Georgia Business Guide
How to Start a Business in Georgia
Everything you need to form your Georgia LLC, corporation, or sole proprietorship, with exact fees, timelines, and step-by-step instructions.
Georgia is a practical place to start a business. Forming an LLC costs $110 whether you file online or on paper, and a typical single-member or partnership LLC owes no franchise tax. Income passes through at a flat individual rate of 4.99% for 2026.
This guide covers every step of starting a business in Georgia, from choosing a structure to licenses.
Choosing Your Georgia Business Structure
This is the first decision and it affects everything: taxes, liability, paperwork. If you are unsure, an LLC is the right default for most Georgia small businesses.
| Entity Type | Liability Protection | Taxation | Georgia Filing Fee | Annual Cost | Best For |
|---|---|---|---|---|---|
| LLC | Yes | Pass-through | $110 | $60 Annual Registration | Most small businesses |
| Corporation | Yes | Double (C-Corp) or pass-through (S-Corp) | $110 | $60 Annual Registration, plus net worth tax ($0 to $5,000 by net worth) | Raising investment, stock options |
| Sole Proprietorship | No | Pass-through | $0 | $0 | Freelancers, side hustles |
| Partnership | No | Pass-through | $0 | $0 | 2+ owners (consider an LLC instead) |
8 Steps to Start Your Georgia Business
- 1
Choose your business structure
LLC, corporation, or sole proprietorship. Each has different costs, tax treatment, and liability protection.
- 2
Pick and reserve your business name
Search the Georgia Secretary of State, Corporations Division database. Reserve for $35 (30 days).
- 3
Appoint a registered agent
Must have a Georgia street address (no P.O. box). For an LLC the agent must be an individual who lives in Georgia or a company authorized to do business in Georgia. You can serve as your own agent if you qualify, or hire a service (prices vary).
- 4
File your formation documents
Articles of Organization ($110) or Articles of Incorporation ($110) with the Georgia Secretary of State, Corporations Division.
- 5
Get your EIN from the IRS
Free and online from the IRS. Do not pay anyone for this.
- 6
Register for sales tax if you sell goods
Through the Georgia Department of Revenue. State sales tax rate: 4% state rate; combined state and local rates run from 6% to 9% by county and city (Atlanta 8.9%).
- 7
Get required licenses and permits
Georgia issues no general statewide business license. Registering for sales tax with the Department of Revenue is not a business license, and the Secretary of State issues none.
- 8
Register for Georgia taxes
Personal income tax: 5.19% flat for 2025; 4.99% flat for 2026.
How Much Does It Cost to Start a Business in Georgia?
| Item | Cost | Notes |
|---|---|---|
| LLC filing fee (Georgia Secretary of State, Corporations Division) Required | $110 | Online filings take about 7 to 10 business days and paper filings about 15 business days. |
| Corporation filing fee Required | $110 | If forming a corporation instead |
| Annual Registration Required | $60 | Between January 1 and April 1 each year; an LLC files its first annual registration in the year after it forms. |
| Name reservation | $35 | 30 days |
| Registered agent service | Varies | Free if you qualify and serve as your own agent; services set their own prices |
| EIN (IRS) Required | $0 | Always free |
| Business license | Varies | Georgia issues no general statewide business license. |
| Operating agreement | $0 to $500+ | Free template or attorney-drafted |
| Realistic LLC total (year 1) | $110 plus optional costs |
Start a Specific Business in Georgia
How to Start an Electrical Contracting Business: Contractor License, Classes and SB 553Licenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Plumbing Business: Master and Journeyman Licenses After SB 553Licenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start an HVAC Business: Conditioned Air Contractor License, Experience and RenewalLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Roofing Business: No State Roofing License, the Specialty List and Local RulesLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a General Contracting Business: Residential and Commercial Licenses and Net WorthLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Handyman Business: What You Can Do Without a LicenseLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Painting Business: Specialty-List Exemption and Lead-Safe RulesLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Landscaping Business: Live Plant License, Pesticide Rules and IrrigationLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Lawn Care Business: Pesticide Licenses and Live Plant RulesLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Pressure Washing Business: Licenses, Wash Water and InsuranceLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Junk Removal Business: Hauling Rules, Landfills and InsuranceLicenses, permits, startup costs and first steps in GeorgiaRead the guide →How to Start a Cleaning Business: Licenses, LLC Question and InsuranceLicenses, permits, startup costs and first steps in GeorgiaRead the guide →
