How much does it cost to form an LLC in Georgia in 2026?

The state filing fee is $100 online or $110 by mail for Articles of Organization (Form CD 030). Plan for $50 to $125 per year for a commercial registered agent with a Georgia street address. Ongoing, you owe the $50 annual registration each year, which runs $60 total online after the state's $10 service charge.

Does Georgia have an annual report for LLCs?

Yes. Georgia LLCs file an Annual Registration with the Corporations Division between January 1 and April 1 each year after formation. The state fee is $50, plus a $10 online service charge for a $60 online total. You can file up to three years in advance at $50 per year with a single $10 service charge.

Does Georgia have a franchise tax on LLCs?

No. Georgia's net worth tax under O.C.G.A. §48-13-70 applies to C-corps, S-corps, and LLCs that elect to be taxed as corporations. A default-classified single-member or multi-member LLC owes no entity-level franchise or net worth tax in Georgia.

Do Georgia LLC members pay state income tax?

Yes, if you are a Georgia resident. Pass-through LLC income flows to members' personal returns, where it is taxed at Georgia's flat individual rate of 5.2% under HB 111 for tax years starting January 1, 2025. Scheduled step-downs toward 4.99% are on the books, subject to revenue triggers. Non-resident members owe Georgia tax only on Georgia-source income.

How long does it take to form a Georgia LLC?

Online filings through ecorp.sos.ga.gov generally clear in about 7 business days. Mail filings take roughly 15 business days. If you need faster, expedited tiers are $100 for 48-hour, $250 for same-day (submitted before noon), and $1,000 for one-hour service.

Does Georgia require an operating agreement?

No. O.C.G.A. §14-11-101 recognizes operating agreements in written, oral, or implied form, and no statute requires one to be adopted or filed. A written agreement is strongly recommended for multi-member LLCs and for defending the liability shield if the LLC is ever challenged in court.

Should I form my LLC in Georgia or in Wyoming or Delaware?

If you live and operate in Georgia, form in Georgia. Forming in Wyoming or Delaware means you still register the out-of-state LLC as a foreign LLC in Georgia and pay both states' fees, and your personal share of LLC income pays Georgia's flat rate regardless of the LLC's home state. The out-of-state play typically only pencils out for genuine non-residents with no physical footprint in one state.

Does Georgia have a publication requirement for new LLCs?

No. Unlike New York, Arizona, and Nebraska, Georgia does not require new LLCs to publish a formation notice. The newspaper-publication rule under O.C.G.A. §14-2-201.1 applies to corporations, not to LLCs.

Georgia LLC: fees, filing steps, and 2026 costs

$100 Filing fee Online filing available

$250 Year 1 estimate Filing + first year tax + RA

7 days (expedited 48h) Approval Mail ~15d

$50 annual report Ongoing Due 04/01 annually

Where Georgia fits, and where it doesn't

Good fit for Georgia

You live in Georgia and run an Atlanta-adjacent business: consulting, agencies, real estate, trades, restaurants, or an online business operated from your home. You want a single-state setup with no publication notice, no franchise tax, and a predictable $50 annual bill. You are forming a real-estate holding LLC for a property located in Georgia. You are a new founder who does not want to overthink the state-selection question and just needs to file.

Skip Georgia when

You live in another state and plan to do all your work from there. Georgia still requires a registered agent with a Georgia street address and an annual registration, and your home state will treat you as transacting business there and ask for foreign LLC registration anyway. You are chasing tax savings by forming out of state; pass-through income flows to your personal Georgia return at the flat 5.19% rate regardless of where the LLC is organized. You need same-day filings on a routine basis; Georgia's online approval runs about a week, and the cheapest expedite tier is still 48 hours at $100.

What a Georgia LLC actually costs

Formation filing fee Paid once at formation $100
Commercial registered agent Annual, estimate $100
Annual report fee Annual, due 04/01 $50
Year 1 total estimate Formation plus first-year ongoing $250

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $250

Year 2 $150

Year 3 $150

How Georgia compares on the basics

Online filing File through state portal

Yes

Expedited processing $100 for 48h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 4% state rate

How to apply for an LLC in Georgia

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Georgia Secretary of State record. Check availability at the Georgia entity search.
Designate a registered agent
Every Georgia LLC is required to have a registered agent with a physical street address in Georgia. You can serve as your own agent if you live in Georgia, or hire a commercial service for $99 to $249/yr. See the Georgia registered agent guide.
File Articles of Organization for LLC (CD 030)
Filing fee is $100. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $100.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Georgia does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

You file Articles of Organization (Form CD 030) online through ecorp.sos.ga.gov. The filing fee is $100 online or $110 by mail (the $10 extra is a paper service charge). Online filings typically clear in about a week without expediting. If you need faster, the Secretary of State offers a 2-business-day tier at $100, same-day (submitted before noon) at $250, and a one-hour option at $1,000. Every Georgia LLC needs a registered agent with a physical Georgia street address; you can serve as your own agent if you live here, or pay a commercial agent $50 to $125 per year.

