Quick answer

Quick Answer

To start a Georgia LLC, you must file Articles of Organization with the Georgia Corporations Division and pay a $100 online filing fee. You must appoint a registered agent with a physical Georgia address. Once formed, you are required to file an Annual Registration between January 1 and April 1 each year, which costs $60. Georgia does not charge a franchise tax, but pass-through LLC profits are subject to a flat 5.49% state income tax.

Georgia LLC filing fee

The state filing fee for forming an LLC in Georgia is $100 if you file online. Filing by mail increases the cost to $110 and takes significantly longer to process. Online filings are generally approved within 1 to 3 business days.

Step 1: Choose a name

Your LLC's name must be unique and distinguishable from other businesses registered in Georgia. Furthermore, the name must include the words "Limited Liability Company" or the abbreviation "LLC" or "L.L.C." You can verify name availability using the Georgia Corporations Division online business search tool.

Step 2: Appoint a registered agent

Georgia law mandates that every LLC maintain a registered agent within the state. This person or business must have a physical street address in Georgia (P.O. Boxes are invalid) and must be available during normal business hours to receive legal documents and service of process. You can act as your own registered agent if you reside in Georgia.

Step 3: File formation documents

Your LLC is officially created when you file Articles of Organization with the Georgia Corporations Division. This form requires your LLC's name, its principal office address, and the name and address of your registered agent. Filing this document online costs $100.

Step 4: Create an operating agreement

While Georgia does not require you to file an operating agreement with the state, drafting one is critical. This internal document outlines ownership percentages, profit distribution, and management procedures. Without one, your LLC is governed by default state laws. Banks will also require an operating agreement to open a business account.

Step 5: Get an EIN

An Employer Identification Number (EIN) is a free 9-digit tax ID issued by the IRS. You need an EIN to hire employees, open a business bank account, and file federal taxes. Applying for an EIN takes only a few minutes online via the IRS website.

Step 6: Register for state taxes if needed

If your LLC sells tangible products, you must register with the Georgia Department of Revenue to collect the 4% state sales tax (plus any local county taxes, which often bring the total to 7-8%). Additionally, LLC profits pass through to your personal tax return and are subject to Georgia's flat 5.49% income tax.

Step 7: File annual reports and stay compliant

Georgia requires all LLCs to file an Annual Registration each year. The filing period is fixed: you must file between January 1 and April 1, regardless of when your LLC was originally formed. The fee is $60 ($50 base fee plus a $10 service charge). Filing is done online. Failure to file can lead to administrative dissolution.

Georgia LLC Cost

Fee Type Amount
Formation fee $100 (Online)
Registered agent estimate $39 - $150 / year
Annual report fee $60 / year
Franchise tax $0 (None)
Publication fee if applicable $0 (None)
Other recurring fees Local business licenses (varies)
WHEN THIS MAY NOT APPLY

If you do not live in Georgia, do not operate from Georgia, and do not have a specific Georgia-related reason for forming there, a Georgia LLC may not be the best default choice. You may still need to register the LLC as a foreign LLC in the state where you actually operate, which can create duplicate filing fees, registered agent costs, and annual compliance requirements.

Georgia currently charges $100 to form a domestic LLC. Annual reports are currently $60. For many purely online businesses, it is usually worth comparing your home state with commonly used business-friendly states such as Wyoming, which charges $100 to form an LLC and has a $60 minimum annual license tax, before choosing Georgia.

Should you form your LLC in Georgia?

A Georgia LLC usually makes sense if you live in Georgia, operate your business from Georgia, or have a clear legal or tax reason to use Georgia. If you live and operate somewhere else, forming in Georgia may create extra registered agent costs, foreign qualification requirements, and duplicate compliance obligations. Georgia may appeal to some owners, but compare it with Wyoming, Delaware, Nevada, and your home state in our guide to the best state for an online business LLC. For a comprehensive overview of starting a business, visit our LLC formation hub.

Situation Is a Georgia LLC usually a good fit?
You live in Georgia Usually yes
Your business operates in Georgia Usually yes
You want privacy Depends on state rules
You live in another state Usually only if you have a specific reason
You are a non-US resident Depends on banking, taxes, and compliance needs

Georgia LLC vs Wyoming LLC

Comparing Georgia to Wyoming, Wyoming wins on cost, taxes, and privacy. A Wyoming LLC has a $100 setup fee and a $60 minimum annual fee (similar to Georgia's $100 setup and $60 annual fee). However, Wyoming has no state income tax (Georgia has a 5.49% tax) and Wyoming provides complete anonymity for LLC owners (Georgia lists owners on public record). For a non-resident holding company, Wyoming is superior. For a local Atlanta coffee shop, Georgia is required.