Cost to Start a Business in Georgia: State Fees by Entity Type, Publication and Local Certificates
Cost to Start a Business in Georgia: State Fees by Entity Type, Publication and Local Certificates
Most people asking about the cost to start a business in Georgia want one number first. For an LLC, it is $110 to file Articles of Organization with the Secretary of State. That answers how much it costs to start an LLC in Georgia at the state level, and the Georgia LLC filing fee is the same whether you file online or on paper. Your real total is higher once you add the annual registration, a trade name if you need one, newspaper notices, and the local certificate your city or county requires.
This guide covers state fees by entity type, optional state charges, publication costs, and local certificate costs. It is informational content, not legal or tax advice. Entity choice, tax treatment, and licensing depend on facts specific to your business, so consult a qualified Georgia attorney or CPA before you file.
State fees by entity type
The fees below are Secretary of State totals, meaning the fee plus the $10 service charge where it applies, effective September 6, 2025. Fees can change, so confirm them on the Secretary of State schedule at sos.ga.gov/corporations-division before you file. Most filings go through the eCorp portal.
| Entity type | Cost item | Fee | Source |
|---|---|---|---|
| Sole proprietorship | State entity filing | $0 | Secretary of State (none required) |
| Sole proprietorship | Trade name, if not using your own legal name | About $165 (confirm with clerk) | Clerk of Superior Court, county where business is chiefly carried on |
| General partnership | State filing | $0 | Nothing filed with the state |
| Limited partnership | Filing | $110 | Secretary of State |
| Limited partnership | Annual registration | $60 | Secretary of State |
| LLC | Articles of Organization (online or paper) | $110 | Secretary of State |
| LLC | Annual registration (January 1 to April 1; first due the year after formation) | $60 | Secretary of State |
| LLC | Late annual registration penalty | $25 | Secretary of State |
| Corporation | Articles of Incorporation | $110 | Secretary of State |
| Corporation | Notice of incorporation | About $40 (confirm with county legal organ) | County legal organ (newspaper) |
| Corporation | Annual registration (first within 90 days of incorporating) | $60 | Secretary of State |
| Corporation | Net worth tax, Form 600 or 600S ($0 for net worth up to $100,000; up to $5,000) | $0 to $5,000 by net worth | Department of Revenue |
| LLC taxed as partnership or disregarded entity | Net worth tax | None | Not owed |
| Nonprofit corporation | Articles of Incorporation (confirm for nonprofit) | $110 | Secretary of State |
| Nonprofit corporation | Annual registration | $40 | Secretary of State |
| Nonprofit corporation | Charitable solicitation registration | Check with the Charities Division | Secretary of State |
| Foreign LLC or corporation | Certificate of authority to transact business in Georgia | $235 | Secretary of State |
| Foreign LLC or corporation | Transacting business without authority | $500 penalty plus back fees | Secretary of State |
If you operate as a sole proprietor or general partnership under your own name, your state filing cost is $0. Choosing an LLC or corporation adds the Articles fee and the annual registration. Corporations also add the newspaper notice and the net worth tax.
Two points in the table often surprise people. First, Georgia levies no franchise tax on a typical single-member or partnership LLC. Second, corporations, and LLCs taxed as corporations, owe the net worth tax described above. Income tax is one flat rate, not a graduated schedule: 5.19% for 2025 and 4.99% for 2026. The corporate income tax rate equals the individual rate, and income that passes through an LLC or partnership is taxed at the individual rate on the owner's return.
Trade names and newspaper notices
A trade name, also called a DBA, is not filed with the Secretary of State. You file it with the Clerk of Superior Court in the county where the business is chiefly carried on. The clerk fee is about $165 in the counties checked, but confirm your county's figure with the clerk. You also pay a newspaper charge, because notice must run in the county legal organ once a week for two weeks. Corporations face a separate newspaper cost for the notice of incorporation, which is about $40 and should also be confirmed with the county legal organ. Newspaper rates vary, so ask the clerk and the paper for quotes before you settle on a budget. More detail is at sos.ga.gov/page/business-division-faq.
