How to Form an LLC in Georgia — 2026 Filing Guide

Required?

Yes

Who can serve

Georgia resident individual with a physical GA street address, or a registered Georgia business entity, who is available during normal business hours to accept service of process

Can I serve myself?

Yes

Commercial RA cost

~$125/yr

Self-serving as RA places your home address on the public Georgia eCorp record. Commercial RA services ($50–$150/yr) maintain privacy and ensure the April 1 Annual Registration deadline and other legal mail are not missed.

Renewing or switching? Compare standalone registered agent services — Northwest, Harbor Compliance, Registered Agents Inc., InCorp, and more.

1. Search for name availability through the Georgia SOS Use the Georgia eCorp portal at ecorp.sos.ga.gov to confirm your desired LLC name is available. The name must include a valid LLC designator under O.C.G.A. § 14-11-207. Optional: reserve the name for 30 days ($25) while preparing documents.
2. Appoint a Georgia registered agent Designate a registered agent with a physical Georgia street address (no PO boxes) who is available during normal business hours. Georgia residents with a GA street address may self-serve as RA, but this places your home address on the public eCorp record. Commercial RA services ($50–$150/yr) maintain privacy and ensure legal mail is never missed.
3. File Articles of Organization with the Georgia Secretary of State File online through the Georgia eCorp portal at ecorp.sos.ga.gov ($100 fee). Provide: LLC name, principal office address, registered agent name and GA street address, and organizer signature. Standard online processing: 7–10 business days. Same-day expedited processing available for an additional $100 fee.
4. Draft an Operating Agreement Although not required to be filed with the state, an Operating Agreement governs membership percentages, voting rights, profit and loss allocation, member admission and exit rules, and dissolution under O.C.G.A. § 14-11-305. Atlanta-area LLCs and multi-member LLCs should invest in a comprehensive OA — Georgia courts rely on the OA to resolve member disputes.
5. Obtain an EIN from the IRS After Articles 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).
6. Register with the Georgia DOR if selling taxable goods or services If your LLC will sell taxable goods or services in Georgia, register for a sales tax ID at gtc.dor.georgia.gov (free). Georgia's state sales tax rate is 4%; local taxes vary by county and city. Atlanta's combined rate is approximately 8.9%. Register before the first taxable sale.
7. Open a business bank account Bring your EIN Confirmation Letter, Articles of Organization, photo ID, and Operating Agreement. Atlanta's banking market includes large national banks and regional institutions like Ameris Bank and Synovus. A separate business account is the most important step to maintaining the LLC's liability shield.
8. File the Annual Registration each year between January 1 and April 1 Georgia LLCs must file an Annual Registration and pay the $50 fee between January 1 and April 1 each year. Filed online through the Georgia eCorp portal. Failure to file by April 1 results in administrative dissolution. IMPORTANT: Georgia calls this filing an 'Annual Registration' — not an 'Annual Report.' Use the correct term in all communications and compliance tracking.

Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.; Georgia Income Tax, O.C.G.A. § 48-7-20 et seq. (5.49% flat individual rate transitioning to 4.99% under HB 1437); IRS Rev. Rul. 77-137 on single-member LLC tax treatment.

Direct filing portal: https://ecorp.sos.ga.gov/

Formation context

Who should form in Georgia?

Recommended for

Georgia residents and businesses operating primarily in Georgia — especially Atlanta, Augusta, Savannah, Columbus, Macon, and the broader Georgia metro areas; Small business owners, freelancers, consultants, and entrepreneurs in the Atlanta metro area who want low-cost, low-friction LLC formation; Southeast-based businesses with Georgia operating nexus looking for a cost-competitive alternative to Tennessee's higher fees; Logistics, distribution, and real estate LLCs in the Georgia port corridor (Savannah/Brunswick) and Atlanta Hartsfield-Jackson hub

Tax treatment (default)

Pass-through by default: single-member LLCs are disregarded entities (Schedule C); multi-member LLCs are partnerships (Form 1065). Georgia imposes a flat 5.49% individual income tax on members' GA-source pass-through income (rate transitioning toward 4.99% by 2029 under HB 1437). No franchise tax on LLCs. The $50/yr Annual Registration is an administrative filing, not a tax on income or revenue. Can elect S-corp status (Form 2553) once payroll justifies it.

If you live outside Georgia but are forming here, note that Georgia's $100 + $50/yr cost structure offers no particular advantage over peer Southeast states for out-of-state founders. Form in the state where you genuinely operate to avoid paying both Georgia fees and foreign qualification fees in your home state.

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 LLC formation questions

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.

Once your LLC clears ~$80K in annual net profit, an S-Corp election (IRS Form 2553) typically saves $5,000–$15,000/year in self-employment taxes by splitting owner income into a W-2 salary + tax-free distributions. The election is free — Form 2553 has no IRS filing fee. The key decision factors: your net income level, a defensible reasonable-compensation salary, and the 75-day Form 2553 filing window after LLC formation.

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.

Missing your annual report deadline triggers late fees and — if left long enough — administrative dissolution, which voids your LLC's liability shield until reinstated. Know your Georgia deadline, fee, and the consequences of missing it.

Also see the LLC annual report requirements hub for state-by-state deadlines, fees, late penalties, and reinstatement rules.

If your LLC opens an office, hires employees, or regularly does business in another state, you must foreign-qualify there — or face fines, back taxes, and loss of standing to sue. Our foreign qualification guide covers when you need it, how to file a Certificate of Authority, and what it costs.

Your Articles of Organization are filed — now make your LLC operational. Four actions every new LLC owner needs to take:

Formation gets your LLC into existence; contracts, trademark protection, operating agreement review, and vendor-document review keep it usable. Compare subscription and per-document legal platforms before you rely on a template or pay a local attorney retainer.

Commingling personal and business funds is the #1 way LLC owners lose their liability shield. A separate business account — in your LLC's legal name, with your EIN — is the foundational act of corporate formality. Mercury, Novo, Bluevine, Relay, and Found open same-day with no monthly fees. Compare online banks vs. Chase and Bank of America.

How you pay yourself depends on your LLC's tax classification — not what you call the transfer. A disregarded single-member LLC pays via owner draw with SE tax on all net profit. An S-Corp-elected LLC splits income between a W-2 salary (FICA applies) and tax-free distributions. Getting this wrong triggers IRS audit risk and SE-tax errors.

Single-member LLCs file Schedule C with their personal Form 1040 (due April 15). Multi-member LLCs file Form 1065 by March 15. S-Corp-elected LLCs file Form 1120-S by March 15. Know your form, your deadline, and the common deductions — home office, vehicle, retirement contributions, and startup costs — before your first April filing.