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How to start an LLC in Georgia

Last reviewed . General information, not legal or tax advice.

To start an LLC in Georgia, register it with the Secretary of State's Corporations Division, online through eCorp for $100 or on paper with Articles of Organization (Form CD 030) for $110. Name a registered agent located in Georgia, then file an annual registration between January 1 and April 1 every year so the LLC is not dissolved.

How do I file a Georgia LLC, and what does it cost?

Georgia LLCs are created with the Secretary of State's Corporations Division. Georgia's own guide gives two routes (Georgia.gov: Register an LLC):

  • Online through eCorp, the Secretary of State's filing system, paying the $100 fee by approved credit card.
  • By mail or in person, with Articles of Organization (Form CD 030) and Transmittal Form 231, for $110, sent to the Corporations Division in Atlanta.

Georgia's Starting a Business Guide is blunt about why the step matters: all limited liability companies, limited partnerships and corporations that conduct business in Georgia are legally required to register with the Secretary of State.

Can I reserve a business name in Georgia?

Yes. A name reservation costs $25 online or $35 on paper, is nonrefundable, and, once a name is approved, holds it for 30 days while you prepare your filing (Georgia.gov: Reserve a Business Name). The state warns that its eCorp business search is meant for research and is not an official name availability search, so a reservation is the way to be sure before you print signs or buy a domain.

Registering the LLC protects the name only on Georgia's register. For a brand you plan to sell across the country, see our guide to business names, DBAs and trademarks.

Who can be a Georgia LLC's registered agent?

Georgia's registration guide is short on this point: a registered agent must be located in Georgia. The registered agent is where legal papers and official notices for the LLC are delivered, so pick a person or company with a Georgia address that will reliably pass them on to you, and update the Secretary of State's records if the agent changes.

When is the Georgia annual registration due?

Every Georgia LLC must file an annual registration with the Secretary of State between January 1 and April 1 each year, and an LLC that does not file is administratively dissolved (Georgia.gov: Renew an LLC). If you file by mail, the envelope must be postmarked by April 1 to avoid a $25 late fee, and mailed filings carry a $10 service charge. Georgia also lets you file for two or three years at once, which saves a reminder.

How is a Georgia LLC taxed?

Georgia follows the federal "check the box" classifications, so an LLC is taxed in Georgia the way the IRS classifies it for federal purposes. An LLC is only subject to Georgia's net worth tax if it is treated as a corporation for income tax purposes (Georgia Department of Revenue: LLC FAQ).

If you sell taxable goods, you register with the Department of Revenue through the Georgia Tax Center. Anyone who meets Georgia's definition of a dealer must register for a sales and use tax number and certificate of registration, whether sales will be online, out of state, wholesale or exempt (Georgia DOR: Tax Registration). You need a federal EIN before you can register with the Department, so get that first; see how to get an EIN and our guide to seller's permits and sales tax.

For the steps every state shares, such as choosing members and managers and writing an operating agreement, see our general guide on how to start an LLC.

Frequently asked questions

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

Registering an LLC with the Georgia Secretary of State costs $100 online through eCorp or $110 by mail or in person with Form CD 030. A name reservation is optional, at $25 online or $35 on paper. Each year after that, the LLC files an annual registration between January 1 and April 1.

What happens if I miss Georgia's April 1 deadline?

An LLC that does not file its annual registration is administratively dissolved by the Secretary of State. A mailed registration must be postmarked by April 1 to avoid a $25 late fee. Filing online in January or February, or paying for two or three years at once, keeps the deadline from slipping.

Does a Georgia LLC pay a state franchise or net worth tax?

Not unless it is taxed as a corporation. Georgia follows the federal check-the-box classifications, and the Department of Revenue says an LLC is only subject to net worth tax if it is treated as a corporation for income tax purposes. If your LLC has not elected corporate tax treatment, the net worth tax does not apply to it.

Sources

  1. Register an LLC with Georgia Secretary of State, State of Georgia. https://georgia.gov/register-llc
  2. Reserve a Business Name with Georgia Secretary of State, State of Georgia. https://georgia.gov/reserve-business-name
  3. Renew an LLC, State of Georgia. https://georgia.gov/renew-llc
  4. Starting a Business Guide, State of Georgia. https://georgia.gov/starting-business-guide
  5. Limited Liability Companies - FAQ, Georgia Department of Revenue. https://dor.georgia.gov/limited-liability-companies-faq
  6. Tax Registration, Georgia Department of Revenue. https://dor.georgia.gov/tax-registration

This guide is general information, not legal or tax advice. Rules differ by state and city and change over time, so confirm the details with the official sources above or a licensed professional.