How to Form an LLC in Georgia (2026)

1. 1Choose a name for your LLC and verify availability by searching the Georgia Secretary of State eCorp database. Your name must include "Limited Liability Company," "LLC," or "L.L.C."
2. 2Appoint a registered agent with a physical street address in Georgia.
3. 3File Articles of Organization with the Georgia Secretary of State online through eCorp. The filing fee is $100. Processing takes 5-7 business days.
4. 4Obtain an EIN (Employer Identification Number) from the IRS at no cost.
5. 5Create an operating agreement. Not legally required in Georgia but strongly recommended.
6. 6Open a business bank account with your Articles of Organization, EIN, and operating agreement.
7. 7Obtain any required business licenses. Georgia requires most businesses to register with their county and city for local business licenses.
8. 8File your first annual registration between January 1 and April 1. The fee is $50.

• ✓Obtain an EIN from the IRS (free, apply online at irs.gov)
• ✓Open a dedicated business bank account
• ✓Register for Georgia state taxes with the Department of Revenue
• ✓Get a local business license from your city and county
• ✓Get business insurance (general liability at minimum)
• ✓Set up an accounting system to track income and expenses
• ✓File your first annual registration ($50) between January 1 and April 1

Your Georgia LLC name must contain "Limited Liability Company," "LLC," or "L.L.C." The name cannot imply it is a government agency. Restricted words like "Bank," "Insurance," or "University" require additional licensing. The name must be distinguishable from existing business entities registered in Georgia.

Georgia LLCs are pass-through entities by default. Members pay Georgia individual income tax on their share of profits at a flat rate of 5.49%. Georgia does not impose a franchise tax or separate entity-level tax on LLCs. The $50 annual registration fee is the only state-level recurring cost.

LLC vs. other structures in Georgia

Georgia offers moderate LLC costs: $100 to file and $50/year. The 5.49% flat income tax rate is reasonable. For high-income LLCs, an S-Corp election can reduce self-employment taxes. Georgia is a solid middle-of-the-road choice for LLC formation.

• •File an annual registration between January 1 and April 1 each year — $50 fee
• •Maintain a registered agent with a physical address in Georgia at all times
• •Keep your operating agreement current and update it when membership changes
• •File Georgia state income tax returns for all members receiving pass-through income
• •Renew any local city and county business licenses as required

Georgia offers a reasonable cost structure for LLCs. The $100 filing fee is competitive, and ongoing costs are manageable. If you operate in Georgia, forming your LLC here makes the most sense.

In general, you should form your LLC in the state where you physically live and conduct business. Forming in a "tax-friendly" state like Wyoming, Delaware, or Nevada sounds appealing, but if you operate in Georgia, you will still need to register as a foreign LLC there — paying fees in both states.

An LLC is almost always a better choice than operating as a sole proprietorship because of the personal liability protection it provides. However, if your LLC is highly profitable, you should talk to a CPA about electing S-Corp tax treatment to potentially reduce your self-employment tax burden.

What Georgia LLC Owners Need to Know

• •Georgia charges a one-time $100 filing fee plus a separate publication fee for some counties
• •Annual registration fee is $50 and is due between January 1 and April 1 each year
• •Georgia does not require an operating agreement but strongly recommends one

Official Georgia Resources

• Georgia Secretary of State — Corporations Division
• Georgia Online Business Filing (eCorp)
• Filing Fees Schedule