Georgia LLC Cost
Formation Filing Fees: Standard and Expedited Options
The base cost to form a Georgia LLC is $110, filed with the Georgia Secretary of State under O.C.G.A. §§ 14-11-204 to 14-11-206. This single fee covers the Articles of Organization filing and includes both the $100 filing fee and $10 service charge. You must submit your LLC name (or a valid name reservation number), your name and address, a valid email, your principal office mailing address, your registered agent name and Georgia street address, and the names and addresses of all organizers.
Standard Processing Times
Online filings are processed in approximately 7 business days at no additional cost. If you file by "paper-online" (uploading a scanned document), expect 10 to 14 business days. Mailed paper filings take about 15 business days from receipt. Once approved, the Secretary of State issues a Certificate of Organization.
Expedited Filing Options
If you need faster processing, Georgia offers three expedite tiers:
- Two-business-day expedite: Add $120 to your filing fee (total $230).
- Same-business-day expedite: Add $275 if you submit before noon (total $385).
- One-hour paper expedite: Add $1,200 (total $1,310).
Most Georgia LLC owners choose standard online filing to avoid the expedite premium. The 7-business-day standard timeline is sufficient for most business launches.
Fee Comparison Table
| Processing Method | Base Fee | Expedite Add-On | Total Cost | Processing Time |
|---|---|---|---|---|
| Standard Online | $110 | — | $110 | ~7 business days |
| Standard Paper-Online | $110 | — | $110 | 10–14 business days |
| Standard Mailed | $110 | — | $110 | ~15 business days |
| Two-Business-Day | $110 | $120 | $230 | 2 business days |
| Same-Business-Day (before noon) | $110 | $275 | $385 | Same business day |
| One-Hour Paper | $110 | $1,200 | $1,310 | 1 hour |
Name Reservation Cost
Reserving a Georgia LLC name costs $35 and holds the name for 30 days. The fee includes a $25 filing fee plus $10 service charge. You can reserve a name online through the Georgia Secretary of State's eCorp system before you file your Articles of Organization.
Why Reserve a Name
Name reservation is optional but useful if you are still finalizing your business plan or want to secure your preferred name while you arrange financing or finalize your operating agreement. Your reserved name is held for 30 days or until you file your Articles of Organization, whichever comes first.
Name Requirements and Restrictions
Your LLC name must include one of these designators: "Limited Liability Company," "LLC," or "L.L.C." Your name must be distinguishable upon the records of the Georgia Secretary of State from all other filed corporations, LLCs, and limited partnerships. Certain words are restricted and require special approval:
- Banking terms (Bank, Banc, Banque, Banker, Banking Company, Credit Union, Savings & Loan, Bancorp, Bancshares, Bankshares) require approval from the Georgia Department of Banking and Finance.
- Trust terms (Trust, Trust Company, Trusted, Trusting) require approval.
- Education terms (College, University) require approval from the Georgia Nonpublic Postsecondary Education Commission.
You can search available names free of charge at https://ecorp.sos.ga.gov/BusinessSearch before you file or reserve.
DBA Registration
If you want to operate under a trade name different from your LLC's legal name, Georgia does not register DBAs with the Secretary of State. Instead, you must file your DBA with the clerk of superior court in the county where your business is located. County fees and publication requirements vary by location.
Registered Agent Cost: Self-Service vs. Commercial Provider
You must appoint a registered agent with a physical Georgia street address, but you can serve as your own agent at no cost. Under O.C.G.A. §§ 14-11-209 and 14-11-703, your registered agent can be a Georgia resident individual or a business entity authorized to do business in Georgia. The agent's office must be a physical street address in Georgia where the agent can be served in person. You, as a member of your LLC, can serve as your own registered agent.
Self-Service Option: $0 Annual Cost
If you appoint yourself or another Georgia resident as registered agent, you pay nothing beyond your initial filing. You must provide the agent's name and physical Georgia street address in your Articles of Organization and on your annual registration.
Commercial Registered Agent Service: $100–$300+ Annually
If you prefer not to handle service of process yourself, you can hire a professional registered agent service. These typically charge $100 to $300 per year depending on the provider and service level. A commercial agent accepts legal documents on your behalf and forwards them to you, providing privacy and ensuring you do not miss critical deadlines.
