How to Start a Corporation in Georgia: $110 Articles, Newspaper Notice and the Net Worth Tax

Forming a Georgia corporation starts with a $110 filing, but that is only the first line of the budget. The Articles of Incorporation are simple to file. The newspaper notice is a separate charge, a corporation has formalities an LLC does not, and a corporation pays a state net worth tax and files an annual registration every year. This guide covers how to start a corporation in Georgia in the order you will do it, with the exact fees and deadlines at each step.

This is informational content, not legal or tax advice. Your situation may call for different choices. Before you file, talk with a Georgia business attorney and a CPA, especially if you have several owners, plan to raise outside money, or are deciding between a corporation and an LLC.

Step 1: Check the Name in eCorp and Reserve It if Needed

Start with the Secretary of State's business search. Your corporate name must be distinguishable from names already on the state's records, and it must carry the corporate ending the Secretary of State requires. Read the state's name rules before you file, because a rejected filing costs you time.

If you need more time to prepare, you can reserve the name for 30 days for $35. The reservation holds the name only. It does not form the corporation, so you still have to file the Articles of Incorporation before the 30 days run out.

Step 2: Appoint a Registered Agent

Every Georgia corporation must keep a registered agent at a registered office with a Georgia street address. A P.O. box or mail drop does not qualify. The corporation rules are in O.C.G.A. 14-2-501. A corporation cannot serve as its own registered agent, so you need a separate person or company. The agent receives legal papers and state notices for the corporation, so choose one you can rely on. Changing the agent later costs $5 per entity (minimum $20) plus the $10 service charge. For the full rules, read our Georgia registered agent guide.

Step 3: File the Articles of Incorporation for $110

The Articles of Incorporation cost $110 total: the $100 filing fee plus a $10 service charge. You can file through the Secretary of State's eCorp portal or on paper. Online filing is generally faster than paper. The Secretary of State posts processing times, and they change, so check them on eCorp before you set a launch date.

If you need the filing faster, expedited review is available for $120 (2 business days), $275 (same day if received by noon) or $1,200 (one hour on business days).

Step 4: Publish the Notice of Incorporation

This is the step first-time founders most often miss. Under O.C.G.A. 14-2-201.1, you must publish a notice of incorporation once a week for two weeks in the county legal organ, the newspaper designated for legal notices in your county. An undertaking must be filed with the Articles of Incorporation.

Publication is not included in the $110. It is a separate newspaper charge of about $40, but the paper sets its own price. Call the legal organ before you file, ask for the current rate and deadlines, and budget for it up front.

Step 5: Set Up the Corporate Formalities

An LLC can run on an operating agreement and simple records. A corporation is expected to keep a clearer paper trail:

• Bylaws: written rules for how the corporation is governed, including how directors and officers are chosen and how meetings work.
• Directors: elect or appoint your board and record the decision.
• Shareholders: identify who owns the company and how many shares each owner holds.
• Stock issuance: issue shares to each owner and record what each one paid or contributed.
• Minutes: keep written records of the organizational meeting and later board and shareholder decisions.

Step 6: Get an EIN and Complete Local and State Registrations

Once the Secretary of State accepts your filing, get a federal Employer Identification Number from the IRS. The EIN is free. Then complete the registrations below.

The Local Occupation Tax Certificate

Georgia has no general statewide business license. The Secretary of State issues none, and a Department of Revenue sales tax registration is not a business license either. Most businesses instead need an occupation tax certificate, often called a business license, issued locally under O.C.G.A. Title 48, chapter 13.

A city issues the certificate for a business inside city limits, so a business inside a city pays the city, not the county. The county issues it for businesses in unincorporated areas. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites. More than half of Georgians live outside any city, so for many readers the county is the issuer. Confirm the rules with the city or county where your corporation's office is located.

Private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6). If your corporation provides a regulated service such as contracting, electrical work, cosmetology or real estate, you will also need an occupational license from the state board that governs that field.

Department of Revenue Registration

Register through the Georgia Tax Center if your corporation sells taxable goods or has employees. Sales tax registration is free. The state sales tax rate is 4%, and combined state and local rates run from 6% to 9% depending on the county and city. Atlanta's combined rate is 8.9%.

Georgia issues no separate resale permit. When you buy goods to resell, give your supplier Form ST-5, the certificate of exemption. Out-of-state sellers owe Georgia sales tax collection once they reach $100,000 in Georgia sales or 200 separate transactions.

Employees

Workers' compensation insurance is required once you have three or more workers, and that count includes part-time workers. Georgia has no state paid sick leave or family leave mandate, so your obligations come from federal law and your own policies.

Recurring Costs: The Annual Registration

The annual registration is the corporation's annual report. It costs $60, made up of the $50 registration fee and the $10 service charge. File it between January 1 and April 1 each year. The late penalty is listed at $25, so confirm the current amount with the Secretary of State.

Check with the Secretary of State for your first due date. The statute and the Secretary of State FAQ describe the first filing timing differently, so do not assume a date until the state confirms it for your corporation.

Taxes: The Net Worth Tax and the Income Tax

A corporation files Georgia Form 600 and pays the net worth tax under O.C.G.A. 48-13-70 through 48-13-80. The tax is due on the 15th day of the fourth month of the tax year. The amount depends on net worth. According to the Department of Revenue table, the tax is $0 for net worth up to $100,000 and $125 above that, rising in steps to $5,000 at the top. Check the table in the current Form 600 instructions for your exact bracket.

Corporate income tax uses one flat rate that equals the individual rate: 5.19% for 2025 and 4.99% for 2026. There are no brackets to work through.

An LLC is treated differently. Georgia levies no franchise tax on a typical single-member or partnership LLC. A corporation, and an LLC taxed as a corporation, pays the net worth tax described above. That difference is one of the main factors in choosing an entity, and we compare the two in our Georgia LLC vs. corporation comparison.

Dissolution Risk

The Secretary of State can begin administrative dissolution when the annual registration is 60 days past due. A corporation faces one more ground: if the Department of Revenue reports that it failed to file license or occupation tax returns for a year, the corporation can be dissolved under O.C.G.A. 14-2-1420.

If the corporation is dissolved, reinstatement within 5 years costs about $260. Read our reinstatement guide for the process.

Georgia Corporation Cost Summary

Item	Cost	Notes
Name reservation	$35	Holds the name for 30 days
Articles of Incorporation	$110	$100 fee plus $10 service charge
Expedited review	$120, $275 or $1,200	2 business days, same day if received by noon, or one hour
Newspaper notice	About $40 (set by the paper)	Once a week for two weeks; separate from the $110
Annual registration	$60	$50 plus $10 service charge; January 1 to April 1
Late annual registration	$25 penalty	Confirm with the Secretary of State
Reinstatement after dissolution	About $260	Within 5 years
Net worth tax	$0 to $5,000	Based on net worth; Form 600
Georgia Tax Center sales tax registration	Free	Required if you sell taxable goods or have employees

Before You File

Confirm four items before you file: the newspaper rate and deadlines with the legal organ, your first annual registration date with the Secretary of State, your net worth bracket in the current Form 600 instructions, and the occupation tax certificate rules for your city or county. These are the items most likely to change between filing and launch.

This guide is informational and is not legal or tax advice. Consult a qualified Georgia attorney or CPA for your specific situation.