How to Form an LLC in Georgia 2026: Complete Guide

Georgia offers one of the most business-friendly environments in the Southeast for LLC formation. With streamlined online filing, reasonable costs, and a strong economy anchored by Atlanta, Georgia is an excellent choice for entrepreneurs. This guide covers everything from choosing a name to meeting Georgia's unique publication requirement and annual compliance obligations.

Why Form an LLC in Georgia?

• Limited Liability Protection: Personal assets protected from business debts
• Pass-Through Taxation: Avoid double taxation (profits taxed once)
• Flexible Management: Member-managed or manager-managed options
• Business-Friendly State: 6th largest economy in the U.S., major logistics hub
• Low Filing Fee: $100 to file Articles of Organization
• Strong Asset Protection: Georgia has charging order protection for multi-member LLCs
• No State Income Tax on LLCs: LLCs themselves don't pay Georgia income tax (pass-through)

Step-by-Step Formation Process

Step 1: Choose Your LLC Name

Your Georgia LLC name must comply with O.C.G.A. § 14-11-207:

• Be distinguishable from existing Georgia business names
• Include "Limited Liability Company," "LLC," or "L.L.C."
• Not contain restricted words ("bank," "insurance," "university") without licensing
• Cannot imply government affiliation
• Cannot be deceptively similar to existing trademarks

Name Search: Check Georgia Business Search

Name Reservation (Optional):

• Reserve name for 30 days
• File online through Georgia Corporations Division
• Fee: $25
• Can renew for two additional 30-day periods

Step 2: Designate a Registered Agent

Every Georgia LLC must have a registered agent (O.C.G.A. § 14-11-401):

• Has physical Georgia street address (no P.O. boxes)
• Available during normal business hours (9am-5pm)
• Can be an individual Georgia resident OR business entity authorized in Georgia
• Receives legal documents, official correspondence, and service of process

Options:

• Self-serve: You can be your own registered agent if Georgia resident
• Professional Service: Hire registered agent company ($125-$300/year)
• Benefits of professional agent: Privacy, reliability, avoid missing legal documents

Step 3: File Articles of Organization

Submit Form CD225 (Transmittal Form 231) to Georgia Secretary of State:

Filing Options:

• Online: Georgia Corporations Division (1-3 business days) - $100
• By Mail: Send to Atlanta office (7-10 business days) - $100
• Expedited Service: Same-day processing available for additional $100 fee

Required Information:

• LLC name (must be available)
• Registered office address (must be Georgia street address)
• Registered agent name and acceptance
• Organizer name and signature
• Email address for official communications
• Optional: Management structure (member-managed vs. manager-managed)

Step 4: Publish Notice of Intent (Required)

Georgia's unique publication requirement (O.C.G.A. § 14-11-212):

Within 90 days of filing, you must publish a "Notice of Intention to File Articles of Organization" in:

• The official legal organ (newspaper) of the county where the registered office is located
• Only required once (not annually)
• The newspaper publishes your notice
• Newspaper sends you affidavit of publication
• Keep the affidavit - you may need it for business transactions or loans

Publication Cost:

• Varies by county: typically $40-$150
• Metro Atlanta counties (Fulton, DeKalb, Cobb): $50-$100
• Rural counties: $40-$75
• Contact county clerk to identify official newspaper

Step 5: Create an Operating Agreement

Not required by state law, but strongly recommended:

• Defines ownership percentages and capital contributions
• Outlines management structure and authority
• Profit and loss distribution rules
• Voting procedures and member rights
• Buy-sell provisions and transfer restrictions
• Dissolution procedures
• Helps establish LLC as separate legal entity for liability protection
• Required by most banks when opening business accounts

Georgia Specific Considerations:

• Address member rights under O.C.G.A. § 14-11-301
• Specify fiduciary duties if different from statutory default
• Include charging order protection language for creditor protection

Step 6: Obtain an EIN

Get free Employer Identification Number from IRS:

• Online: IRS.gov (immediate) - recommended
• By Fax: 4 business days
• By Mail: 4-6 weeks

When Required:

• Multi-member LLCs (always required)
• Opening business bank account
• Hiring employees
• Filing tax returns
• Single-member LLCs can use SSN, but EIN is recommended

Complete Cost Breakdown

Ongoing Requirements

Annual Registration (Required)

Georgia requires an annual registration fee (O.C.G.A. § 14-11-211):

• Fee: $50 per year
• Due Date: April 1st annually
• How to File: Online through Georgia Corporations Division
• Consequence of Non-Payment: Administrative dissolution
• Grace Period: 90 days after due date before dissolution proceedings begin

Update Changes

If your registered office, registered agent, or management changes:

• File amendment online through Georgia Corporations Division
• Fee: $100 (for amendments to Articles)
• Registered agent changes: $25
• File within 30 days of change (best practice)

Tax Obligations

• Federal Taxes: File Form 1065 (multi-member) or Schedule C (single-member)
• Georgia Income Tax: Pass-through to members (file Georgia Form 700)
• Georgia Sales Tax: Register if selling goods or taxable services
• Local Taxes: Some cities/counties have business taxes
• Employer Taxes: If you have employees (unemployment, withholding)

Georgia Tax Requirements for LLCs

State Income Tax

LLCs in Georgia are pass-through entities:

• LLC itself does NOT pay Georgia income tax
• Profits pass through to members
• Members report on personal Georgia tax returns (Form 500)
• Multi-member LLCs file informational return (Georgia Form 700)
• Georgia individual tax rate: 5.75% (flat rate as of 2026)

Sales and Use Tax

• Register with Georgia Department of Revenue if selling taxable goods/services
• State sales tax rate: 4%
• Local rates: 3-5% (total combined rate typically 7-9%)
• File monthly, quarterly, or annually depending on sales volume
• No fee to register for sales tax permit

Atlanta Specific Taxes

If operating in the City of Atlanta:

• Occupation Tax: Annual business license fee (varies by business type)
• Required: All businesses operating in Atlanta city limits
• Registration: Atlanta Department of Finance
• Cost: Typically $50-$150+ depending on industry and gross receipts

Business Licenses and Permits

State-Level

• No general state business license required in Georgia
• Industry-specific licenses may be needed (contractors, healthcare, food service, etc.)
• Check Georgia Department of Revenue for industry requirements

Local Level

• Business license: Required by most Georgia cities and counties
• Occupation tax: Annual tax based on business type
• Zoning approval: May be required depending on location
• Health permits: For food service, healthcare, etc.
• Contact local city hall or county commission

Professional LLCs

Georgia allows certain licensed professionals to form Professional LLCs (O.C.G.A. § 14-11-1101):

Who Must Form Professional LLC

• Attorneys
• Physicians and healthcare providers
• Dentists
• Veterinarians
• Architects
• Engineers
• Accountants
• Chiropractors
• Psychologists

Additional Requirements

• All members must be licensed in same profession
• Name must end with "P.L.L.C." or "Professional Limited Liability Company"
• May require approval from licensing board before filing
• Does not shield from malpractice liability
• Same filing fee ($100) and annual registration ($50)

Operating an Out-of-State LLC in Georgia

If formed in another state but doing business in Georgia, must register as foreign LLC:

When Required

• Maintaining an office or physical presence in Georgia
• Regularly conducting business in Georgia
• Owning or leasing real property in Georgia
• Hiring employees in Georgia

Foreign LLC Registration

• File Form CD401 (Application for Certificate of Authority)
• Fee: $225
• Designate Georgia registered agent
• Submit Certificate of Good Standing from home state (dated within 90 days)
• Annual registration fee: $50 (same as domestic LLCs)

Georgia Asset Protection Advantages

Georgia offers strong charging order protection (O.C.G.A. § 14-11-504):

Charging Order Protection

• Multi-Member LLCs: Strong protection - charging order is exclusive remedy
• Single-Member LLCs: More limited protection (Georgia courts may allow foreclosure)
• Creditors cannot seize LLC assets for member's personal debts
• Creditors cannot force distributions
• Operating agreement can strengthen protections

Best Practices

• Consider multi-member structure for maximum protection
• Include spouse or family member as member (with proper documentation)
• Draft comprehensive operating agreement with protective provisions
• Maintain corporate formalities (separate bank accounts, proper records)

Series LLCs

Georgia does NOT currently allow Series LLCs.

If you need series structure, consider:

• Forming in Delaware, Texas, or Nevada (allow Series LLCs)
• Creating separate Georgia LLCs under holding company structure
• Consult attorney for asset segregation strategies

Dissolving a Georgia LLC

To officially close your Georgia LLC:

1. Vote to Dissolve: Members approve per operating agreement (or per statute if no agreement)
2. Wind Up Business: Pay debts, settle obligations, distribute remaining assets
3. File Articles of Dissolution: Form CD220 with Secretary of State
4. Fee: $100
5. File Final Tax Returns: Federal (1065 or Schedule C) and Georgia (Form 700/500)
6. Cancel Business Licenses: State, county, and city
7. Cancel EIN: Notify IRS that business is closed
8. Close Bank Accounts: After all checks clear and obligations paid

Frequently Asked Questions

How long does it take to form an LLC in Georgia?

Online filings typically process within 1-3 business days. Mail filings take 7-10 business days. Expedited same-day processing is available for an additional $100 fee. Remember to complete the publication requirement within 90 days.

What is the Georgia publication requirement?

Georgia requires LLCs to publish a "Notice of Intention to File Articles of Organization" in the official legal newspaper of the county where the LLC's registered office is located. This must be done within 90 days of filing. Costs typically range from $40-$150 depending on the county. The newspaper will provide an affidavit of publication - keep this document.

Does Georgia have an annual report for LLCs?

Georgia requires an Annual Registration (not a full annual report). You simply pay $50 by April 1st each year to maintain good standing. No financial information or detailed filings are required. You can pay online through the Georgia Corporations Division.

Do I need a Georgia address to form a Georgia LLC?

Yes and no. Your registered office must be a physical Georgia street address. However, your principal place of business can be anywhere. If you're out of state, you'll need to hire a Georgia registered agent service to provide the required Georgia address.

Can one person form an LLC in Georgia?

Yes. Georgia allows single-member LLCs. The process is identical to multi-member LLCs. You still get liability protection. Note that single-member LLCs have more limited charging order protection than multi-member LLCs in Georgia.

How much does it cost to maintain a Georgia LLC?

Minimum annual cost is $50 for the annual registration. If you use a registered agent service, add $125-$300/year. You may also have local business license fees ($50-$150+) depending on your city/county. No state franchise tax or additional fees.