How to Start an LLC in Georgia
| Item | Details |
|---|---|
| Formation Document | Articles of Organization |
| Filing Fee | $110 ($100 filing + $10 service charge) |
| Processing Time (Online) | ~7 business days |
| Minimum Members | 1 (single-member LLCs allowed) |
| Registered Agent Required | Yes (Georgia resident or authorized business entity with physical GA address) |
| Operating Agreement Required | No, but strongly recommended |
| Annual Registration Fee | $60 ($50 filing + $10 service charge) |
| Annual Registration Deadline | January 1 – April 1 each year |
| State Sales Tax Rate | 4% (plus local add-ons) |
| State Income Tax Rate | 5.19% corporate rate |
Frequently Asked Questions
Q: How much does it cost to form an LLC in Georgia?
A: You'll pay a $110 filing fee ($100 filing fee plus $10 service charge) to file your Articles of Organization with the Georgia Secretary of State under O.C.G.A. §§ 14-11-204 to 14-11-206. If you need expedited processing, you can add $120 for two-business-day processing, $275 for same-business-day processing (if submitted before noon), or $1,200 for one-hour paper processing. You may also reserve a name for $35 before filing if you want to secure it.
Q: How long does it take to form an LLC in Georgia?
A: Standard online filings are processed in about 7 business days. Paper-online filings (uploaded documents) take 10 to 14 business days, and mailed paper filings take about 15 business days from receipt. You can file online at https://ecorp.sos.ga.gov/Account to get the fastest standard processing time.
Q: What information do I need to include in my Articles of Organization?
A: Your Articles of Organization must include your LLC name (or a valid Georgia name reservation number), your name and address as the filer, a valid email address for correspondence, your principal office mailing address, your registered agent's name and Georgia street address, the name and address of each organizer, and any optional provisions you want included. At least one organizer is required under O.C.G.A. § 14-11-204.
Q: Can I form a Georgia LLC with just one member?
A: Yes. Georgia allows single-member LLCs. You need only one organizer to form the LLC, and that organizer can be a member, manager, or an authorized attorney-in-fact who signs the Articles of Organization.
Q: Do I need an operating agreement?
A: No operating agreement is legally required under O.C.G.A. Title 14, Chapter 11. However, if you don't have one, Georgia's LLC Act and your filed Articles of Organization will govern your LLC's internal affairs by default. A written operating agreement is strongly recommended because it lets you customize management, member authority, profit distribution, and dissolution procedures beyond the statutory defaults.
Q: What is a registered agent, and do I need one?
A: A registered agent is a person or business entity authorized to receive legal documents on behalf of your LLC. You must have one, and under O.C.G.A. §§ 14-11-209 and 14-11-703, your registered agent must be a Georgia resident individual or a business entity authorized to do business in Georgia, with a physical Georgia street address where they can be served in person. A member of your LLC can serve as the registered agent.
Q: Can I change my registered agent after formation?
A: Yes. You can change your registered agent by filing an Amended Annual Registration with the Georgia Secretary of State for a $30 fee. You do not need the agent's consent to make this change.
Q: Do I need a business license in Georgia?
A: Yes. You must obtain a general business license from your city or county business-license office. Depending on your industry, you may also need a Georgia sales and use tax certificate of registration, Georgia withholding registration, professional or occupational licenses, health permits, or alcohol licenses. The Georgia Secretary of State's First Stop Business Guide at https://sos.ga.gov/sites/default/files/2021-12/First_stop_business_guide_0.pdf lists the main licensing authorities.
Q: What does my LLC name need to include?
A: Your LLC name must include one of these designators: "Limited Liability Company," "LLC," or "L.L.C." Your name must also be distinguishable upon the records of the Georgia Secretary of State from other filed corporations, LLCs, and limited partnerships. Certain words—such as "bank," "banking company," "credit union," "trust company," "college," and "university"—are restricted and require special approval under Georgia SOS Name Availability Standards (Ga. Comp. R. & Regs. 590-7-2).
Q: How do I check if my LLC name is available?
A: Search the Georgia Secretary of State's business database at https://ecorp.sos.ga.gov/BusinessSearch to see if your name is already taken. If it is available, you can reserve it for 30 days by paying a $35 reservation fee. The reservation lasts until you file your Articles of Organization or 30 days pass, whichever comes first.
Q: Do I need to file a DBA (doing business as) in Georgia?