Changing Your Registered Agent
If you need to change your registered agent, you file an Amended Annual Registration with the new agent's information. The fee to change your registered agent is $30 (a $20 filing fee plus $10 service charge). You do not need the agent's consent to change.
Operating Agreement Cost: DIY vs. Attorney-Drafted
Georgia does not require you to file an operating agreement with the Secretary of State, so there is no state filing fee. However, you should have a written operating agreement to govern how your LLC is managed, how profits are distributed, and what happens if a member leaves or dies.
DIY Operating Agreement: $0–$50
You can download a template operating agreement online or use a legal document service like LegalZoom or Rocket Lawyer for $0 to $50. These templates work for simple, single-member or two-member LLCs with straightforward ownership and management structures. You do not file the agreement with the state; it is an internal document.
Attorney-Drafted Operating Agreement: $500–$1,500+
If your LLC has multiple members, complex profit-sharing arrangements, or special management provisions, hiring a Georgia attorney to draft a custom operating agreement costs $500 to $1,500 or more. An attorney can also advise you on tax elections (such as electing S-corporation or C-corporation status) and liability protection strategies specific to your business.
Tax Election Considerations
Georgia allows you to elect S-corporation or C-corporation tax treatment for your LLC under federal law. A single-member LLC is taxed as a disregarded entity (Schedule C) by default; a multi-member LLC is taxed as a partnership (Form 1065) by default. These elections do not require state filing but should be made on your federal tax return (Form 8832 for C-corporation election, Form 2553 for S-corporation election). An attorney or CPA can advise whether an election makes sense for your situation.
Annual and Biennial Report Fees
Georgia requires an Annual Registration filing every year, due between January 1 and April 1, with a $60 filing fee. This is not optional. Under O.C.G.A. § 14-11-603, your LLC must file its annual registration in the calendar year after formation and every year thereafter.
Annual Registration Fee: $60
The annual registration fee is $60 total ($50 filing fee plus $10 service charge). You can file online through eCorp at https://ecorp.sos.ga.gov/ or by mail. Online filings are processed in about 7 business days.
What You Must Report
Your annual registration must include your LLC's name or control number, the name and email of the person filing, your registered agent's name and physical Georgia street address, and your principal office mailing address. You can file up to three calendar years in advance if you prefer.
Late Filing Penalties and Dissolution Risk
If you miss the April 1 deadline, you incur a $25 late-filing penalty. If you do not file within 60 days after the Secretary of State sends notice, your LLC may be administratively dissolved. Once dissolved, you must file an Application for Reinstatement and pay a $260 reinstatement fee (a $250 filing fee plus $10 service charge) plus all delinquent annual registration fees and penalties. You have five years from the date of dissolution to seek reinstatement.
Advance Filing Benefit
You can file your annual registration up to three years in advance. Many business owners file for multiple years at once to reduce the risk of missing a deadline and incurring penalties or dissolution.
Taxes: Franchise Tax, LLC Tax, and Income Tax
Georgia has no franchise tax or annual LLC tax, but you must pay Georgia income tax on your LLC's profits. This is a critical distinction: you do not owe a separate annual tax to the state just for operating an LLC, but you do owe income tax on your business income.
No Franchise Tax or Annual LLC Tax
Unlike some states, Georgia does not impose a franchise tax or annual LLC tax. You do not owe a fee to the state based on your LLC's net worth or gross revenue simply for existing as an LLC.
Georgia Income Tax: 5.19% Flat Rate
Georgia's corporate income tax rate is 5.19% (reduced from 5.75% in recent tax reforms). Pass-through LLC income is generally taxed to the owners, not the LLC itself. Under O.C.G.A. Title 48, Chapter 7:
- Single-member LLC: Taxed as a disregarded entity; you report income on your personal tax return (Schedule C) and pay self-employment tax on net profits.
- Multi-member LLC: Taxed as a partnership by default; the LLC files Form 1065, and each member reports their share of income on their personal return.
- S-corporation election: If you elect S-corporation status, the LLC files Form 1120-S, and you pay yourself a reasonable W-2 salary; remaining profits are distributed as dividends, potentially reducing self-employment tax.
- C-corporation election: If you elect C-corporation status, the LLC pays corporate income tax at 5.19%, and you pay personal income tax on dividends.
Estimated Tax Payments
If you expect to owe $500 or more in Georgia income tax for the year, you must make quarterly estimated tax payments on April 15, June 15, September 15, and January 15. Failure to pay estimated taxes can result in penalties and interest.
