Georgia LLC at a glance
For an LLC, Georgia is one of the more affordable states: it costs $110 to form and $60 a year to keep in good standing with the Secretary of State. The Corporations Division handles filings through its eCorp online system.
| Item | Georgia rule |
|---|---|
| Formation document | Articles of Organization (CD 030) with Transmittal Form 231 |
| State fee to form | $110 ($100 filing fee + $10 service charge) |
| Standard processing | Online generally 7 to 10 business days; paper generally 15 business days |
| Expedite | $120 two business days, $275 same day, $1,200 one hour |
| Annual registration | $60, filed 1 January to 1 April each year from the year after formation |
| Late penalty | $25 |
| Registered agent | Required, with a Georgia street address (no PO box) |
| Where to file | Georgia Secretary of State, Corporations Division, online or by mail |
The fees above come from the Corporations Division’s filing fees schedule, effective 6 September 2025, which added a $10 service charge to most filings, both online and on paper. Older guides that quote $100 to form and $50 a year are out of date.
How to start an LLC in Georgia
You start a Georgia LLC by filing Articles of Organization with the Secretary of State, then getting an EIN and diarizing the first annual registration. The Secretary of State’s guide to registering a domestic entity sets out what you need.
- Choose a name and check it. Search the eCorp business search for names already on record. If you are not ready to file, a 30-day name reservation costs $35. The guide lets you file with either the new name or a valid reservation number.
- Appoint a registered agent. The agent must have a Georgia street address and be located there. You can serve yourself if you live in Georgia, or use a registered agent service.
- File the Articles of Organization. Complete the Articles (CD 030) and the Transmittal Form (231), file online through eCorp or by mail, and pay $110. Our articles of organization guide explains the fields.
- Sign an operating agreement. Georgia does not collect it, but it records ownership and who can sign, and banks often ask to see it.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you apply online; without one you apply by fax, mail or phone under the IRS EIN rules. Our EIN application service handles the no-SSN route.
- Register for state taxes you need. Sales tax, withholding and other Georgia taxes are registered with the Georgia Department of Revenue through the new business registration page.
- Diary the annual registration. The first one is due between 1 January and 1 April of the year after the LLC was formed. Our compliance deadline calendar can remind you.
Prefer to hand it over? Our filing team checks the name and agent details, prepares the Articles, files them and keeps the approved documents in your portal. For the general process in any state, see how to start an LLC.
Georgia LLC cost
A Georgia LLC costs $110 to form, and $60 a year after that, so the first two years cost $170 in state fees. Everything else on the schedule is optional or only applies if something changes.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $110 | At formation |
| Name reservation, 30 days (optional) | $35 | Before filing |
| Expedite, two business days (optional) | $120 | At filing |
| Expedite, same day (optional) | $275 | At filing |
| Expedite, one hour (optional) | $1,200 | At filing |
| Annual registration | $60 | 1 January to 1 April each year |
| Late filing penalty | $25 | If filed after 1 April |
| Amended annual registration | $30 | To change agent or other details |
| Articles of Amendment | $30 | If you change the Articles |
| Certificate of Existence (optional) | $20 | Any time |
| Reinstatement | $260 | Only if administratively dissolved |
The arithmetic: $110 in year one, then $60 in each later year. If you form in 2026, your first annual registration is due between 1 January and 1 April 2027, so a 2026 formation costs $110 in 2026 and $60 in 2027. You can also pay up to three years of annual registrations in advance. Add the cost of a commercial registered agent if you do not act as your own, and any local business license your city or county requires.
Georgia LLC annual report (annual registration)
Georgia’s annual report is called the annual registration: it costs $60 and is due by 1 April each year, and it can be filed from 1 January. The Secretary of State’s annual registration guide sets the dates, and the fee schedule sets the fee and the $25 late penalty.
- First filing: the Corporations Division FAQ says LLCs file the first annual registration between 1 January and 1 April of the year following the initial filing, and in the same window each year after that.
- Online: annual registrations filed online are processed immediately, so there is no need to pay an expedite fee.
- In advance: an LLC can file for up to three calendar years ahead.
- Late: a $25 penalty is added after 1 April.
- Not filed: an LLC that does not file may be administratively dissolved. The FAQ says a dissolved LLC must apply for reinstatement within 5 years; the fee is $260.
The registration keeps the LLC’s details on record current, including its registered agent. If details change during the year, you can file an amended annual registration for $30. Our LLC annual report service files the registration and sends reminders before 1 April.
