How to Form an LLC in Georgia: Complete 2026 Guide

Georgia is a top destination for new businesses, with Atlanta serving as a major hub for technology, logistics, entertainment, and professional services. The state's LLC laws, governed by the Georgia Limited Liability Company Act (O.C.G.A. Title 14, Chapter 11), provide a flexible framework for business owners of all sizes.

This guide walks you through every step of forming a Georgia LLC in 2026, from naming your company to maintaining compliance.

Georgia LLC at a Glance

Item	Details
Governing Law	O.C.G.A. Title 14, Chapter 11 (Georgia LLC Act)
Filing Fee	$100 (online) / $110 (mail)
Annual Registration Fee	$50
Annual Registration Due Date	Between January 1 and April 1
State Income Tax	Graduated rates from 1% to 5.49% (2025); moving to flat 5.39% in 2025
Filing Portal	Georgia Corporations Division (ecorp.sos.ga.gov)
Processing Time	Online: 3–5 business days; Expedited: same day ($100 additional)

Step-by-Step: Forming Your Georgia LLC

Step 1: Choose Your LLC Name

Under O.C.G.A. 14-11-207, your Georgia LLC name must:

• Contain "Limited Liability Company," "LLC," or "L.L.C." (abbreviations like "Ltd. Liability Co." are also acceptable)
• Be distinguishable from other business names on record with the Georgia Secretary of State
• Not imply the LLC is a bank, trust company, or insurance company without proper authorization

Search for name availability on the Georgia Corporations Division business search. You can reserve a name for 30 days by filing an application with the Secretary of State ($25 fee).

Tip: Georgia's name reservation period (30 days) is shorter than most states. If you're not ready to file immediately, you may need to renew the reservation or simply file your Articles of Organization to lock in the name.

Step 2: Designate a Registered Agent

Georgia law (O.C.G.A. 14-11-209) requires every LLC to maintain a registered agent for service of process. The registered agent must have a physical street address in Georgia (not a P.O. Box) and must be available during normal business hours to accept legal documents.

Your registered agent can be:

• An individual resident of Georgia (including yourself, if you have a GA address)
• A domestic or foreign corporation or LLC authorized to do business in Georgia

If you don't have a Georgia address or prefer privacy, Entity Lane provides Georgia registered agent service for $49/yr with document scanning and compliance reminders. Learn more about whether to use a service or be your own agent.

Step 3: File Articles of Organization

File your Articles of Organization with the Georgia Secretary of State through the online portal (ecorp.sos.ga.gov) or by mail.

Required information (per O.C.G.A. 14-11-204):

• The LLC's name
• The principal office address
• The registered agent's name and Georgia street address
• The name and address of each organizer
• Whether the LLC is member-managed or manager-managed
• The mailing address of the LLC (if different from principal office)

Filing fee: $100 (online) or $110 (by mail)

Processing time: Online filings typically take 3–5 business days. Same-day expedited processing is available for an additional $100.

Publication requirement: Georgia does not have a newspaper publication requirement for LLCs. (Georgia used to require this for corporations, but LLCs have never been subject to it.)

Step 4: Draft an Operating Agreement

Georgia does not legally mandate an operating agreement, but O.C.G.A. 14-11-101(15) defines it as the agreement governing the LLC's affairs, and the statute's default rules apply in the absence of one. Creating an operating agreement lets you customize rules for:

• Capital contributions and ownership percentages
• Distribution of profits and losses
• Management responsibilities and decision-making authority
• Transfer restrictions on membership interests
• Procedures for adding or removing members
• Dissolution and winding-up procedures

Even single-member LLCs benefit from an operating agreement — it demonstrates to courts and creditors that the LLC is a genuine separate entity, strengthening your liability protection.

Step 5: Obtain an EIN

Get your free Employer Identification Number from the IRS at irs.gov. The online application takes about 5 minutes and your EIN is issued immediately. You'll need this for banking, taxes, and hiring.

Step 6: Register for Georgia State Taxes

Register with the Georgia Department of Revenue for applicable taxes:

• Sales and use tax: If selling taxable goods or services in Georgia (4% state rate plus local additions, typically totaling 7–8%)
• Withholding tax: If you have employees in Georgia
• Income tax: Georgia has graduated income tax rates. The state is transitioning to a flat tax rate — 5.39% for 2025, with further reductions planned

You can register for all applicable tax accounts through the Georgia Tax Center.

Step 7: Obtain Local Business Licenses

Georgia does not have a statewide general business license, but most cities and counties require a local business license (often called an "occupation tax certificate"). For example:

• City of Atlanta requires an occupation tax certificate from the Office of Revenue
• Fulton County requires a separate business license
• Many professions require state licensing (contractors, electricians, cosmetologists, real estate agents, etc.)

Check with your city and county government for specific requirements.

Georgia Annual Registration

Georgia requires all LLCs to file an Annual Registration with the Secretary of State between January 1 and April 1 each year (O.C.G.A. 14-11-1103). This is Georgia's equivalent of an annual report.

The annual registration confirms:

• The LLC's name and principal office address
• The registered agent name and address
• The name and address of at least one member or manager

Fee: $50

Late filing: If not filed by April 1, you have until the end of the calendar year to file as "delinquent." If you fail to file for two consecutive years, the state can administratively dissolve your LLC.

At $50/yr, Georgia's annual registration is significantly more affordable than North Carolina's $200 annual report, though not as inexpensive as New Mexico's $0 (no annual report required).

Georgia LLC Costs Summary

Item	Cost	Frequency
Articles of Organization (online)	$100	One-time
Name Reservation (optional)	$25	One-time (30-day hold)
Registered Agent (Entity Lane)	$49	Annual
EIN	Free	One-time
Annual Registration	$50	Annual (due April 1)
Expedited Processing (optional)	$100	One-time
Certificate of Good Standing (optional)	$10	As needed
Total First Year	$199	—
Annual Ongoing (Year 2+)	$99	—

See our full LLC cost breakdown to compare Georgia against other states.

Georgia LLC Tax Considerations

Georgia LLCs are pass-through entities by default — the LLC itself doesn't pay state income tax. Instead, profits pass through to the members' personal Georgia income tax returns.

Key Georgia Tax Facts

• Personal income tax: Georgia is transitioning from graduated rates (1%–5.75%) to a flat rate. The 2025 rate is 5.39%, with further reductions planned.
• Sales tax: 4% state rate, plus local additions typically bringing the total to 7–8%
• No franchise tax on LLCs: Georgia imposes a net worth tax on corporations but not on LLCs
• Self-employment tax: LLC members who actively participate in the business owe federal self-employment tax (15.3%) on their share of profits

Member-Managed vs. Manager-Managed in Georgia

Under O.C.G.A. 14-11-304, Georgia LLCs default to member-managed unless the Articles of Organization specify manager-management.

• Member-managed: All members share equally in management authority. Each member can bind the LLC in contracts and transactions. This works well for small businesses where all owners are active.
• Manager-managed: Management authority is delegated to one or more designated managers (who may or may not be members). Non-manager members are passive — they share in profits but don't run daily operations. This is better for LLCs with investors or silent partners.

Foreign LLCs Registering in Georgia

If you formed your LLC in another state (such as New Mexico) but do business in Georgia, you must register as a foreign LLC with the Georgia Secretary of State (O.C.G.A. 14-11-702). This requires filing an Application for Certificate of Authority and paying a $235 fee. You'll also need a Georgia registered agent and must file annual registrations.

Frequently Asked Questions