How to Start an LLC in Georgia

Georgia is a business-friendly state with a low $100 LLC filing fee — one of the most affordable in the country — and a straightforward online formation process. With a flat state income tax rate of 5.39% (which has been declining in recent years) and an efficient Secretary of State filing system, Georgia makes it easy for entrepreneurs to get their LLC up and running. Standard processing takes 7-10 business days when filing online, with expedited options available.

Follow these steps to start your Georgia LLC in 2026.

How to Start an LLC in Georgia (6 Steps)

Step 1: Name Your Georgia LLC

Your Georgia LLC name must be distinguishable from any other business entity registered with the Georgia Secretary of State. The name must include a designator such as “Limited Liability Company,” “LLC,” or “L.L.C.” to clearly identify the business structure. You can check name availability using the Georgia Corporations Division business search tool.

If you find an available name but aren’t ready to file immediately, you can reserve it for 30 days by filing a Name Reservation application for $25. Georgia has one of the shortest reservation periods among U.S. states, so be prepared to file your Articles of Organization quickly after reserving. Before finalizing your name, check for domain name availability and search the USPTO trademark database to avoid potential trademark conflicts.

Georgia naming rules:

• Must include “Limited Liability Company,” “LLC,” or “L.L.C.”
• Must be distinguishable from other business entities registered with the Georgia Secretary of State
• Cannot include words suggesting the LLC is a bank, insurance company, or government agency without proper authorization
• Cannot use professional designations (like “architect” or “engineer”) unless the LLC is properly licensed

Step 2: Choose a Registered Agent

Georgia requires every LLC to have a registered agent with a physical street address in Georgia. The registered agent receives legal documents — including lawsuits, subpoenas, and official state correspondence — on behalf of your LLC. The registered agent must be available at the designated address during normal business hours.

You can serve as your own registered agent (if you have a Georgia address), but this means your personal address becomes part of the public record and you must be physically available during all business hours. A professional registered agent service provides privacy, reliability, and ensures you never miss an important legal document.

Our top recommendation is Northwest Registered Agent ($39/year), which also handles LLC formation for $39 + the $100 state fee. This is the most cost-effective way to get both formation and registered agent service in one package.

Step 3: File Your Articles of Organization

To create your Georgia LLC, file Articles of Organization with the Georgia Secretary of State, Corporations Division. The easiest and fastest way to file is online through the Georgia Corporations Division website. Online filing provides immediate confirmation and faster processing compared to mail filing.

When completing the Articles of Organization, you’ll choose between a member-managed and manager-managed structure. In a member-managed LLC, all owners participate in running the business. In a manager-managed LLC, one or more designated managers handle operations while other members serve as passive investors. Most small Georgia LLCs choose member-managed.

Filing details:

• Filing fee: $100
• Online filing: ecorp.sos.ga.gov (recommended — faster processing)
• Processing time: 7-10 business days (standard), 1-2 business days (expedited for additional fee)

Information required:

• LLC name
• Registered agent name and address
• Principal office address
• Mailing address (if different from principal office)
• Organizer name and address
• Management structure (member-managed or manager-managed)
• Names and addresses of managers (if manager-managed) or members (if member-managed)

Step 4: Create an Operating Agreement

Georgia does not legally require an operating agreement, but having one is strongly recommended for every LLC. An operating agreement is an internal document that establishes the rules for your LLC’s operations, including ownership percentages, how profits and losses are distributed, voting procedures, management responsibilities, and what happens if a member wants to leave or if the LLC is dissolved.

Without an operating agreement, your LLC will be governed by the default rules in the Georgia Revised Uniform Limited Liability Company Act, which may not match your intentions. For multi-member LLCs, an operating agreement is essential for preventing disputes between members. Banks and financial institutions also typically require a copy of your operating agreement before opening a business bank account for your LLC.

Step 5: Get an EIN

Apply for an Employer Identification Number (EIN) through the IRS website. It’s free and takes about 15 minutes online. An EIN is a nine-digit number that serves as your LLC’s federal tax identification number — similar to a Social Security Number for your business. You need an EIN to open a business bank account, hire employees, file federal and state taxes, and apply for business credit. Even single-member LLCs should get an EIN to protect their personal Social Security Number.

The IRS online EIN application is available Monday through Friday, 7:00 a.m. to 10:00 p.m. Eastern Time. You’ll receive your EIN immediately upon completing the online application. After obtaining your EIN, open a dedicated business bank account to keep your personal and business finances completely separate — this is essential for maintaining your LLC’s liability protection.

Step 6: File Your Georgia Annual Registration

Every Georgia LLC must file an Annual Registration with the Secretary of State between January 1 and April 1 each year. The filing fee is $50. You can file your annual registration online through the Georgia Corporations Division website. This registration confirms your LLC’s current information, including the registered agent, principal office address, and member or manager names.

Your first annual registration is due between January 1 and April 1 of the year following your LLC’s formation. For example, if you form your LLC in September 2026, your first annual registration is due between January 1 and April 1, 2027. Failure to file the annual registration on time can result in administrative dissolution of your LLC. If dissolved, you can reinstate your LLC by filing the overdue registration and paying any associated fees.

