Georgia Corporation Costs
| Item | Details | Amount |
|---|---|---|
| Articles of Incorporation filing | $110.00 | 7 business days (standard) |
| 2-business-day expedite | +$120.00 | 2 business days |
| Same-business-day expedite | +$275.00 | Same business day |
| 1-hour paper expedite | +$1,200.00 | 1 hour |
| Corporate name reservation (30 days) | $35.00 | Immediate |
Filing Authority:
Georgia Secretary of State, Corporations Division
2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334
(404) 656-2817
https://ecorp.sos.ga.gov/Account
Annual Registration and Compliance Fees
Every Georgia corporation must file an annual registration between January 1 and April 1 each year, as required by O.C.G.A. § 14-11-603. The annual registration fee is $60, which covers the $50 filing fee plus a $10 service charge. Your initial annual registration is due between January 1 and April 1 of the year following your incorporation.
The annual registration must include your corporation's legal name or control number, the name and email of the person filing, your registered agent's name and Georgia physical street address, and your principal office mailing address. You can file online through eCorp, which is the fastest and most convenient method.
Missing the April 1 deadline triggers a $25 late-filing penalty. If you fail to file within 60 days after the Secretary of State sends notice of noncompliance, your corporation faces administrative dissolution. Once dissolved, you can apply for reinstatement within five years by paying a $260 reinstatement fee plus all delinquent annual registration fees and penalties. This makes timely filing essential to maintaining your corporate status.
| Compliance Item | Cost | Frequency | Deadline |
|---|---|---|---|
| Annual Registration Fee | $60.00 | Annual | January 1 – April 1 |
| Late-Filing Penalty | $25.00 | Per year if missed | After April 1 |
| Reinstatement Fee (if dissolved) | $260.00 | One-time | Within 5 years of dissolution |
| Delinquent fees and penalties | Cumulative | Upon reinstatement | Required before reinstatement |
Statute: O.C.G.A. § 14-11-603
Filing Authority:
Georgia Secretary of State, Corporations Division
https://ecorp.sos.ga.gov/
State Income Tax and Net Worth Tax
Georgia imposes a flat 5.19% corporate income tax on Georgia taxable net income under O.C.G.A. Title 48, Chapter 7. This rate applies to C corporations unless you elect S corporation status for Georgia purposes. If your corporation qualifies as an S corporation, the income passes through to shareholders, who pay tax at individual rates rather than the corporate rate.
In addition to income tax, Georgia corporations may owe net worth tax. Corporations with net worth of $100,000 or less are exempt from the net worth tax but must still file a return. For corporations with net worth exceeding $100,000, the net worth tax is calculated on a sliding scale, with a maximum net worth tax of $5,000 for net worth above $22 million. This tax applies only to corporations; Georgia does not impose a separate franchise tax on the LLC model.
Your estimated tax payments are due on April 15, June 15, September 15, and January 15 each year. You should consult with a Georgia tax professional or the Georgia Department of Revenue at https://dor.georgia.gov/ to determine your specific tax liability based on your corporation's income and net worth. The 5.19% rate represents a significant reduction from prior years and makes Georgia competitive for corporate taxation.
| Tax Type | Rate / Amount | Statute |
|---|---|---|
| Corporate Income Tax | 5.19% flat rate on Georgia taxable net income | O.C.G.A. Title 48, Chapter 7 |
| Net Worth Tax (Corporations) | $0 if net worth ≤ $100,000; maximum $5,000 if net worth > $22 million | O.C.G.A. Title 48, Chapter 7 |
| S-Corp Recognition | Yes—shareholders taxed, not corporation | O.C.G.A. Title 48, Chapter 7 |
| Estimated Tax Payment Dates | April 15, June 15, September 15, January 15 | Georgia Department of Revenue |
Contact:
Georgia Department of Revenue
https://dor.georgia.gov/
Corporate Income and Net Worth Tax Division
Sales Tax Registration and Obligations
If your Georgia corporation sells taxable goods or services, you must register for a sales and use tax number with the Georgia Department of Revenue. Registration is free and available online at https://dor.georgia.gov/tax-registration. Georgia's state sales and use tax rate is 4%, but local sales taxes can increase the combined rate depending on your county and city.
