Georgia Articles of Incorporation
Georgia articles of incorporation form a corporation by filing with the Secretary of State for about $100 online, setting the name, registered agent, and shares. Attorney review available.
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Introduction
Georgia pairs the incorporation filing with a newspaper step most states skip: you create a corporation as a separate legal entity by filing articles of incorporation with the Secretary of State, Corporations Division, and you must also publish a notice of intent to incorporate in the county newspaper. Filing brings the corporation into existence so it can own property, sign contracts, and give its owners limited liability for the corporation debts. Georgia law requires the articles to set forth the corporation name, the number of shares the corporation is authorized to issue, the street address and county of the initial registered office with the name of its initial registered agent, the name and address of each incorporator, and the mailing address of the initial principal office if different from the registered office (O.C.G.A. 14-2-202). The filing fee is $100 for online filing and $110 for paper. Georgia also requires publishing a notice of intent to incorporate in a newspaper in the county of the registered office, and the newspaper sets its own publication fee. After formation, every corporation must file an annual registration with the Secretary of State between January 1 and April 1, with a $50 online fee (O.C.G.A. 14-2-1622). Georgia has no separately named franchise tax; it charges a corporate net worth tax reported on Form 600 to the Georgia Department of Revenue, which is $0 for a net worth of $100,000 or less and is capped at a maximum of $5,000 (O.C.G.A. 48-13-73). These fees and tax figures are drawn from state sources and should be confirmed on the current Secretary of State schedule, and DocDraft offers attorney review before you file.
Key Things to Know
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Georgia has no tax it calls a franchise tax; a corporation created as a separate legal entity by filing articles of incorporation instead owes a corporate net worth tax that is $0 up to $100,000 of net worth and caps at $5,000.
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You file the articles with the Georgia Secretary of State. The filing fee is $100 for online filing and $110 for paper. Confirm the current amount on the Secretary of State fee schedule before you file.
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Georgia requires the articles to set forth the corporation name, the number of authorized shares, the street address and county of the initial registered office with the initial registered agent, each incorporator, and the mailing address of the principal office if different (O.C.G.A. 14-2-202).
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Georgia also requires publishing a notice of intent to incorporate in a newspaper in the county of the registered office. The newspaper sets its own publication fee, which is separate from the Secretary of State filing fee.
- 5
After formation, every Georgia corporation must file an annual registration with the Secretary of State between January 1 and April 1 each year, with a $50 online fee. The first annual registration is due within 90 days after the articles are filed (O.C.G.A. 14-2-1622).
- 6
Georgia has no separately named franchise tax. It charges a corporate net worth tax, reported on Form 600 to the Georgia Department of Revenue, that is $0 for a net worth of $100,000 or less and is capped at a maximum of $5,000 (O.C.G.A. 48-13-73). A return is filed even when no tax is due.
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Articles of incorporation form a corporation. To form a Georgia limited liability company you file articles of organization instead, and corporate bylaws are a separate internal document the corporation keeps rather than files with the state.
Key decisions before you file
Before you file a Articles of Incorporation in Georgia, a few decisions shape the document: which option to choose and what each one means. The Articles of Incorporation guide walks through them.
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Georgia Requirements for Articles of Incorporation
File Articles With the Secretary of State
A Georgia corporation is formed by filing Articles of Incorporation with the Georgia Secretary of State, Corporations Division, usually online. The filing fee is $100 online or $110 on paper; confirm the current amount on the state schedule. The corporation exists once the articles are filed.
Publish Notice of Intent to Incorporate
Georgia requires publishing a notice of intent to incorporate in a newspaper in the county of the registered office. The newspaper sets its own publication fee, which is separate from the Secretary of State filing fee.
Corporate Name With a Designator
The corporation name in the articles must include a word such as Corporation, Incorporated, or Company, or an abbreviation, and must be distinguishable from other entities on file with the Georgia Secretary of State (O.C.G.A. 14-2-202).
Registered Office and Agent in Georgia
The articles must state the street address and county of the initial registered office and name the initial registered agent. Every Georgia corporation must continuously maintain a registered agent and registered office in Georgia (O.C.G.A. 14-2-501).
Authorized Shares and Incorporator
The articles must state the number of shares the corporation is authorized to issue and the name and address of each incorporator, plus the mailing address of the initial principal office if different from the registered office (O.C.G.A. 14-2-202).
Annual Registration by April 1
Every Georgia corporation must file an annual registration with the Secretary of State between January 1 and April 1 each year, with a $50 online fee. The first registration is due within 90 days after the articles are filed (O.C.G.A. 14-2-1622). Confirm the current fee on the state schedule.
Corporate Net Worth Tax
Georgia has no separately named franchise tax. It charges a corporate net worth tax on Form 600 with the Georgia Department of Revenue, which is $0 for a net worth of $100,000 or less and capped at a maximum of $5,000 (O.C.G.A. 48-13-73). A return is filed even when no tax is due.
Corporation Versus LLC
Articles of incorporation form a corporation. To form a Georgia limited liability company you file articles of organization instead. Corporate bylaws are a separate internal document the corporation keeps rather than files with the state.