Two details catch people. First, the online portal asks for a NAICS code; pick the closest match and move on, because it is not a legal classification. Second, Georgia has no publication requirement for LLCs. The newspaper-notice rule people sometimes hear about applies to corporations under O.C.G.A. §14-2-201.1, not to the LLC Act.

Check name availability File online Georgia formation guidance

How Georgia taxes an LLC

A default-classified Georgia LLC pays no entity-level income tax or franchise tax. Georgia's net worth tax (O.C.G.A. §48-13-70 et seq.) applies only to C-corps, S-corps, and LLCs that elect corporate treatment. Pass-through LLCs are not subject. That is worth stating plainly because a lot of state rankings still list Georgia as having a "franchise tax" without checking whether LLCs are in scope.

Where Georgia reaches you is on personal income. The state moved to a flat individual rate tied to the same number as the corporate rate: 5.2% for tax years beginning on or after January 1, 2025 under HB 111, with scheduled step-downs toward 4.99% subject to revenue triggers. If you are a Georgia resident and your LLC flows income to you, that income hits the flat rate on your Georgia return regardless of where the LLC was formed. Forming elsewhere does not move the taxing jurisdiction on your personal share.

The statewide sales tax base is 4.0%, and county and local add-ons push combined rates to roughly 7% to 9% depending on jurisdiction. If you sell taxable goods or certain services, you register with the Georgia Department of Revenue for a sales and use tax number separately from forming the LLC.

Ongoing compliance and costs after year one

Budget $50 per year for the state annual registration, plus $50 to $125 for a commercial registered agent if you are not acting as your own. The annual registration is due between January 1 and April 1 of each year after formation under O.C.G.A. §14-11-1103. Online filings include a $10 service charge on top of the $50 base fee, so the real online total is $60. You can pay up to three years in advance at $50 per year plus one $10 service charge, which is a small discount and a useful way to remove the April deadline from your calendar if you tend to miss renewals.

No franchise tax, no separate LLC tax, no publication cost. If you foreign-qualify a Georgia LLC back to your actual home state because you operate there, add that state's registration fee and annual report. Cross-state setups stack fees rather than reducing them.

Common mistakes forming a Georgia LLC

Two patterns show up regularly. First, missing the April 1 annual registration and racking up late-filing penalties or, worse, administrative dissolution. Georgia sends notices to the registered agent, so if your agent is lapsed or undeliverable, you never see the warning. Second, forming a Wyoming or Delaware LLC while living in Georgia to "save on tax," then either ignoring Georgia's foreign registration rules or registering and paying fees in both states. A Georgia resident's personal share of LLC income pays Georgia's flat rate no matter where the LLC is organized, so the out-of-state play adds paperwork without the promised tax benefit.

State agencies that handle Georgia LLCs

Georgia Secretary of State, Corporations Division

Website: sos.ga.gov
Phone: (404) 656-2817
Mail: 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334
Office: 214 State Capitol, Atlanta, GA 30334
Hours: 8:00 AM to 5:30 PM Eastern, Monday to Friday

Georgia Department of Revenue

Website: dor.georgia.gov
Phone: (877) 423-6711
Mail: 1800 Century Boulevard NE, Atlanta, GA 30345
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in Georgia in 2026?

The state filing fee is $100 online or $110 by mail for Articles of Organization (Form CD 030). Plan for $50 to $125 per year for a commercial registered agent with a Georgia street address. Ongoing, you owe the $50 annual registration each year, which runs $60 total online after the state's $10 service charge.
Does Georgia have an annual report for LLCs?

Yes. Georgia LLCs file an Annual Registration with the Corporations Division between January 1 and April 1 each year after formation. The state fee is $50, plus a $10 online service charge for a $60 online total. You can file up to three years in advance at $50 per year with a single $10 service charge.
Does Georgia have a franchise tax on LLCs?

No. Georgia's net worth tax under O.C.G.A. §48-13-70 applies to C-corps, S-corps, and LLCs that elect to be taxed as corporations. A default-classified single-member or multi-member LLC owes no entity-level franchise or net worth tax in Georgia.
Do Georgia LLC members pay state income tax?

Yes, if you are a Georgia resident. Pass-through LLC income flows to members' personal returns, where it is taxed at Georgia's flat individual rate of 5.2% under HB 111 for tax years starting January 1, 2025. Scheduled step-downs toward 4.99% are on the books, subject to revenue triggers. Non-resident members owe Georgia tax only on Georgia-source income.
How long does it take to form a Georgia LLC?

Online filings through ecorp.sos.ga.gov generally clear in about 7 business days. Mail filings take roughly 15 business days. If you need faster, expedited tiers are $100 for 48-hour, $250 for same-day (submitted before noon), and $1,000 for one-hour service.
Does Georgia require an operating agreement?

No. O.C.G.A. §14-11-101 recognizes operating agreements in written, oral, or implied form, and no statute requires one to be adopted or filed. A written agreement is strongly recommended for multi-member LLCs and for defending the liability shield if the LLC is ever challenged in court.
Should I form my LLC in Georgia or in Wyoming or Delaware?