A: Yes, if you operate under a name different from your LLC's legal name. However, Georgia does not register DBAs with the Secretary of State. Instead, you file your DBA with the clerk of superior court in the county where your business is located. Each county has its own fees and publication requirements, so contact your county clerk's office for specific details.
Q: When do I file my annual registration?
A: Your initial annual registration is due between January 1 and April 1 of the year after your LLC is formed. Every year thereafter, you must file between January 1 and April 1. The annual registration fee is $60 ($50 filing fee plus $10 service charge). If you miss the deadline, you'll owe a $25 late penalty.
Q: What happens if I don't file my annual registration on time?
A: If you don't file by April 1, you'll owe a $25 late penalty. If you continue to miss filings, the Georgia Secretary of State may begin administrative dissolution proceedings after providing notice. You'll have 60 days to cure the default. If your LLC is administratively dissolved, you can apply for reinstatement within five years by paying a $260 reinstatement fee ($250 filing fee plus $10 service charge).
Q: Do I need to pay Georgia income tax on my LLC?
A: Georgia's corporate income tax rate is 5.19% as of 2025. By default, an LLC is a pass-through entity, meaning you (as the member) pay income tax on your share of profits, not the LLC itself. However, you can elect S-corporation status for Georgia tax purposes, which may reduce your overall tax burden. Consult a Georgia tax professional or the Georgia Department of Revenue at https://dor.georgia.gov/taxes/corporate-income-and-net-worth-tax for your specific situation.
Q: Do I need to register for sales tax?
A: If your LLC meets Georgia's definition of a "dealer" (generally, if you sell taxable goods or services), you must register for a Georgia sales and use tax certificate of registration. Georgia's state sales tax rate is 4%, but local taxes can increase the combined rate depending on your county and city. Register at https://dor.georgia.gov/tax-registration or through the Georgia Tax Center at https://gtc.dor.ga.gov.
Q: Can a foreign person or entity own a Georgia LLC?
A: Yes. Georgia allows foreign (non-U.S.) owners to form and own Georgia LLCs. There are no citizenship or residency restrictions on LLC members.
Q: Can I form a professional LLC in Georgia?
A: Yes, if your profession qualifies. Georgia recognizes professional-service LLCs under O.C.G.A. § 14-11-1107(f)-(g). However, the exact professions allowed and ownership restrictions depend on your specific licensing statute and the rules of your professional board. Consult your licensing board or a Georgia attorney to confirm your profession qualifies.
Q: How do I dissolve my Georgia LLC?
A: To dissolve your LLC, you may file a Statement of Commencement of Winding Up (no fee online, $10 paper service charge) to begin the winding-up process. After you've settled all debts and distributed remaining assets, you file a Certificate of Termination (no fee online, $10 paper service charge) to formally terminate the LLC. Your LLC must be current on all annual registrations, fees, and penalties before the Secretary of State will accept these filings.
Q: Who do I contact if I have questions about forming an LLC in Georgia?
A: Contact the Georgia Secretary of State, Corporations Division, at (404) 656-2817 or visit https://sos.ga.gov/. Their office is located at 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334. You can also file online at https://ecorp.sos.ga.gov/Account or review their FAQ at https://sos.ga.gov/page/business-division-faq.
Step 1: Choose and Reserve Your LLC Name
Your Georgia LLC name must include "Limited Liability Company," "LLC," or "L.L.C." and be distinguishable from all other entities on file with the Georgia Secretary of State. You can search existing names free at https://ecorp.sos.ga.gov/BusinessSearch, then reserve your chosen name for 30 days by paying a $35 reservation fee to the Secretary of State's Corporations Division.
Name Requirements Under Georgia Law
Georgia requires your LLC name to end with a legal designator—either the full phrase "Limited Liability Company," the abbreviation "LLC," or "L.L.C." (O.C.G.A. § 14-11-204). Your name must be distinguishable upon the records of the Georgia Secretary of State from all other filed corporations, LLCs, and limited partnerships. This means you cannot use a name identical or confusingly similar to an entity already registered in Georgia.
Certain words are restricted and require additional approval. Banking-related terms—including "bank," "banc," "banque," "banker," "banking company," "credit union," "trust," and "trust company"—require approval from the Georgia Department of Banking and Finance. Educational terms like "college" and "university" require approval from the Georgia Nonpublic Postsecondary Education Commission (Ga. Comp. R. & Regs. 590-7-2).
How to Search and Reserve Your Name
Start by searching the Georgia Secretary of State's business database at https://ecorp.sos.ga.gov/BusinessSearch. This free search shows you all registered entities and helps you confirm your desired name is available. If your name is available and does not contain restricted words, you can proceed to reserve it.
