How to Form an LLC in Georgia (2026)
Reviewed by DocDraft Legal Team · Georgia · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Georgia means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In Georgia you create an LLC by filing the Articles of Organization with the Secretary of State's Corporations Division and paying a $100 filing fee. Two features make Georgia friendlier than many states on ongoing cost. First, Georgia charges no annual franchise tax or minimum tax on an LLC that is taxed as a pass-through entity, so there is no yearly bill you owe just for existing. Second, the only recurring state requirement is a $50 annual registration filed with the Corporations Division each year. Georgia also does not require newspaper publication to form an LLC. Georgia LLCs are governed by the Georgia Limited Liability Company Act, found in the Official Code of Georgia Annotated, Title 14, Chapter 11. This guide explains what an LLC is, the exact Georgia steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in Georgia
Where are you in forming your LLC?
DocDraft provides document preparation, not legal advice.
How do you form an LLC in Georgia?
File the Articles of Organization with the Georgia Secretary of State's Corporations Division and pay the $100 filing fee, usually online through the eCorp portal. You must name a registered agent with a Georgia street address. After the LLC is created, you file a $50 annual registration each year to stay in good standing.
How much does it cost to form an LLC in Georgia?
The core cost is the $100 fee to file the Articles of Organization with the Corporations Division, paid once. After that, Georgia charges a $50 annual registration each year. Georgia does not impose a franchise tax or minimum tax on a pass-through LLC. An optional name reservation costs $25 if you want to hold a name before filing.
Does a Georgia LLC pay an annual franchise tax?
No. Georgia does not charge an annual franchise tax or a minimum tax on an LLC that is taxed as a pass-through entity. The only recurring state charge to keep the LLC active is the $50 annual registration filed with the Secretary of State's Corporations Division. Income still flows through to the owners' personal returns.
Does Georgia require newspaper publication to form an LLC?
No. Georgia does not require an LLC to publish notice of its formation in a newspaper. The LLC exists once the Corporations Division files the Articles of Organization. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating an LLC.
Georgia LLC formation at a glance
You form a Georgia LLC by filing the Articles of Organization with the Secretary of State's Corporations Division for a $100 filing fee, most easily submitted online through the eCorp portal at ecorp.sos.ga.gov. What sets Georgia apart is the low ongoing burden. Georgia charges no annual franchise tax or minimum tax on an LLC taxed as a pass-through entity, so there is no yearly bill just for keeping the company in existence. The one recurring state requirement is a $50 annual registration, due each year and filed with the Corporations Division. Georgia also does not require newspaper publication, so there is no separate notice step or added cost after filing. Every LLC must name and maintain a registered agent with a physical Georgia street address to receive lawsuits and official mail. If you want to hold a name before you file, a 30-day name reservation costs $25. The governing statute is the Georgia Limited Liability Company Act, O.C.G.A. Title 14, Chapter 11, sections 14-11-100 and following.
Forming a two-owner Georgia LLC, step by step
Suppose two friends in Atlanta want to open a small design studio as an LLC. First they search the Georgia Corporations Division's business search to confirm their name is available and includes a designator such as LLC, and they can reserve the name for a $25 fee for 30 days while they prepare paperwork. Next they appoint a registered agent: one owner lives in Georgia and agrees to serve, using a Georgia street address, not a post office box, where legal papers can be delivered during business hours. They then file the Articles of Organization through the eCorp portal and pay the $100 filing fee. The LLC legally exists once the Corporations Division files it. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Georgia does not require them to file it with the state. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the $50 annual registration, due early each calendar year, to keep the LLC in good standing. Because Georgia charges no franchise tax on a pass-through LLC, there is no separate yearly minimum tax to budget for, and the studio's income simply flows through to the owners' Georgia returns.
Relevant Laws
Georgia Limited Liability Company Act (O.C.G.A. Title 14, Chapter 11, §§ 14-11-100 et seq.)
