Georgia LLC Annual Report
Frequently Asked Questions
Q: When is my first Georgia LLC annual registration due?
Your initial annual registration is due between January 1 and April 1 of the year after your LLC was formed or qualified in Georgia. For example, if you formed your LLC in 2025, your first annual registration is due between January 1 and April 1, 2026. You must file every year thereafter during the same window.
Q: What happens if I file my annual registration late?
Georgia imposes a $25 late-filing penalty if you miss the April 1 deadline. More seriously, if you do not file within 60 days after the Secretary of State sends you notice of noncompliance, your LLC may be administratively dissolved (for a domestic LLC) or have its authority revoked (for a foreign LLC). You can reinstate a dissolved LLC within five years by paying a $260 reinstatement fee plus all delinquent annual registration fees and penalties.
Q: Can I file my annual registration online?
Yes. The Georgia Secretary of State's eCorp portal at https://ecorp.sos.ga.gov/Account allows you to file your annual registration online. Online filing is the fastest and most convenient method and is available 24/7.
What Information Must You Include in Your Annual Registration?
Georgia's annual registration requires specific information to remain compliant under O.C.G.A. § 14-11-603. You must provide your LLC's legal name or control number, the name of the person filing the registration, a valid email address, your registered agent's name and Georgia physical street address, and the mailing address of your principal office.
The registered agent address must be a physical street address in Georgia—not a P.O. box. This is where the Secretary of State and other parties can locate your agent in person. If your registered agent or principal office address changes during the year, you can update this information by filing an amended annual registration with the Secretary of State.
How to File Your Georgia LLC Annual Registration
You have two filing options: online or by mail. Online filing through the eCorp portal is faster and recommended. To file online, log into your account at https://ecorp.sos.ga.gov/Account, enter your LLC's control number or legal name, provide the required contact and agent information, and submit the $60 fee by credit card or electronic check.
If you prefer to file by mail, send your completed annual registration form to:
Georgia Secretary of State, Corporations Division
2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower
Atlanta, GA 30334
You can also call the Corporations Division at (404) 656-2817 if you have questions about the filing process or need to verify your LLC's control number. The Secretary of State's website at https://sos.ga.gov/ provides forms, FAQs, and additional guidance.
Annual Registration Deadlines and Filing Windows
Your annual registration must be filed between January 1 and April 1 each calendar year under O.C.G.A. § 14-11-603. This window applies to all Georgia LLCs, whether domestic or foreign. You cannot file before January 1 of the current year, and April 1 is a hard deadline.
Georgia allows you to file in advance for up to three calendar years if you wish to get ahead of the deadline. This can be useful if you want to ensure compliance early in the year or if you anticipate being unavailable near the April 1 deadline. However, most owners file during the standard January–April window.
If your LLC was formed or qualified in Georgia during a given year, your first annual registration is due between January 1 and April 1 of the following year. For instance, an LLC formed in November 2025 must file its initial annual registration between January 1 and April 1, 2026.
Late Penalties and Administrative Dissolution
Missing the April 1 deadline triggers a $25 late-filing penalty under Georgia law. However, the financial penalty is the least of your concerns. If you do not file your annual registration by April 1, the Secretary of State may send you a notice of noncompliance. You then have 60 days from the date of that notice to cure the default by filing the overdue annual registration.
If you fail to cure within 60 days, the Secretary of State may administratively dissolve your domestic LLC or revoke a foreign LLC's authority to do business in Georgia. An administratively dissolved LLC loses its legal status and cannot conduct business. This can expose you to personal liability, jeopardize contracts, and damage your business reputation.
The consequences extend beyond the LLC itself. If your LLC is dissolved and you continue to operate, creditors and other parties may pursue claims against you personally, bypassing the LLC's liability shield. Employees, vendors, and customers may also lose confidence in your business.
Reinstatement After Administrative Dissolution
If your Georgia LLC is administratively dissolved due to failure to file the annual registration, you can reinstate it—but only within five years of the dissolution date. To reinstate, you must file an Application for Reinstatement with the Secretary of State and pay a $260 reinstatement fee.
In addition to the reinstatement fee, you must pay all delinquent annual registration fees (at $60 per year) and all accumulated late penalties ($25 per year). For example, if your LLC was dissolved after missing filings for three years, you would owe $260 (reinstatement) + $180 (three years × $60) + $75 (three years × $25) = $515 total.
Once your reinstatement application is approved, the Secretary of State will restore your LLC's status, and you can resume business operations. However, reinstatement does not erase any liability you may have incurred while the LLC was dissolved. You should consult with an attorney if your LLC was dissolved for an extended period.
Keeping Your Registered Agent and Address Current
Your registered agent and principal office address are critical pieces of information on your annual registration. Georgia requires your registered agent to maintain a physical Georgia street address—not a P.O. box or virtual address. This address is public record and is where legal documents, tax notices, and other official correspondence will be delivered.
If your registered agent or principal office address changes, you must update this information. You can do so by filing an amended annual registration with the Secretary of State. The amended registration uses the same online portal and costs $60, just like the standard annual registration.
Keeping this information current is essential. If the Secretary of State cannot locate your registered agent at the address on file, you may miss important notices, including notices of noncompliance or administrative dissolution. Outdated contact information can also cause you to miss tax deadlines or regulatory requirements.
Georgia Tax Obligations and Annual Registration
Filing your annual registration does not satisfy Georgia's tax obligations. Georgia imposes a 5.19% state income tax on LLC income under O.C.G.A. Title 48, Chapter 7. For single-member LLCs, income is typically reported on the owner's personal tax return (Schedule C). For multi-member LLCs, income is reported on a partnership return (Form 1065), and each member pays tax on their share.
You may also owe Georgia sales tax if your LLC sells taxable goods or services. Georgia's state sales tax rate is 4%, and local jurisdictions may add additional tax, bringing the combined rate higher depending on your county and city. You must register for a sales tax number with the Georgia Department of Revenue at https://dor.georgia.gov/tax-registration if you meet the definition of a "dealer" under Georgia law.
Additionally, if you elect S-corporation or C-corporation tax treatment for federal purposes, you may have separate Georgia corporate tax obligations. Consult a Georgia tax professional or the Department of Revenue at https://dor.georgia.gov/ to understand your specific tax liability.
Contact Information for the Georgia Secretary of State
For questions about your annual registration, 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
Website: https://sos.ga.gov/
Online Filing Portal: https://ecorp.sos.ga.gov/Account
Business Search: https://ecorp.sos.ga.gov/BusinessSearch
You can use the business search tool to verify your LLC's current status, control number, and filing history. The eCorp portal is available 24/7 for online filings and account management.
Conclusion
Georgia's annual registration requirement is straightforward but mandatory. File your $60 annual registration between January 1 and April 1 each year, include your LLC's legal name or control number, registered agent information, and principal office address, and keep your contact details current. Missing the deadline exposes you to a $25 penalty, administrative dissolution, and potential personal liability. If dissolution occurs, you have five years to reinstate your LLC by paying a $260 fee plus all delinquent filings and penalties. Use the Secretary of State's online eCorp portal for fast, convenient filing, and contact the Corporations Division if you have questions. Staying compliant with Georgia's annual registration requirement protects your LLC's legal status and your personal liability shield.