Georgia registered agent
Every Georgia LLC must keep a registered agent with a street address in Georgia. The Corporations Division FAQ says the agent must be located at that address, and a post office box or mail drop may not be used.
The FAQ lists who can serve:
- an individual resident of Georgia;
- a Georgia corporation or another Georgia LLC; or
- a foreign corporation or LLC that is authorized to transact business in Georgia.
To change the agent, file an annual registration or an amended annual registration; the amended filing costs $30 ($20 plus the $10 service charge). An LLC that fails to maintain a registered agent or registered office can be administratively dissolved, so keep the agent current. Founders who do not live in Georgia, or who do not want their home address on the public record, usually use a commercial agent.
Georgia LLC registration processing times
Georgia publishes its normal processing times: online filings are generally processed within 7 to 10 business days and paper filings within 15 business days, according to the Secretary of State’s filing fees and expedited processing page. Paying $120 gets a two business day turnaround, $275 gets same day service, and $1,200 gets one hour service. Our team starts once your order and documents are complete, and we cannot promise times beyond what the state publishes.
State taxes that affect a Georgia LLC
The Secretary of State’s yearly charge is the $60 annual registration. Taxes are handled separately by the Georgia Department of Revenue.
- Sales and use tax: if you sell taxable goods or services in Georgia, register with the Department of Revenue before you collect tax. The Department’s sales and use tax pages cover registration, rates and filing through the Georgia Tax Center. Sellers based outside Georgia should check the Department’s remote seller rules before they reach meaningful Georgia sales. Our sales tax registration service can file the application.
- Income tax: an LLC taxed the default way is a pass-through, so profit is reported by its owners. Georgia-source income can be taxable in Georgia for owners who live elsewhere. An LLC that elects to be taxed as a corporation has its own Georgia filings. These are decisions for a licensed tax professional.
- Payroll: an LLC with employees in Georgia registers for withholding with the Department of Revenue.
Forming a Georgia LLC as a non-resident
You can form a Georgia LLC without living in Georgia or the US. The Secretary of State’s filing guide asks for the LLC name, a registered agent located in Georgia and the Articles, and does not ask where members live.
If you have no Georgia customers, staff, office or warehouse, Georgia offers no special advantage over Wyoming or New Mexico, which many founders outside the US choose for low running costs and privacy. Compare them in our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide. If you form elsewhere but then transact business in Georgia, the LLC must register as a foreign LLC; the Corporations Division FAQ says an entity doing business without registering faces a $500 penalty plus all the fees it would have paid.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income. The penalty for not filing is $25,000, and it goes by fax or mail. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: banks and payment providers usually want a business address separate from the agent’s. Our US business address service provides one.
How to dissolve an LLC in Georgia
To close a Georgia LLC you file a Certificate of Termination with the Secretary of State, and the LLC must first be current on its annual registrations. The fee schedule lists no filing fee for the Certificate of Termination, only the $10 service charge.
- Winding up: the fee schedule also lists a Statement of Commencement of Winding Up for LLCs, again with only the $10 service charge. It records that the LLC has started to wind up its affairs.
- Who signs: the Corporations Division FAQ says the Certificate of Termination is signed by a member, manager, organizer or attorney in fact.
- Up to date first: file any missing annual registrations before you file to terminate.
- Taxes: close the LLC’s Georgia tax accounts with the Department of Revenue and file final federal returns.
An LLC that simply stops filing may be administratively dissolved by the state, but that leaves the record showing an administrative dissolution and does not close tax accounts. Our LLC dissolution service handles the state filing and final steps.
Doing it yourself vs using Borderless Filings
You can form a Georgia LLC yourself through eCorp for $110 and file the $60 annual registration online each year. The forms are short and the Secretary of State’s guides are clear.
Our service adds a check of the name, agent and addresses before filing, preparation and submission by our filing team, tracking and document storage in your portal, the EIN without an SSN for founders outside the US, and reminders before 1 April so you avoid the $25 penalty. Prices are on our pricing page with the state fee at cost. You can start your order or compare other states on our US LLC states page.
Sources
- Georgia Secretary of State: Corporations Division filing fees (effective 6 September 2025)
- Georgia Secretary of State: Filing fees and expedited processing
- Georgia Secretary of State: How to register a domestic entity
- Georgia Secretary of State: How to complete annual registration
- Georgia Secretary of State: Corporations Division FAQ
- Georgia Secretary of State: eCorp business search
- Georgia Department of Revenue: Sales and use tax
- Georgia Department of Revenue: Register a new business
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.