The Georgia LLC Act governs the formation, management, and dissolution of every Georgia LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the registered agent requirement, and the default rules for member-managed and manager-managed companies. It supplies the framework a Georgia operating agreement can modify.
O.C.G.A. § 14-11-203 (Articles of Organization)
Requires a Georgia LLC to be formed by delivering Articles of Organization to the Secretary of State for filing. The articles state the LLC's name and, at minimum, comply with the Act's naming and formation rules. The Corporations Division provides an online filing path and a paper form, and the filing fee is $100.
O.C.G.A. § 14-11-209 (Registered agent and registered office)
Requires every Georgia LLC to continuously maintain a registered agent and a registered office in Georgia. The agent, an individual residing in Georgia or an authorized entity, receives service of process and official notices for the company. The registered office must be a physical Georgia street address, not only a post office box.
O.C.G.A. § 14-11-1103 (Annual registration)
Requires each Georgia LLC to file an annual registration with the Secretary of State and pay the annual registration fee. The registration keeps the LLC's principal office address, registered agent, and management information current. The Corporations Division sets the LLC annual registration fee at $50, and the filing window runs early in each calendar year.
Georgia Department of Revenue (state income tax on pass-through income)
Georgia does not impose an annual franchise tax or minimum tax on an LLC taxed as a pass-through entity. Instead, the LLC's income flows through to the owners, who report it on their Georgia individual returns. An LLC that elects corporate tax treatment is subject to Georgia's corporate income and net worth taxes, which pass-through LLCs do not owe.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Georgia LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from Georgia's filing rules.
Regional Variances
How forming an LLC in Georgia differs from other states
No annual franchise tax on pass-through LLCs
This is the headline difference. Georgia charges no annual franchise tax or minimum tax on an LLC taxed as a pass-through entity. States like California impose an $800 minimum franchise tax every year, and Delaware charges a $400 annual LLC tax. A Georgia LLC's only recurring state charge is the $50 annual registration.
A $50 annual registration, filed every year
Georgia requires a $50 annual registration with the Corporations Division each calendar year to keep the LLC active. Some states use a biennial cycle, and a few charge much higher annual report fees. The easiest way to fall out of good standing in Georgia is missing this once-a-year filing.
No newspaper publication requirement
Georgia does not require you to publish notice of an LLC's formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A Georgia LLC is complete once the Corporations Division files the Articles of Organization, with no separate publication step.
Formation document and filing office
Georgia uses the Articles of Organization, filed with the Secretary of State's Corporations Division through the eCorp portal. Some states call the document a Certificate of Formation or Certificate of Organization, and some route filings through a Division of Corporations or a state corporation commission rather than the Secretary of State.
Low, flat filing cost
Georgia's $100 filing fee sits in the middle of the national range, below Texas at $300 and Massachusetts at $500, and there is no income-based LLC fee layered on top. A profitable Georgia LLC owes no extra state formation-related fee as revenue grows, unlike states that scale a fee with income.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Georgia Corporations Division's business search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name for 30 days with the Corporations Division for a $25 fee while you prepare your Articles of Organization.
Appoint a registered agent
Before filing days after startingGeorgia requires a registered agent with a physical Georgia street address, the registered office, who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Georgia, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization with the Corporations Division
To create the LLC days after startingFile the Articles of Organization with the Georgia Secretary of State's Corporations Division through the eCorp portal at ecorp.sos.ga.gov and pay the $100 filing fee. The LLC legally exists only once the Division files it. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Georgia's LLC Act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the Act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the $50 annual registration each year
During the annual filing window that opens January 1 days after startingFile the annual registration with the Corporations Division each calendar year and pay the $50 fee. It confirms the LLC's principal office, registered agent, and management details. Missing it can lead the Secretary of State to administratively dissolve the LLC, so calendar the deadline and file early in the year.