If you live and operate in Georgia, form in Georgia. Forming in Wyoming or Delaware means you still register the out-of-state LLC as a foreign LLC in Georgia and pay both states' fees, and your personal share of LLC income pays Georgia's flat rate regardless of the LLC's home state. The out-of-state play typically only pencils out for genuine non-residents with no physical footprint in one state.
Does Georgia have a publication requirement for new LLCs?

No. Unlike New York, Arizona, and Nebraska, Georgia does not require new LLCs to publish a formation notice. The newspaper-publication rule under O.C.G.A. §14-2-201.1 applies to corporations, not to LLCs.
How do I apply for an LLC in Georgia?

Apply for an LLC in Georgia by filing Articles of Organization for LLC (CD 030) with Georgia Secretary of State, Corporations Division. The filing fee is $100. Online filing is available through the state portal. Approval typically takes 7 business days online. Mail filings take about 15 business days. Before filing, pick a registered agent (see the Georgia registered agent guide) and confirm your business name is available using the state's entity search.

Compare Georgia to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Georgia.

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Georgia vs Florida

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Georgia vs Hawaii

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Georgia vs Louisiana

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Georgia vs Pennsylvania

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Georgia vs Rhode Island

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Georgia vs Utah

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Sources

Filing fee: sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees_0.p… · verified April 21, 2026
Georgia Secretary of State Corporations Division Filing Fees reference (Rev. 8/2025, effective September 6, 2025). Domestic LLC Articles of Organization filing fee is $100 (online) or $110 by mail ($100 filing + $10 paper service charge). Online filing through ecorp.sos.ga.gov includes only the $100 base fee.
Expedited filing: sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-… · verified April 21, 2026
Georgia SOS expedited service ladder: 2 business days = $100 additional; same business day (submitted before noon) = $250 additional; 1-hour = $1,000 additional. Online filings generally process within 5-10 business days without expedite. We report the 2-business-day tier ($100 / 48 hours) as the cheapest expedited option.
Annual report fee: sos.ga.gov/how-to-guide/how-file-annual-registration · verified April 21, 2026
Georgia annual registration for LLCs: $50 base filing fee plus $10 service charge ($60 total per year) under the fee schedule revised August 2025 and applicable September 6, 2025. Due between January 1 and April 1 each year following the year of formation. O.C.G.A. §14-11-1103.
Franchise tax: dor.georgia.gov/net-worth-tax-corporations-faq · verified April 21, 2026
Georgia Department of Revenue net worth tax FAQ. Net worth tax applies to C and S corporations and LLCs taxed as corporations. Pass-through LLCs (single-member disregarded entities and partnership-taxed LLCs) are not subject. Therefore Georgia has no franchise/net-worth tax on a default-classified LLC.
Operating agreement requirement: law.justia.com/codes/georgia/title-14/chapter-11/article-1/section-14-… · verified April 21, 2026
O.C.G.A. §14-11-101 defines 'operating agreement' as any agreement, written or oral, of the members. No statute requires a written or filed operating agreement. Justia mirror used because sos.ga.gov is behind Cloudflare WAF; confirm language at the official source when possible.
Foreign LLC registration fee: sos.ga.gov/sites/default/files/forms/Application%20-%20Certificate%20o… · verified April 21, 2026
Georgia SOS Form CD-241 Application for Certificate of Authority for Foreign LLC. Filing fee $225 online; $235 by mail (includes $10 paper service charge). Rev. 8/2025 fee schedule.
Publication requirement: sos.ga.gov/sites/default/files/forms/Filing%20Procedure%20-%20Limited%… · verified April 21, 2026
Georgia's LLC formation filing procedure does not require newspaper publication. Publication notices are a Georgia corporation-only requirement (O.C.G.A. §14-2-201.1); the LLC Act has no parallel provision.
Business name search: ecorp.sos.ga.gov/BusinessSearch · verified April 21, 2026
Georgia eCorp business entity search. Confirm name availability before filing CD 030.
Sales tax rate: dor.georgia.gov/sales-tax-rates-general · verified April 21, 2026
Georgia Department of Revenue Sales Tax Rates – General page. Statewide rate is 4%; county and local add-ons bring combined rates to 6-9% depending on jurisdiction. General Rate Chart effective January 1, 2026 – March 31, 2026.
Corporate income tax rate: dor.georgia.gov/taxes/important-tax-updates · verified April 21, 2026
HB 111 (signed April 15, 2025) reduced Georgia's corporate income tax rate from 5.39% to 5.19% effective for tax years beginning on or after January 1, 2025. Applies to C-corp income (not default-classified LLCs). Further reductions toward 4.99% are scheduled subject to annual revenue triggers.

Legal Disclaimer: FreeNetLaw provides general legal information, not legal advice. The information on this site is not a substitute for consultation with a licensed attorney. Laws vary by jurisdiction and change frequently. Always verify information with official sources and consult a qualified attorney for advice about your specific situation.