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

The minimum cost to form a Georgia LLC is $100 for the Articles of Organization. If you use a registered agent service ($50-$200/year), expect first-year costs of $150-$300. Annual costs thereafter are $50 for registration plus any registered agent fees.

Does Georgia have a franchise tax for LLCs?

No, Georgia does not impose a franchise tax on LLCs. The primary recurring cost is the $50 annual registration fee. LLCs taxed as pass-through entities pay income tax through their members, not at the entity level.

When is the Georgia LLC annual registration due?

The annual registration is due by April 1 each year. The filing must be completed through the Georgia Corporations Division. If you miss the deadline, a $25 late fee applies, and continued non-filing can lead to administrative dissolution.

What happens if I file my Georgia annual registration late?

Filing after April 1 triggers a $25 late penalty. If you continue to not file, your LLC may be administratively dissolved. Georgia's late fee is relatively low compared to states like Florida ($400), but dissolution risk makes timely filing important.

Is Georgia a good state to form an LLC?

Georgia is an excellent choice for LLC formation due to low fees ($100 formation, $50 annual), no franchise tax, and a business-friendly environment. Atlanta's growing tech scene and the state's film industry incentives make it attractive for many businesses.

Georgia LLC Taxes & Fees 2026: Complete Cost Guide

Q: Do Georgia LLCs pay state income tax?

Georgia LLCs are typically pass-through entities, meaning the LLC itself doesn't pay income tax. Instead, profits pass through to members who report them on their personal tax returns at Georgia's 5.49% flat income tax rate.

Item	Cost/Details	Notes
Articles of Organization	$100	One-time formation fee
Annual Registration	$50	Due April 1 each year
Late Filing Penalty	$25	Plus administrative dissolution risk
Registered Agent	$0-$200/year	Free if you self-serve
Foreign LLC Registration	$225	For out-of-state LLCs
Certified Copy	$10	Per document

Formation Costs

Forming an LLC in Georgia requires filing Articles of Organization with the Georgia Secretary of State's Corporations Division. Here are all the formation costs you should expect:

Required Fees

Filing	Cost	Notes
Articles of Organization	$100	Required, one-time
Registered Agent Designation	$0	Included in Articles
Name Reservation (optional)	$25	Holds name 30 days

Processing Times

Georgia offers several processing options:

Standard processing: 7-10 business days
Expedited (24-hour): Additional $100
Same-day processing: Additional $250
Online filing: Generally faster than mail

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

Filing fee: $50
Due date: April 1 each year
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 News: Georgia's $50 annual registration fee is one of the lowest in the nation. Combined with the low late penalty ($25), Georgia is very affordable for ongoing LLC maintenance.

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 has a flat income tax rate:

Rate: 5.49% flat rate (2024)
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 does not impose a franchise tax on LLCs. Your only required state fee is the $50 annual registration.

Corporate Tax (If Applicable)

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

Rate: 5.49% corporate income tax
Net worth tax: May also apply based on net worth
Filing: Georgia Corporate Income Tax Return

Sales Tax

If your LLC sells taxable goods or services in Georgia:

State sales tax: 4%
Local sales tax: Up to 4% additional (varies by county)
Combined rate: 4% to 8% depending on location
Must register with Georgia Department of Revenue

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	$100	$100
Registered Agent	$0	$100
Operating Agreement	$0	$0-$200
First Year Total	$100	$200-$400

Annual Ongoing Costs

Expense	Minimum	Typical
Annual Registration	$50	$50
Registered Agent	$0	$100
Annual Total	$50	$150

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

While Georgia's $25 late fee is low, timely filing avoids any penalties and keeps your LLC in good standing. The April 1 deadline gives you several months to file.

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 most affordable states for LLC ownership. With low formation costs ($100), minimal annual fees ($50), and no franchise tax, a Georgia LLC can be maintained for as little as $50/year if you handle basic tasks yourself.

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