Confirm your Georgia tax obligations
Before your first tax filing days after startingGeorgia does not charge an annual franchise tax or minimum tax on a pass-through LLC, so there is no yearly minimum bill just for existing. Confirm how your LLC is taxed, register with the Georgia Department of Revenue if you will collect sales tax or have employees, and check whether a corporate tax election changes your obligations.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Georgia Corporations Division's business search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name for 30 days with the Corporations Division for a $25 fee while you prepare your Articles of Organization. | - | Before filing |
| Appoint a registered agent | Georgia requires a registered agent with a physical Georgia street address, the registered office, who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Georgia, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the Corporations Division | File the Articles of Organization with the Georgia Secretary of State's Corporations Division through the eCorp portal at ecorp.sos.ga.gov and pay the $100 filing fee. The LLC legally exists only once the Division files it. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Georgia's LLC Act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the Act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the $50 annual registration each year | File the annual registration with the Corporations Division each calendar year and pay the $50 fee. It confirms the LLC's principal office, registered agent, and management details. Missing it can lead the Secretary of State to administratively dissolve the LLC, so calendar the deadline and file early in the year. | - | During the annual filing window that opens January 1 |
| Confirm your Georgia tax obligations | Georgia does not charge an annual franchise tax or minimum tax on a pass-through LLC, so there is no yearly minimum bill just for existing. Confirm how your LLC is taxed, register with the Georgia Department of Revenue if you will collect sales tax or have employees, and check whether a corporate tax election changes your obligations. | - | Before your first tax filing |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that legally separates the company from the people who own it. The owners, called members, are generally not personally responsible for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or savings for a business obligation. In Georgia, LLCs are created under the Georgia Limited Liability Company Act, found in the Official Code of Georgia Annotated, Title 14, Chapter 11. It pairs that liability shield with pass-through taxation and lighter paperwork than a corporation.
You create a Georgia LLC by filing the Articles of Organization with the Secretary of State's Corporations Division, most easily through the eCorp portal at ecorp.sos.ga.gov. The filing fee is $100, paid once. The company legally exists only when the Division files the document, not when you hit submit, so save the filed confirmation as proof of formation. Georgia does not require any separate certificate or publication step to complete formation.
Georgia LLCs file an annual registration with the Corporations Division every calendar year, during a filing window that opens January 1. The fee is $50. The filing keeps the LLC's principal office, registered agent, and management details current. Missing it can lead the Secretary of State to administratively dissolve the company, so calendar the deadline when you form and file early in the year to stay in good standing.
Yes. If you are not ready to file but want to protect a name, Georgia lets you reserve it with the Corporations Division for $25. The reservation holds the name for 30 days while you prepare your Articles of Organization. First confirm the name is available and includes a required designator such as LLC or Limited Liability Company using the Division's business search. Reserving is optional; many filers skip it and file directly.
Yes. Under O.C.G.A. section 14-11-209, every Georgia LLC must continuously maintain a registered agent at a Georgia street address, called the registered office, not just a post office box. The agent accepts lawsuits and official state mail during business hours. You can serve yourself, name a co-owner who lives in Georgia, or hire a commercial agent service. You list the agent on the Articles of Organization and update it through the annual registration.
Online Articles of Organization filed through the eCorp portal are generally processed in about 7 to 15 business days, and mailed filings can take longer. Expedited processing may be available for an added fee. Remember that the LLC exists once the Corporations Division files the document, so plan formation ahead of any bank, lease, or contract deadline that depends on the company being active.
The Georgia filing steps and the $100 fee are the same either way, and Georgia charges no per-member formation fee. The difference is federal tax treatment. By default the IRS treats a single-member Georgia LLC as a disregarded entity taxed like a sole proprietorship, and a multi-member LLC as a partnership, with income passing through to the owners' returns. Either can instead elect S or C corporation treatment. Attorney review of your setup is available as an option through DocDraft.
Other Georgia guides
Ready to Draft Your Document?
Get AI-powered legal documents with attorney review included. Plans start at $39.99/mo.