To reserve your name, file a name reservation request online through the Secretary of State's eCorp system at https://ecorp.sos.ga.gov/Account. The reservation fee is $35 total ($25 filing fee plus $10 service charge). Your name reservation lasts for 30 days or until you file your Articles of Organization, whichever comes first. This gives you time to prepare your formation documents without risk that someone else will claim the name.
Name Reservation Checklist
| Task | Details |
|---|---|
| Search the database | Visit https://ecorp.sos.ga.gov/BusinessSearch to confirm availability |
| Verify the designator | Confirm your name ends with "Limited Liability Company," "LLC," or "L.L.C." |
| Check for restricted words | If using banking or education terms, note that additional approval is required |
| File the reservation | Submit online at https://ecorp.sos.ga.gov/Account |
| Pay the fee | $35 total ($25 filing fee + $10 service charge) |
| Note the deadline | Your reservation expires in 30 days or when you file your Articles of Organization |
What Happens After You Reserve Your Name
Once your name reservation is approved, you have 30 days to file your Articles of Organization with the Georgia Secretary of State. Your reservation number will be required in your Articles filing. If you do not file within 30 days, the reservation expires and the name becomes available to others. You can renew the reservation by paying another $35 fee if needed.
When you file your Articles of Organization, you will include either your reserved name or the name reservation number (O.C.G.A. § 14-11-204). The Secretary of State will then issue a Certificate of Organization, officially establishing your LLC.
Important Note: Trade Names (DBAs)
If you plan to operate your Georgia LLC under a name different from your registered LLC name, you must file a trade name (DBA) with the clerk of superior court in the county where your business is located. The Georgia Secretary of State does not register trade names. Contact your county clerk's office for specific filing fees and publication requirements.
Contact Information
If you have questions about name availability or the reservation process, contact the Georgia Secretary of State, Corporations Division:
- Phone: (404) 656-2817
- Address: 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334
- Online Services: https://ecorp.sos.ga.gov/
Step 2: Appoint a Registered Agent
You must appoint a registered agent and designate a physical Georgia street address for service of process before you file your Articles of Organization. Your registered agent can be a Georgia resident individual or a business entity authorized to do business in Georgia. The agent's address must be a street location in Georgia where the agent can be served in person—a P.O. box does not satisfy this requirement under O.C.G.A. §§ 14-11-209 and 14-11-703.
Who Can Serve as Your Registered Agent
Under Georgia law, your registered agent must be either:
- A Georgia resident individual (including a member of your LLC), or
- A business entity authorized to do business in Georgia (such as a corporation, LLC, or professional registered agent service)
If you choose a member or manager of your LLC to serve as agent, that person must maintain a physical Georgia street address. You cannot designate the Georgia Secretary of State as your registered agent.
Required Information for Your Registered Agent
When you file your Articles of Organization, you must provide the following details for your registered agent:
- Full legal name of the individual or business entity
- Physical Georgia street address (including city, state, and ZIP code)—not a P.O. box
- Email address for filing correspondence
This information becomes part of your public filing record and is searchable on the Georgia Secretary of State's business database at https://ecorp.sos.ga.gov/BusinessSearch.
Changing Your Registered Agent
If you need to change your registered agent after formation, you will file an Amended Annual Registration with the Georgia Secretary of State. The change-agent filing fee is $30.00. You do not need the consent of the new agent to make this change, but you should confirm the agent's willingness to serve and provide accurate contact information.
Key Takeaway
Your registered agent serves as the official point of contact for legal documents and government correspondence. Choose someone reliable and ensure the physical Georgia street address you provide is accurate and monitored regularly.
Step 3: File Your Articles of Organization
You'll file your Articles of Organization with the Georgia Secretary of State, Corporations Division, paying a $110 filing fee. Georgia accepts online filings through its eCorp portal, which process in about 7 business days. You can also mail paper filings (15 business days) or upload documents online without filing immediately (10–14 business days). Once approved, you'll receive a Certificate of Organization.
Where and How to File
File your Articles of Organization with the Georgia Secretary of State, Corporations Division at https://ecorp.sos.ga.gov/Account. You have three filing methods: online filing through the eCorp portal (fastest), paper-online upload, or mailed paper submission. Online filings are generally processed in about 7 business days, paper-online filings in 10 to 14 business days, and mailed filings in about 15 business days from receipt.
If you need faster processing, Georgia offers expedited options. Two-business-day expedited processing costs an additional $120. Same-