Once registered, you must collect sales tax from customers and remit it to the state on a schedule determined by your sales volume. The frequency of remittance varies—high-volume sellers may remit monthly, while lower-volume businesses may remit quarterly or annually. You can manage your sales tax account through the Georgia Tax Center at https://gtc.dor.ga.gov.
Sales tax registration is mandatory if you meet the definition of a Georgia sales-tax dealer, which includes most retail and service businesses. Failure to register and remit sales tax can result in penalties, interest, and potential liability for uncollected taxes. If you're unsure whether your business requires sales tax registration, contact the Georgia Department of Revenue at https://dor.georgia.gov/.
| Resource | Link |
|---|---|
| Tax Registration Portal | https://dor.georgia.gov/tax-registration |
| Georgia Tax Center | https://gtc.dor.ga.gov |
| Sales Tax Rates Lookup | https://dor.georgia.gov/sales-tax-rates-general |
| Georgia Department of Revenue | https://dor.georgia.gov/ |
State Sales Tax Rate: 4.00% (local add-ons apply by county and city)
Registered Agent and Office Requirements
Georgia requires every corporation to maintain a registered agent located in Georgia with a physical street address where the agent can be reached in person. Your registered agent information must be included in your Articles of Incorporation and updated annually through your annual registration filing. The registered agent address must be a physical location—a P.O. box does not satisfy Georgia's requirement.
If you serve as your own registered agent, there is no additional cost beyond your annual registration fee. However, many incorporators use a professional registered agent service to ensure compliance and maintain privacy. Professional registered agent services in Georgia typically cost $75 to $300 annually, depending on the provider and service level.
If you change your registered agent or agent address, you must file an amended annual registration or include the updated information in your next annual registration. The Secretary of State's Corporations Division processes these updates through the eCorp system at https://ecorp.sos.ga.gov/Account.
| Requirement | Detail |
|---|---|
| Registered Agent Location | Georgia physical street address required |
| Agent Residency | No state residency requirement for the agent |
| Office Address Type | Physical street address (P.O. box not acceptable) |
| Annual Update | Required in annual registration (O.C.G.A. § 14-11-603) |
| Update Method | Amended annual registration filing |
| Professional Agent Service (typical) | $75–$300 annually |
First-Year and Ongoing Cost Estimates
Your first-year incorporation costs in Georgia depend on whether you use a professional registered agent and whether you need expedited processing. Here's a breakdown of typical scenarios:
Minimum First-Year Costs (Standard Processing, Self-Registered Agent):
- Articles of Incorporation filing: $110
- Annual registration (due year 1): $60
- Total: $170
Typical First-Year Costs (Standard Processing, Professional Registered Agent):
- Articles of Incorporation filing: $110
- Professional registered agent service (annual): $150
- Annual registration: $60
- Total: $320
Ongoing Annual Costs (Professional Registered Agent):
- Annual registration: $60
- Professional registered agent service: $150
- Estimated state income tax: varies by income
- Total: $210 + income tax
If you elect S corporation status, you may reduce your overall tax burden through pass-through taxation, but you'll incur additional accounting and payroll costs. If your corporation's net worth exceeds $100,000, budget for net worth tax filing and potential liability. Sales tax remittance is mandatory if you're a dealer but involves no registration fee.
| Cost Category | First Year | Ongoing Annual |
|---|---|---|
| Articles of Incorporation filing | $110 | — |
| Annual registration (first filing due Jan 1–Apr 1 following formation) | $60 | $60 |
| Professional registered agent service (optional) | $150 | $150 |
| Subtotal: Formation + Compliance | $320 | $210 |
| Georgia corporate income tax (5.19% of net income) | Varies | Varies |
| Georgia net worth tax (if applicable; max $5,000) | Varies | Varies |
| Total with taxes | $320 + income tax | $210 + income tax |
Key Deadlines
- File Articles of Incorporation online at https://ecorp.sos.ga.gov/Account
- File first annual registration between January 1 and April 1 of the year after incorporation
- File subsequent annual registrations by April 1 each year; $25 late penalty applies if missed
- Estimated quarterly tax payments due April 15, June 15, September 15, and January 15
Contact Information
Georgia Secretary of State, Corporations Division
2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334
(404) 656-2817
https://sos.ga.gov/
Georgia Corporation vs. LLC Cost Comparison
Many entrepreneurs compare Georgia corporations to LLCs when choosing a business structure. While both entities file through the same Secretary of State office, their costs and tax treatment differ significantly. The initial formation cost is identical: $110 for either structure. However, annual costs and tax treatment diverge significantly. Corporations pay a $60 annual registration fee and face Georgia's 5.19% corporate income tax on net income, plus potential net worth tax (maximum $5,000 for net worth exceeding $22 million). LLCs also pay $60 annually but typically avoid corporate-level taxation—pass-through income is taxed to owners at individual rates.