Georgia LLC Costs

Total first-year cost: $189-$449. Georgia is one of the more affordable states for LLC formation, with a low $100 filing fee and a reasonable $50 annual registration. If you serve as your own registered agent, your mandatory first-year costs are just $150 ($100 + $50). See our complete guide to LLC costs by state.

Georgia LLC Taxes

Georgia has a flat personal income tax rate of 5.39% as of 2026. LLC profits that pass through to members are taxed at this rate. Georgia has been gradually reducing its income tax rate in recent years — it was 5.75% in 2023, 5.49% in 2024, and continues to decline as part of ongoing tax reform legislation. This makes Georgia increasingly attractive for LLC owners from a tax perspective.

Georgia does not impose a separate franchise tax on LLCs. However, LLCs that elect to be taxed as C corporations are subject to the state’s 5.75% corporate income tax rate. Most small LLCs are taxed as pass-through entities and only pay the personal income tax on their share of profits. Multi-member LLCs must file a Georgia partnership return (Form 700), even though the LLC itself does not pay tax — the return reports each member’s share of income.

Georgia has a state sales tax rate of 4%, with local additions that can bring the total to between 7% and 9% depending on the county. Most Georgia counties add a 3% local option sales tax. If your LLC sells taxable goods or services, you’ll need to register for a sales tax number through the Georgia Department of Revenue.

All LLC members also owe federal income tax and self-employment tax (15.3%) on their share of LLC profits, regardless of the state’s tax treatment.

Georgia LLC Annual Requirements

Georgia LLCs must file an Annual Registration with the Secretary of State between January 1 and April 1 each year. The fee is $50. This registration confirms your LLC’s current information, including the registered agent, principal office address, and member or manager details. You can file online through the Georgia Corporations Division website.

If you fail to file the annual registration by April 1, your LLC may be subject to administrative dissolution. The Secretary of State will send a notice before dissolving the LLC, giving you an opportunity to file the overdue registration. If your LLC is dissolved, reinstatement requires filing all overdue registrations and paying any associated fees.

Beyond the annual registration, keep your registered agent information current and update the Secretary of State if your LLC’s information changes during the year. If you hire employees, register with the Georgia Department of Labor for unemployment insurance and set up state income tax withholding through the Georgia Department of Revenue. Maintain your operating agreement and keep accurate financial records for your LLC.

Best LLC Formation Services for Georgia

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Frequently Asked Questions

How much does it cost to start an LLC in Georgia?

The state filing fee for a Georgia LLC is $100, making it one of the most affordable states for LLC formation. Annual costs include the $50 annual registration and a registered agent service ($39-$299/year). Most people spend between $189 and $449 in their first year. If you serve as your own registered agent, your mandatory first-year costs are just $150.

How long does it take to form an LLC in Georgia?

Online filings through the Georgia Corporations Division are typically processed in 7-10 business days. Expedited processing is available for an additional fee and can reduce turnaround to 1-2 business days. Mail filings take longer and are not recommended for fast turnaround.

Do I need a registered agent in Georgia?

Yes, every Georgia LLC must have a registered agent with a physical street address in Georgia. The registered agent must be available during normal business hours to accept legal documents and official correspondence on behalf of your LLC. A P.O. box cannot be used as a registered agent address.

Does Georgia require an operating agreement?

No, Georgia does not legally require an operating agreement. However, creating one is strongly recommended. It defines member responsibilities, profit distribution, voting procedures, and management structure. It also helps maintain the legal separation between you and your LLC. Banks typically require one to open a business account.

How are LLCs taxed in Georgia?

Georgia has a flat personal income tax rate of 5.39% as of 2026, and this rate has been declining in recent years. LLC profits passed through to members are subject to this rate. Georgia does not impose a separate franchise tax on LLCs. The state sales tax is 4%, with local additions bringing the total to 7-9% depending on the county.

Can I be my own registered agent in Georgia?

Yes, any Georgia resident with a physical street address in the state can serve as their own registered agent. Your address will be part of the public record, accessible to anyone who searches for your LLC. You must be available during all business hours to accept service of process. Many LLC owners prefer a professional service for privacy and convenience.

Does my Georgia LLC need a business license?

Georgia does not have a general state business license. However, most counties and cities in Georgia require a local business license or occupation tax certificate. For example, the City of Atlanta requires a business license for most commercial activities. Some industries also require state-level professional licenses. Check with your county and city government offices for specific requirements.

When is the Georgia LLC annual registration due?

The annual registration must be filed between January 1 and April 1 each year. The fee is $50. You can file online through the Georgia Corporations Division website. Your first registration is due between January 1 and April 1 of the year following your LLC’s formation. Failure to file on time can lead to administrative dissolution.

What is Georgia’s income tax rate for LLCs?

Georgia has a flat income tax rate of 5.39% as of 2026. This rate applies to LLC profits passed through to individual members. Georgia has been gradually reducing its income tax rate through ongoing tax reform legislation — it was 5.75% in 2023 and 5.49% in 2024. Further reductions are possible in coming years.

Can a non-resident form an LLC in Georgia?

Yes, you do not need to be a Georgia resident or a U.S. citizen to form an LLC in the state. You will need a registered agent with a physical address in Georgia. Many non-residents use a professional registered agent service for this purpose. If you conduct business in Georgia, your LLC will be subject to Georgia income taxes regardless of where you live.