Georgia Business Guides
Formation & Entity Types
- How to Start an LLC in Georgia
- How to Start a Corporation in Georgia
- Sole Proprietorship in Georgia
- Georgia LLC vs Corporation
- Georgia LLC vs S Corp
- Georgia Foreign LLC Registration
- How to Start a 501(c)(3) Nonprofit in Georgia
- How to Start an S Corp in Georgia
- Benefits of an LLC in Georgia
- Georgia Net Worth Tax (the State's Franchise-Style Tax)
- Georgia LLC Annual Registration
- How to Dissolve an LLC in Georgia
- Georgia Registered Agent Services Compared
- Georgia DBA (Trade Name)
- Reinstating a Dissolved Georgia LLC or Corporation
Licenses, Permits & Registrations
- Georgia Business License
- Georgia Resale Certificate
- Georgia Home-Based Business Laws
- Georgia Food Truck Permits by County
- How to Get a Georgia Contractor License
- Georgia E-Verify and Legal Presence Affidavits for a Business License
- Decatur Georgia Business License
- Smyrna Business License
- Peachtree Corners Business License
- Georgia Short-Term Rental Rules by City
- Georgia Alcohol Licenses
Taxes & Compliance
- Georgia Business Personal Property Tax
- Georgia Workers' Compensation
- Hiring Your First Employee in Georgia
- Georgia Sales Tax for New Businesses and Online Sellers
- Georgia Business Insurance
Costs, Money & Services
- Cost to Start a Business in Georgia
- Best LLC Services in Georgia
- Georgia Registered Agent
- Georgia Small Business Grants and Funding in 2026
- Best Accounting and Bookkeeping Services in Georgia
- Best Banks for Small Business in Georgia
County Business Licensing
Why Start a Business in Georgia?
- Forming an LLC or a corporation costs $110 total, online or on paper, and an LLC with no corporate tax election owes no franchise tax.
- Georgia's population is 11,302,748 as of July 1, 2025, the 8th largest state, and its economy is about $936 billion, 8th in the nation.
- Individual and corporate income tax is one flat rate: 4.99% for 2026.
- More than half of Georgians live outside any city, so the county is often the licensing office for new businesses.
- Atlanta's airport and the Port of Savannah anchor one of the largest logistics economies in the country.
Georgia Business Resources
Georgia Secretary of State, Corporations DivisionEntity filing, name search, online filingsos.ga.gov →Georgia Department of RevenueSales tax registration, business tax registrationdor.georgia.gov →Georgia Small Business Development Center (SBDC) at the University of GeorgiaFree business counseling and trainingwww.georgiasbdc.org →SBA Georgia District OfficeFederal loans, programs, and mentoringwww.sba.gov →
Frequently Asked Questions
- How long does it take to form an LLC?
- Online filings take about 7 to 10 business days and paper filings about 15 business days. Expedited review is available for $120 (2 business days), $275 (same day if received by noon) or $1,200 (one hour on business days).
- What does it cost in year one?
- The Articles of Organization filing fee is $110, and reserving a name for 30 days is optional at $35. The first Annual Registration fee of $60 is due the year after the LLC forms, so it falls outside year one.
- Can a non-resident form a Georgia LLC?
- Residency rules for LLC owners are not covered here, so confirm them with the Georgia Secretary of State Corporations Division at https://sos.ga.gov/corporations-division before filing.
- What is the cheapest way to start?
- Filing the Articles of Organization at the standard $110 fee is the lowest-cost route, whether online or on paper, because expedited review costs extra. Online filing takes about 7 to 10 business days, while paper filing takes about 15 business days.
- Is an operating agreement required?
- Whether an operating agreement is required is not covered here, so confirm it with the Georgia Secretary of State Corporations Division at https://sos.ga.gov/corporations-division before filing.