Formation and Initial Costs
| Cost Item | Corporation | LLC |
|---|---|---|
| Filing fee (Articles) | $110 | $110 |
| Name reservation (optional) | $35 | $35 |
| Expedited processing (2 business days) | +$120 | +$120 |
| Same-day expedite | +$275 | +$275 |
Annual Compliance Costs
| Cost Item | Corporation | LLC |
|---|---|---|
| Annual registration fee | $60 | $60 |
| Late filing penalty | $25 | $25 |
| Reinstatement fee (if dissolved) | $260 | $260 |
Tax Obligations
Corporations pay Georgia's flat 5.19% corporate income tax on Georgia taxable net income under O.C.G.A. Title 48, Chapter 7. Corporations with net worth of $100,000 or less are not subject to net worth tax but must still file a return. Those exceeding $100,000 in net worth owe net worth tax, capped at $5,000 for net worth above $22 million.
LLCs avoid corporate-level taxation. Single-member LLCs are taxed as disregarded entities (Schedule C), while multi-member LLCs are taxed as partnerships (Form 1065). Owners pay individual income tax on their share of LLC income. If you elect S-corporation status for your LLC, the entity pays Georgia's 5.19% rate on corporate-level income, but you avoid self-employment tax on distributions.
| Tax Item | Corporation | LLC (Default) | LLC (S-Corp Election) |
|---|---|---|---|
| Georgia income tax rate | 5.19% | Passed to owners | 5.19% on corp income |
| Net worth tax | Yes (if net worth > $100K) | No | No |
| Self-employment tax | N/A | Yes on all income | No on distributions |
| Federal recognition | C-corp or S-corp | Disregarded or partnership | S-corp |
When to Choose Each Structure
Choose a corporation if you plan to retain earnings in the business, need multiple classes of stock, or want to limit liability with formal governance structures. The corporate structure works well for businesses expecting significant profits that you won't distribute immediately.
Choose an LLC if you want pass-through taxation, simpler management, and flexibility in profit allocation. An LLC with an S-corporation election offers the best of both: pass-through taxation plus self-employment tax savings on distributions. This hybrid approach is popular among Georgia small businesses.
Both structures require annual registration filing between January 1 and April 1. File online at https://ecorp.sos.ga.gov/Account to avoid the $25 late penalty and potential administrative dissolution after 60 days of notice.
Compliance Deadlines and Penalties
Georgia corporations must file an annual registration between January 1 and April 1 each year under O.C.G.A. § 14-11-603. The $60 annual registration fee is due during this window. If you miss the deadline, Georgia imposes a $25 late-filing penalty. The Secretary of State may administratively dissolve your corporation if you fail to cure within 60 days after receiving notice of noncompliance. You can reinstate a dissolved corporation within five years by paying a $260 reinstatement fee plus all delinquent annual registration fees and penalties.
Annual Registration Deadline
Your corporation's annual registration must be filed between January 1 and April 1 each calendar year. The initial registration is due between January 1 and April 1 of the year following your incorporation. You can file up to three years in advance if you prefer. File online through the Georgia Secretary of State's eCorp portal at https://ecorp.sos.ga.gov/ for fastest processing.
Late Filing Penalties and Dissolution Risk
If you miss the April 1 deadline, Georgia assesses a $25 late-filing penalty. Continued noncompliance triggers administrative dissolution: the Secretary of State sends notice, and your corporation has 60 days to cure the default. If you do not respond within that 60-day grace period, your corporation may be administratively dissolved, losing its legal status and right to conduct business in Georgia.
Reinstatement After Dissolution
You can restore a dissolved Georgia corporation by filing an Application for Reinstatement within five years of administrative dissolution. The reinstatement fee is $260. You must also pay all delinquent annual registration