Form a Business in Georgia

Filing fees, deadlines, registered agent rules, and tax structure for Georgia, verified against the Georgia Secretary of State, Corporations Division on Jun 11, 2026.

Georgia at a glance

LLC Formation
$100
Articles of Organization
Corp Formation
$100
Articles of Incorporation
Nonprofit Formation
$50
Articles of Incorporation: Nonprofit
Annual Report: LLC
$50
annual filing
Annual Report: Corp
$50
annual filing
Registered Agent
Street address
Georgia address required

What makes Georgia different

  • Annual Registration due Apr 1 every year. Calendar-based, NOT anniversary. Every Georgia entity has the same Apr 1 deadline regardless of when it was formed. Entity formed Aug 15, 2024 → first Annual Registration due Apr 1, 2025 (within 90 days of Jan 1 of the…
  • Georgia Corp Publication Requirement (legal organ newspaper). New corporations MUST publish a notice of intent to incorporate in the official legal organ (newspaper) of the county of registered office, once a week for two consecutive weeks. $40 fee directly to…
  • Paper filings get a $10 service charge surcharge. $100 online formation becomes $110 paper. $50 annual registration becomes $60 paper. Most other states give parity or discount online; GA charges extra for paper.
  • Multi-year Annual Registration available. 1-year $50, 2-year $100, 3-year $150. No discount, but locks in compliance and reduces administrative overhead. Useful for stable entities.
  • Online Annual Registration processes immediately. No expedite fee required for online filings. Paper expedite: $60 two-business-day service.
  • No franchise tax. No corporate business tax minimum. Unlike NJ ($375 minimum CBT), DE (franchise tax), CA ($800 FTB), GA does not impose any state-level tax just for entity existence. Only filing fees ($50/year) + income tax on actual profit.
  • GA reformed personal AND corporate income tax to a single 5.39% flat rate (effective 2025). Reform from progressive brackets. Both LLC members and C-Corps pay 5.39% on net income. Among the lowest rates in southeastern US.
  • Reinstatement after administrative dissolution: $250 + back annual registrations. Plus $25 late fee per missed year. 2-year defaulted entity = $250 + ($50 × 2) + ($25 × 2) = $400.

Georgia tax structure

Sales tax 4.0%.

For detailed tax planning, see the Georgia Secretary of State, Corporations Division and the Georgia Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Georgia?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Georgia ruleset (re-verified quarterly against Georgia Secretary of State, Corporations Division).

Filing portal: https://ecorp.sos.ga.gov/