How to Start an LLC in Georgia: $110 State Fee, Registered Agent, Trade Names and the Annual Registration

Forming a Georgia LLC takes one state filing, a registered agent, and a few follow-up registrations. The state filing costs $110 total. Most of the remaining work happens after it: the local occupation tax certificate, tax registration if you need it, and the annual registration that keeps the company in good standing. This guide covers the steps in the order you should take them.

This is informational content, not legal or tax advice. For questions about ownership, liability, or tax treatment, talk to a Georgia attorney or a CPA. Confirm fees and deadlines on the agency pages linked below before you file, because they can change.

Step 1: Check the Name in eCorp

Search the proposed name in the Secretary of State business search. The name must include a limited liability company designator, such as Limited Liability Company, LLC or L.L.C., and it must be distinguishable from names already on the Secretary of State's records. Review the name rules on the Corporations Division site before you file.

You can reserve a name for 30 days for $35, which is $25 plus the $10 service charge. The reservation is optional. It is useful if you need time to finish your paperwork before filing.

Step 2: Appoint a Registered Agent

Every Georgia LLC must keep a registered agent at a registered office with a Georgia street address. A P.O. box or mail drop does not qualify. For an LLC, the agent must be one of the following: an individual who lives in Georgia, a domestic corporation, or a foreign corporation authorized to do business in Georgia. The registered office must be the agent's business office (O.C.G.A. 14-11-209).

An LLC cannot be its own registered agent. A member or manager who lives in Georgia can serve as the agent, though many owners use a commercial agent instead. Changing the agent later costs $5 per entity (minimum $20) plus the $10 service charge. Compare your options on the Georgia registered agent page.

Step 3: File the Articles of Organization

The Articles of Organization create the LLC. The filing costs $110 total: the $100 fee plus a $10 service charge. The price is the same whether you file online through the Georgia Secretary of State eCorp portal or on paper. Only the speed differs.

• Online: about 7 to 10 business days
• Paper: about 15 business days
• Expedited review (added to the filing fee): $120 for 2 business days, $275 for same-day review if received by noon, or $1,200 for one-hour review on business days

The eCorp form tells you what information it needs. Have your registered agent details, your organizer information, and your business address ready before you start.

Step 4: Write an Operating Agreement

An operating agreement sets out ownership percentages, voting rights, how decisions get made, and what happens when a member leaves. You do not file it with the state, so the Secretary of State does not review it. Keep the signed copy with your company records. A written agreement is the strongest evidence of how the owners intended the business to run, and a multi-owner LLC should not operate without one.

Step 5: Get a Free EIN From the IRS

An Employer Identification Number is the federal tax ID for your LLC. You can get one for free directly from the IRS. Many third-party sites charge for the same number, so go to the IRS directly. Learn the process on the EIN for Georgia businesses page.

Step 6: Get the Local Occupation Tax Certificate

Georgia issues no general statewide business license. The Secretary of State issues none, and registering for sales tax is not a business license. The local license is an occupation tax certificate, often called a business license. A city issues it for businesses inside city limits. A county issues it for businesses in unincorporated areas (O.C.G.A. Title 48, chapter 13).

Georgia has 159 counties and about 537 cities and towns, and each sets its own fee formula, deadlines, and prerequisites. A business inside a city pays the city, not the county. More than half of Georgians live outside any city, so for many owners the county is the issuing authority. Confirm with your city or county clerk which one applies to your address.

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). Details are on the E-Verify requirements page.

If your work requires a state occupational license, such as contracting, electrical, plumbing, cosmetology, or real estate, you apply to the relevant state board through the Secretary of State Professional Licensing Boards Division. That license is separate from the local certificate.

Step 7: Register With the Department of Revenue

Register through the Georgia Tax Center if your LLC sells taxable goods or has employees. Registration is free. Georgia's state sales tax rate is 4%. Combined state and local rates run from 6% to 9% depending on the county and city, with Atlanta at 8.9%. Confirm the rate for your location with the Department of Revenue.

Georgia issues no separate resale permit. A business buying goods for resale gives the seller Form ST-5, the certificate of exemption. Out-of-state sellers owe Georgia sales tax collection once they reach $100,000 of Georgia sales or 200 separate transactions. Read the full process on the sales tax for new businesses page.

If you plan to hire, workers' compensation insurance is required at three or more workers, and that count includes part-time workers. Georgia has no state paid sick leave or family leave mandate. See the hiring your first employee guide for the next steps.

Step 8: File a Trade Name Only If You Need One

File a trade name, also called a DBA, only if the LLC will operate under a name different from the one in its Articles of Organization. Trade names are not filed with the Secretary of State. You file with the Clerk of Superior Court in the county where the business is chiefly carried on.

Georgia requires the notice to be published in the county legal organ once a week for two weeks. The clerk fee is about $165 plus the newspaper charge. Those amounts vary by county, so confirm them with your county clerk. The full process is covered on the Georgia DBA trade name page.

The Annual Registration

Every Georgia LLC files an annual registration with the Secretary of State. The cost is $60: a $50 filing fee plus the $10 service charge. The $50 is a filing fee, not a tax.

The first annual registration is due between January 1 and April 1 of the year after the LLC is formed (O.C.G.A. 14-11-1103(c)). For example, an LLC formed in October 2026 files its first registration between January 1 and April 1, 2027. After that, the same window applies every year. A late filing carries a $25 penalty. Confirm the current window and penalty with the Secretary of State Corporations Division before you file, because the dates can change.

What Happens If You Miss It

Dissolution is not immediate. The Secretary of State may begin administrative dissolution only after the annual registration is 60 days past due, or after the LLC has had no registered agent for 60 days. The state then mails a notice, and the LLC is dissolved only if the problem is not cured within 60 more days (O.C.G.A. 14-11-603).

If the LLC is dissolved, it can be reinstated within 5 years for about $260. See the reinstatement guide for the steps.

How Your LLC Is Taxed

• Federal and Georgia default: An LLC is taxed as a disregarded entity (single member) or as a partnership (Form 700 for Georgia) unless it elects to be taxed otherwise (O.C.G.A. 14-11-1104).
• Franchise tax: A typical single-member or partnership LLC pays no Georgia franchise tax. Corporations, and LLCs taxed as corporations, pay a net worth tax of $0 to $5,000 depending on net worth.
• Income tax: Georgia uses one flat individual rate: 5.19% for 2025 and 4.99% for 2026. The corporate rate equals the individual rate.

Two Notes Before You File

Series LLCs: Georgia has no series LLC structure.

Beneficial ownership reporting: No Georgia state beneficial ownership filing was found. Under current federal rules, domestic companies are not required to file a FinCEN beneficial ownership report. Rules in this area have changed, so confirm the current FinCEN requirements before you assume you are exempt.

Total Startup Costs at a Glance

Item	Cost	When
Name reservation (optional)	$35	Before filing
Articles of Organization	$110	Step 3
Expedited review (optional)	$120, $275 or $1,200	Step 3
Trade name (if needed)	About $165 clerk fee plus newspaper charge (confirm with county clerk)	Step 8
Annual registration	$60	January 1 to April 1 each year
Reinstatement (only if dissolved)	About $260	Within 5 years of dissolution

Start with the eCorp name check, file the Articles of Organization, and then work through the local certificate and tax registration. Set a calendar reminder for April 1 every year so the annual registration never slips. For questions about your specific structure, consult a Georgia attorney or CPA.