Optional state costs
These charges apply only when you need them:
- Name reservation: $35 for 30 days
- Amendment: $30
- Certificate of existence: $20
- Reinstatement after administrative dissolution: about $260
- Expedited review, added to the filing fee: $120 for 2 business days, $275 for same day if received by noon, or $1,200 for one hour on business days
Online filings generally process in 7 to 10 business days, and paper filings take about 15. Expedited review is the way to shorten that window, and it costs more than the filing itself.
Every Georgia entity must keep a registered agent at a registered office with a Georgia street address. A P.O. box does not qualify. For an LLC, the agent must be an individual Georgia resident or a corporation authorized to do business in Georgia, and the registered office must be the agent's business office. An entity cannot be its own registered agent. A Georgia-resident individual can serve, so a paid service is optional. If you hire one, vendor prices vary, so compare what each one includes.
Other startup costs
- EIN from the IRS: $0
- Sales tax registration at the Georgia Tax Center: free, at gtc.dor.ga.gov. Georgia issues no separate resale permit. For resale purchases, you give your supplier Form ST-5, the certificate of exemption.
- Sales tax rates: The state rate is 4%. Combined state and local rates run from 6% to 9% by county and city, with Atlanta at 8.9%. Remote sellers owe collection at $100,000 of Georgia sales or 200 separate transactions.
- Workers' compensation: Required at three or more workers, including part-time workers. Premiums depend on payroll and risk, so ask an insurer for a quote.
- State paid leave: Georgia has no state paid sick leave or family leave mandate, so there is no state cost for either.
- Professional licenses: Contractors, electricians, plumbers, cosmetology, real estate and similar fields are licensed by state boards that set their own fees. Check with the specific board before you budget.
- Cottage food: No state license is needed since July 1, 2025 (HB 398), but local business licensing and zoning still apply.
Local costs: the occupation tax certificate
Georgia has no state business license. The Secretary of State issues none, and Department of Revenue sales tax registration is not a business license. The local license is an occupation tax certificate, often called a business license, issued under O.C.G.A. Title 48, chapter 13. The city issues it for businesses inside city limits. The county issues it for unincorporated areas. A business inside a city pays the city, not the county. More than half of Georgians live outside any city, so for many readers the county is the issuer.
Each of Georgia's 159 counties and about 537 cities and towns sets its own formula, deadlines and prerequisites, so no statewide range applies. Formulas use flat fees, employee counts or gross receipts. Two examples show the difference:
- Unincorporated Gwinnett County: The certificate is charged at $0.65 to $1.30 per $1,000 of gross revenue, depending on class, plus an $80 non-refundable issuance fee. A Certificate of Occupancy runs about $180 there.
- Columbus: The administrative fee is $75. For certain listed professions, the city may charge up to $400 per professional instead. That $400 is a ceiling the locality may set, not a flat fee, so confirm the current schedule with the city.
Price your own city or county before you budget. The city or county government office is the authority for its own figures.
If you have more than 10 employees, a private employer must file an E-Verify affidavit with the application to get the local certificate (O.C.G.A. 36-60-6). The affidavit itself has no fee.
Worked example: a single-member LLC
Suppose you reserve a name for 30 days and pay for same-day review when you file Articles of Organization. Using only the state figures above:
- Name reservation: $35
- Articles of Organization: $110
- Same-day expedited review (received by noon): $275
- State total at formation: $420
Your first annual registration is $60, due between January 1 and April 1 of the year after you form. Local certificate costs are not included in that total, so add your city or county figure before you set your budget.
Confirm every fee on the Secretary of State schedule at sos.ga.gov/corporations-division, and check current filing details at ecorp.sos.ga.gov. For planning help, the Georgia Small Business Development Center at the University of Georgia offers advising. This guide is informational only, not legal or tax advice, so consult a qualified attorney or CPA for your situation.