Sales Tax Registration
If your LLC sells taxable goods or services, you must register for a Georgia sales tax number through the Georgia Department of Revenue at https://dor.georgia.gov/tax-registration. Georgia's state sales and use tax rate is 4%, and local sales taxes can increase the combined rate depending on your county and city. There is no state filing fee for sales tax registration, but you must collect and remit sales tax monthly or quarterly depending on your sales volume.
Self-Employment Tax
If you are a single-member LLC or a multi-member LLC taxed as a partnership, you owe self-employment tax (Social Security and Medicare) on your net business income. This is a federal tax, not a Georgia tax, but it applies to all LLC owners. An S-corporation election can reduce self-employment tax by allowing you to pay yourself a W-2 salary and take remaining profits as distributions.
Tax Resources
For more information, visit the Georgia Department of Revenue at https://dor.georgia.gov/ or contact a Georgia CPA or tax attorney.
Publication Cost
Georgia does not require you to publish a notice of LLC formation in a newspaper or legal publication. Unlike some states, Georgia has no mandatory publication requirement for domestic LLCs. You do not incur any publication cost to form your LLC.
Total Cost Summary Table
| Cost Category | One-Time | Annual/Recurring | Notes |
|---|---|---|---|
| Articles of Organization (standard filing) | $110 | — | Required to form LLC; online processing ~7 business days |
| Name Reservation (optional) | $35 | — | Holds name for 30 days; optional |
| Registered Agent (self-service) | $0 | $0 | You serve as agent; no cost |
| Registered Agent (commercial service) | — | $100–$300 | Optional; varies by provider |
| Operating Agreement (DIY template) | $0–$50 | — | Not filed with state; internal document |
| Operating Agreement (attorney-drafted) | $500–$1,500 | — | Optional; for complex structures |
| Annual Registration | — | $60 | Due Jan 1–Apr 1 each year; required |
| Late-Filing Penalty | — | $25 | If filed after Apr 1 |
| Reinstatement (if dissolved) | $260 | — | Plus delinquent fees and penalties |
| Georgia Income Tax (5.19% rate) | — | Varies | Paid on LLC profits; not a separate LLC tax |
| Sales Tax Registration | $0 | Varies | No state fee; you collect and remit sales tax |
| Publication | $0 | — | Not required in Georgia |
| ESTIMATED FIRST-YEAR TOTAL | $145–$1,695 | $60–$360+ | Depends on name reservation, agent choice, and legal fees |
Explanation of Range
- Minimum first-year cost: $110 (filing) + $35 (optional name reservation) = $145, plus $60 annual registration = $205 total.
- Mid-range first-year cost: $110 (filing) + $35 (name reservation) + $200 (commercial registered agent, prorated) + $50 (DIY operating agreement) = $395, plus $60 annual registration = $455 total.
- Higher first-year cost: $110 (filing) + $35 (name reservation) + $300 (commercial registered agent, prorated) + $1,000 (attorney-drafted operating agreement) = $1,445, plus $60 annual registration = $1,505 total.
Recurring Annual Cost: $60 (annual registration) + $0–$300 (registered agent, if commercial) + Georgia income tax on profits (varies).
FAQ Section
How much does it cost to form an LLC in Georgia?
The Georgia Secretary of State charges $110 to file your Articles of Organization for a domestic LLC. This is the base filing fee ($100) plus a $10 service charge. If you need faster processing, expedited options range from $120 for two-business-day service to $1,200 for one-hour paper processing. You'll also pay $35 if you reserve a name in advance, and $60 annually to maintain your LLC in good standing.
What is the complete cost breakdown for starting a Georgia LLC?
| Cost Item | Amount | Statute/Source |
|---|---|---|
| Articles of Organization filing | $110.00 | Georgia SOS Filing Fees |
| Name reservation (optional, 30 days) | $35.00 | Georgia SOS Filing Fees |
| Two-business-day expedite | +$120.00 | Georgia SOS Filing Fees |
| Same-business-day expedite (before noon) | +$275.00 | Georgia SOS Filing Fees |
| One-hour paper expedite | +$1,200.00 | Georgia SOS Filing Fees |
| Annual registration (due Jan 1–Apr 1) | $60.00 | O.C.G.A. § 14-11- |