What is the total cost to form an LLC in Georgia?

Filing the Articles of Organization online costs $110 — a $100 filing fee plus the $10 service charge that took effect September 6, 2025. If you hire a registered agent service ($50-$200/year), expect first-year costs of about $160-$310. After that, the main recurring cost is the $60 annual registration plus any agent fees.

Does Georgia have a franchise tax for LLCs?

No. Georgia imposes no franchise tax on LLCs taxed as pass-through entities. The main recurring state cost is the $60 annual registration. (A separate net worth tax applies only to entities taxed as corporations, and only when net worth exceeds $100,000.)

When is the Georgia LLC annual registration due?

The annual registration is due by April 1 each year and can be filed as early as January 1 through the Georgia Corporations Division. The fee is $60 ($50 plus the $10 service charge). Miss the deadline and a $25 late penalty applies; continued non-filing leads to administrative dissolution.

What happens if I file my Georgia annual registration late?

Filing after April 1 triggers a $25 late penalty. Continued non-filing leads to administrative dissolution, though an LLC can be reinstated within 5 years of the dissolution date. Georgia's late fee is low next to states like Florida ($400), but dissolution risk makes timely filing important.

Is Georgia a good state to form an LLC?

Georgia pairs modest fees ($110 to form, $60/yr) with no franchise tax on pass-through LLCs and a 4.99% flat income tax for 2026. Atlanta's tech scene and the state's film tax credits add to the appeal for many businesses.

Georgia LLC Costs 2026: $110 to Form + $60/yr

Q: Do Georgia LLCs pay state income tax?

Georgia LLCs are pass-through entities by default, so the LLC itself pays no income tax. Profits pass through to members, who report them on their personal returns at Georgia's flat 4.99% income tax rate (reduced from 5.19% effective January 1, 2026).

Formation Costs

Forming an LLC in Georgia means filing Articles of Organization with the Georgia Secretary of State's Corporations Division. Effective September 6, 2025, Georgia adds a $10 service charge to most filings, so the real online cost to form is $110, not $100. For a wider view of Georgia compliance, see our Georgia LLC compliance hub. Here are the formation costs to expect:

Required Fees

Filing	Cost	Notes
Articles of Organization	$110	$100 fee + $10 service charge (online)
Registered Agent Designation	$0	Included in Articles
Name Reservation (optional)	$30	$25 fee + $5 online service charge

Processing Times

Georgia offers several processing options:

Online filing: Generally processed in about 7 business days
Paper filing: Generally about 15 business days
2-business-day expedite: Additional $120
Same-day expedite: Additional $275 (submit before noon)
One-hour expedite: Additional $1,200

Tip: Online filing through the Georgia Corporations Division website is the fastest and most convenient option. Standard processing is typically adequate for most businesses.

Annual Fees and Registration

Every Georgia LLC must file an annual registration with the Secretary of State. This is your most significant recurring compliance requirement.

Annual Registration Details

Total fee: $60 ($50 filing fee + $10 service charge)
Due date: April 1 each year (filing opens January 1)
Filing method: Online or mail
Late fee: $25 if filed after April 1

What's Included in the Annual Registration

The annual registration confirms your LLC's information with the state:

Principal office address
Registered agent name and address
Names of managers or members
Confirmation LLC is still in business

Good to know: At $60 a year, Georgia's annual registration is among the lowest in the nation, and the $25 late penalty is modest. For deadline details and dissolution rules, see our Georgia LLC late filing penalties guide.

Georgia LLC Taxes

Here's what you need to know about Georgia LLC taxation:

Pass-Through Taxation

Default: Pass-Through Tax Treatment

By default, Georgia LLCs are treated as pass-through entities. The LLC itself doesn't pay income tax. Instead, profits "pass through" to members, who report them on their personal Georgia tax returns.

Georgia State Income Tax

Georgia uses a single flat income tax rate, and it has been falling:

Rate: 4.99% flat rate, effective January 1, 2026 (reduced from 5.19% in 2025 under HB 463)
Applies to: All taxable income
LLC members: Pay on their share of LLC profits

No Franchise Tax

Unlike California ($800/year) or other states, Georgia imposes no franchise tax on LLCs taxed as pass-through entities. Your main required state cost is the $60 annual registration.

Corporate and Net Worth Tax (If Applicable)

If your LLC elects to be taxed as a C-corporation:

Corporate income tax: 4.99% for 2026 (also reduced from 5.19% under HB 463)
Net worth tax: Applies only to corporations; no tax if net worth is $100,000 or less, capped at $5,000 above $22 million
Filing: Georgia Corporate Income and Net Worth Tax Return

Sales Tax

If your LLC sells taxable goods or services in Georgia:

State sales tax: 4%
Local sales tax: Up to 5% additional (varies by county)
Combined rate: Roughly 6% to 9% depending on location
Must register with the Georgia Department of Revenue

Registering an out-of-state company to operate in Georgia is a separate process. See our Georgia foreign LLC registration guide for the $235 Certificate of Authority filing, and our Georgia registered agent requirements guide for agent rules.

Other Business Costs

Registered Agent Costs

Option	Annual Cost	Best For
Serve as your own agent	$0	GA residents available during business hours
Basic agent service	$50-$99	Privacy protection
Full-service agent	$100-$200	Compliance alerts included

Optional But Recommended

Operating Agreement: $0-$500 (free templates available, attorney-drafted costs more)
EIN (Federal Tax ID): $0 (free from IRS)
Business Bank Account: $0-$25/month (varies by bank)
Business License: Varies by county and city
Trade Name Registration: $25 (if operating under different name)

Total Cost Breakdown

First Year Costs

Expense	Minimum	Typical
Articles of Organization	$110	$110
Registered Agent	$0	$100
Operating Agreement	$0	$0-$200
First Year Total	$110	$210-$410

Annual Ongoing Costs

Expense	Minimum	Typical
Annual Registration	$60	$60
Registered Agent	$0	$100
Annual Total	$60	$160

Cost-Saving Tips

1. File Online

Use the Georgia Corporations Division online filing system. It's faster and provides immediate confirmation.

2. File Annual Registration on Time

The $25 late fee is small, but timely filing keeps your LLC in good standing and avoids dissolution. Filing opens January 1 and runs through the April 1 deadline, so there is no reason to cut it close.

3. Be Your Own Registered Agent (If Appropriate)

If you're a Georgia resident with a physical address and consistent availability during business hours, serving as your own agent saves $50-$200/year.

4. Use Free Resources

Get your EIN free from the IRS website
Use free operating agreement templates
File your own annual registration (it's straightforward)

Bottom Line: Georgia is one of the more affordable states for LLC ownership. With a $110 formation cost, a $60 annual registration, and no franchise tax on pass-through LLCs, a Georgia LLC can be maintained for as little as $60/year if you handle basic tasks yourself.

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