution, making the LLC legally inoperative until reinstated.
Formation context
Who should form in Georgia?
- Recommended for
- Businesses that actually operate in Georgia (Atlanta office, GA employees, or primary GA customer base) who want to avoid dual-state filing costs; Entrepreneurs seeking the lowest aggregate first-year LLC formation cost in the Southeast; Operating companies that expect to remain in Georgia long-term and do not need the structural advantages of formation-only states
- Tax treatment (default)
- Pass-through by default at the federal level: single-member LLCs are disregarded entities (Schedule C); multi-member LLCs are partnerships (Form 1065). Georgia taxes pass-through LLC income at the individual member level at Georgia's 5.39% flat income tax rate. Georgia does not impose a franchise tax on LLCs.
Georgia's $100 formation + $50/yr Annual Registration is the most cost-effective home-state formation in the Southeast. For businesses physically operating in Georgia, forming directly in Georgia avoids the dual-state cost of a Wyoming, Delaware, or Nevada formation plus Georgia foreign qualification ($225 registration + $50/yr). Formation-only state advantages apply mainly to holding companies and investor-facing structures.
No publication requirement in Georgia — unlike New York or Nebraska, you do not need to publish notice in a newspaper after filing.
FAQ
Common Georgia (Atlanta) LLC formation questions
Why does Georgia have the lowest LLC formation cost in the Southeast?
Georgia's $100 Articles of Organization fee plus $50/yr Annual Registration fee produces a ~$150 first-year total — the lowest aggregate first-year cost in the biz-license 10-state coverage set. Florida charges $125 to form + $138.75/yr; Texas charges $300 to form but $0/yr below the revenue threshold; Delaware charges $90 to form but $300/yr. Georgia's combination of a low formation fee and a very low recurring fee makes it the most cost-effective operating-state choice for growing businesses in the Southeast that want to form where they actually operate.
Does Georgia have a franchise tax for LLCs?
No. Georgia does not impose a franchise tax on LLCs. The only mandatory annual obligation is the $50 Annual Registration fee. Pass-through LLC income is taxed at the individual member level at Georgia's 5.39% flat income tax rate. There is no separate LLC-level state income or franchise tax for entities taxed as pass-throughs.
What is Georgia's income tax rate for LLC members?
Georgia imposes a flat 5.39% state income tax on individual income, including pass-through income from LLCs. This applies to the members' share of LLC income at the individual level. Georgia's 5.39% rate is lower than California (up to 13.3%), comparable to Massachusetts (5%), and higher than Texas or Florida (which have no personal income tax). For Midwest or Southeast operating businesses, Georgia's tax environment is favorable compared to most comparable states.
Are member names public in a Georgia LLC filing?
No. Georgia's Articles of Organization require only the LLC name and registered agent information — no member or manager names are required on the public filing. This gives Georgia LLCs a privacy profile comparable to Wyoming and Delaware for the initial Articles filing. Georgia's Annual Registration also does not require member disclosure. For most operating LLCs in Atlanta, this level of privacy is adequate without resorting to formation-only state workarounds.
How does the Annual Registration deadline work in Georgia?
Georgia LLCs must file an Annual Registration each year between January 1 and April 1. Unlike many states where the due date is the LLC's anniversary month, Georgia uses a fixed April 1 window for all LLCs regardless of formation date. The fee is $50. A $25 late penalty applies for filings received after April 1. File online at sos.ga.gov. Continued non-filing results in administrative dissolution.
Do I need a City of Atlanta business license in addition to the state LLC registration?
Yes, if your business physically operates in Atlanta. The City of Atlanta requires businesses to obtain a business occupational tax certificate, with fees based on annual gross receipts and business classification. Register at atlantaga.gov/business. Fulton County may also require separate county licensing depending on your business type. The state LLC registration with the Georgia Secretary of State does not satisfy Atlanta's local licensing requirements.
Should I form my Georgia LLC in a formation-only state instead?
For businesses actually operating in Georgia (office, employees, customers), forming directly in Georgia is almost always cheaper than forming in Wyoming, Delaware, or Nevada and then foreign-qualifying in Georgia. Georgia's $100 formation + $50/yr is low by any measure. Formation-only state advantages (Wyoming's charging-order statute, Delaware's Court of Chancery, Nevada's privacy protections) matter for holding companies and investor-facing structures, not for operating businesses based in Georgia.
How do I dissolve a Georgia LLC?
To dissolve a Georgia LLC, file Articles of Dissolution with the Georgia Secretary of State ($10 filing fee). Before filing, wind up the LLC's business: pay or settle debts, distribute remaining assets to members, and cancel any Atlanta city business licenses. All outstanding Annual Registration fees and penalties must be paid. If the LLC is registered as a foreign entity in other states, withdrawal applications must be filed in each state separately.
Not sure yet?
Should I form an LLC?
Still deciding between an LLC, sole proprietorship, S-Corp, or C-Corp? Our entity-type comparison breaks down formation cost, tax treatment, liability shield, and compliance complexity for all four structures side by side.
LLC vs S-Corp vs Sole Prop vs C-Corp — compare all four →Is a DBA enough?
DBA vs LLC — do you actually need a full LLC?
Already operating as a sole proprietor, or wondering whether a cheap county DBA filing ($10–$100) is enough instead of forming an LLC? A DBA lets you operate under a trade name — but provides zero liability protection. Our DBA vs LLC comparison breaks down exactly when a DBA is sufficient and when you need a state LLC filing.
DBA vs LLC — cost, liability shield & when to upgrade →After you file
Next steps after forming your LLC
Your Articles of Organization are filed — now make your LLC operational. Three actions every new LLC owner needs to take:
§ A Building permits in Georgia / Atlanta
§ B Other states & comparisons
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§ C Companion tools
Disclaimer: Informational only — not legal advice. LLC laws change; verify with a Georgia business attorney or CPA before filing.