L
LexiState
complianceUpdated 2026-03-31

Can I Convert a Corporation to an LLC in Georgia?

Yes. Georgia law permits conversion of a corporation to an LLC through a statutory process. You must file conversion documents with the Georgia Secretary of State, Corporations Division. The converted LLC then becomes subject to Georgia's LLC annual registration requirements, including a $60 annual filing fee due between January 1 and April 1 each year under O.C.G.A. § 14-11-603.

How Conversion Works

Georgia's LLC Act (O.C.G.A. Title 14, Chapter 11) allows corporations to convert to LLCs by filing the appropriate conversion documents. Your corporation's board of directors must approve the conversion plan, followed by shareholder approval under your bylaws and Georgia corporate law. The converted entity retains all assets, liabilities, and contracts—conversion is a continuation, not a dissolution.

Submit your conversion document to the Georgia Secretary of State, Corporations Division at https://ecorp.sos.ga.gov/Account or mail to 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334. Contact (404) 656-2817 for specific form requirements and current filing fees.

Post-Conversion Obligations

Once your corporation converts to an LLC, you must comply with Georgia LLC requirements:

Annual Registration: File between January 1 and April 1 each year. Fee: $60.00 (O.C.G.A. § 14-11-603)

Late Penalties: A $25 penalty applies if filed after April 1. The Secretary of State may administratively dissolve the LLC if not cured within 60 days of notice.

Reinstatement: If dissolved for non-compliance, reinstatement costs $260 plus delinquent fees and penalties.

The annual registration must include your LLC's control number or legal name, registered agent name and Georgia street address, principal office mailing address, and a valid email address.

Next Steps

  1. Consult a Georgia business attorney to ensure compliance with your corporation's governing documents and to address tax implications.

  2. Obtain board and shareholder approval through formal resolutions and meeting minutes.

  3. File conversion documents with the Georgia Secretary of State using the online portal or mail.

  4. Update business licenses, contracts, and vendor records to reflect the LLC structure.

  5. Mark your calendar for annual registration filings (January 1–April 1 each year).

This is general information, not legal advice.