Georgia Business Taxes for New Owners: Flat 4.99% Income Tax, Sales Tax, Net Worth Tax and Filing Calendar

Georgia business taxes for new owners are easier to track than in most states because the income tax uses one flat rate for individuals and corporations. The rest of the system has more moving parts: sales tax, a net worth tax for some entities, employer registrations, and a local license that varies by city and county. This guide covers each tax you are likely to meet in your first year, with the current figure, the form name, and where to go next.

The order matters. First, form the entity with the Secretary of State. Then register with the Department of Revenue if you sell taxable goods or have employees, add employer accounts if you hire, and finally obtain the local occupation tax certificate and any license your activity requires. Each section below links to the detailed guide.

This is informational content, not legal or tax advice. Tax rules change, and a qualified CPA or tax attorney should review your situation before you file, especially if you plan a pass-through election or have employees. Confirm each figure with the agency named before you rely on it.

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Georgia Income Tax Rate for 2026: One Flat Rate

Georgia taxes individuals and corporations at one flat rate. The rate is 5.19% for tax year 2025 and 4.99% for tax year 2026, set by HB 463, signed May 11, 2026. Further reductions toward 3.99% depend on revenue triggers, so do not plan around a specific future rate. The corporate income tax rate equals the individual rate. Check the Georgia Department of Revenue site each year for the current rate.

The form you file depends on how the business is organized:

Form 500: individual returns. A single-member LLC reports on its owner's Form 500.
Form 600: C corporations.
Form 600S: S corporations. Georgia S corporations file Form 600S.
Form 700: partnerships and multi-member LLCs.

Georgia Pass-Through Entity Tax Election

HB 149 (2021) lets a partnership or S corporation elect to pay Georgia tax at the entity level rather than passing income through to its owners. You make the election by checking the box on Form 700 (partnership or multi-member LLC) or Form 600S (S corporation) by the original or extended due date. The election is irrevocable for that tax year. For the entity-level rate, check with the Georgia Department of Revenue, because this guide does not state it. Ask a CPA to model the owner-level result before you check the box, since the choice affects how each owner reports their share.

Net Worth Tax and Georgia LLC Taxes

Georgia levies no franchise tax on a typical single-member or partnership LLC, but there is an exception. Corporations, and LLCs taxed as corporations, pay a net worth tax of $0 to $5,000 depending on net worth. The table starts at $0 for net worth up to $100,000. Disregarded single-member LLCs and partnership LLCs do not pay this tax. If you are weighing Georgia LLC taxes against a corporate structure, read Georgia franchise tax: what LLC owners need to know.

Sales and Use Tax

The state sales tax rate is 4%. Local taxes raise combined rates to between 6% to 9%, depending on the county and city. Examples are Atlanta at 8.9%, Columbus and Augusta at 9%, and Cobb and Gwinnett at 6%. Rates change, so verify each one against the Department of Revenue rate chart and its date before you quote it or charge tax.

Register at the Georgia Tax Center. Registration is free, the sales tax number arrives by email in about 15 minutes, and the registration does not need renewal. Georgia issues no separate resale permit. When a buyer purchases for resale, the buyer gives you Form ST-5, the certificate of exemption, instead of paying tax. Remote sellers must collect Georgia sales tax once they reach $100,000 in Georgia sales or 200 separate transactions. Read Georgia sales tax for new businesses and online sellers and how to get a resale certificate in Georgia for the steps.

Employer Taxes

If you have employees, register for a withholding account with the Department of Revenue and register for unemployment insurance with the Georgia Department of Labor. Workers' compensation coverage is required at three or more workers, and part-time workers count. Georgia has no state paid sick leave or family leave mandate. Walk through the hiring steps in Georgia hiring your first employee.

Business Personal Property Return

If the business owns equipment, furniture, or other tangible business property, file a business personal property return with the county. The filing window is January 1 to April 1 each year. Details are in Georgia business personal property tax.

Local Occupation Tax Certificate

Georgia issues no general statewide business license. The Secretary of State issues none, and registering for sales tax with the Department of Revenue 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. A business inside a city pays the city, not the county. A business in unincorporated territory pays the county. More than half of Georgians live outside any city, so for many owners the county is the issuer.

Each of Georgia's 159 counties and about 537 cities sets its own formula, deadlines, and prerequisites, so check with your issuing government before you open. Private employers with more than 10 employees must file an E-Verify affidavit to get the certificate (O.C.G.A. 36-60-6). Licenses for regulated trades such as contractors, electricians, plumbers, cosmetology, and real estate come from state boards, including the Secretary of State Professional Licensing Boards Division. See Georgia business license requirements for the local process.

Federal Items That Affect Georgia Owners

Self-employment tax is 15.3% on 92.35% of net earnings, never on the whole profit. The Social Security wage base, which is the maximum earnings subject to the Social Security portion of the tax, is $176,100 for 2025 and $184,500 for 2026.

2025 and 2026 Changes to Know

HB 463 lets employees exclude up to $1,750 of overtime pay and up to $1,750 of cash tips through 2028. It also places reporting duties on employers. Confirm the form and deadline with the Department of Revenue.
HB 463 repealed several credits, including the teleworking credit and the base year port traffic credit. If you claimed either, check with a CPA about your prior returns.
Act 435 (HB 141) lets a CPA affidavit stand in for tax returns when a locality figures occupation tax, effective July 1, 2026.
Act 445 (HB 1112) sets cash rounding rules, effective July 1, 2026.
The Georgia Tax Court accepts petitions from July 1, 2026.

Georgia Business Tax Filing Calendar

This table lists only the dates confirmed in this guide. For everything else, follow the form instructions.

Item	When	Notes
Annual registration (Secretary of State)	January 1 to April 1 each year	$60 ($50 plus $10 service charge). An LLC files its first registration the year after it forms. A corporation files within 90 days of incorporating. Confirm the current window at the Corporations Division.
Business personal property return (county)	January 1 to April 1	File with the county.
Net worth tax (corporations and LLCs taxed as corporations)	With Form 600 or Form 600S	$0 to $5,000 by net worth. See the form instructions.
Pass-through entity election	By the original or extended due date on Form 700 or Form 600S	Irrevocable for the year. See the form instructions.
Income tax returns (Forms 500, 600, 600S, 700)	See the form instructions	A single-member LLC reports on the owner's Form 500.
Sales and use tax	See the form instructions	Registration is at the Georgia Tax Center.
Employer withholding and unemployment insurance	See the form instructions	Register with the Department of Revenue and the Department of Labor.
Local occupation tax certificate	Set by each city or county	Check with the city or county that issues your certificate.

Next Steps

File Articles of Organization or Articles of Incorporation through the Secretary of State eCorp portal. The filing costs $110 in total.
Register with the Georgia Tax Center if you will sell taxable goods or have employees.
Confirm the local occupation tax certificate with your city or county.
Ask a CPA to review the pass-through election and the net worth tax before your first return.

The Georgia Small Business Development Center at the University of Georgia can help with planning questions. Because tax treatment depends on your facts, get advice from a qualified CPA or attorney before you act on anything in this guide.