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professional licenseUpdated 2026-03-31

Professional License Requirements in Georgia

PLLC vs. LLC for Licensed Professionals

Georgia allows licensed professionals to form a Professional Limited Liability Company (PLLC) under O.C.G.A. § 14-11-1107(f)-(g). A PLLC is an LLC whose members or managers are licensed professionals authorized to practice that profession in Georgia. The key difference is that a standard LLC can have any owner, while a PLLC restricts ownership to licensed professionals in that field.

You must check your profession's specific licensing statute to confirm whether a PLLC is permitted—not all professions allow it. If your profession permits PLLC formation, you gain the liability protection and tax flexibility of an LLC while maintaining professional licensing requirements. Contact your licensing board or the Professional Licensing Boards Division at (404) 424-9966 to verify PLLC eligibility before filing your Articles of Organization.

Key Differences Between PLLC and Standard LLC

Ownership Requirements

A standard Georgia LLC can have any owner—individuals, corporations, other LLCs, or foreign entities. A PLLC under O.C.G.A. § 14-11-1107(f)-(g) requires that all members and managers be licensed professionals authorized to practice that profession in Georgia. Your profession's licensing statute may impose additional ownership restrictions beyond this baseline requirement.

Formation Process

Both PLLCs and standard LLCs file identically with the Georgia Secretary of State. You complete the same Articles of Organization form, pay the same $110 filing fee ($100 filing fee + $10 service charge), and receive a Certificate of Organization. The only difference is that your Articles should identify the LLC as a professional-service entity.

Liability Protection

Both PLLCs and standard LLCs provide limited liability protection for members against the LLC's debts and obligations. However, you remain personally liable for your own professional negligence or malpractice. Your licensing board may also require professional liability insurance as a condition of practice.

Tax Treatment

Georgia does not distinguish between PLLCs and standard LLCs for state income tax purposes. Both are pass-through entities by default, meaning profits and losses flow to members' personal tax returns. Georgia's current state income tax rate is 5.19% on individual income. If your PLLC elects S-corporation status for federal tax purposes, Georgia will recognize that election, and shareholders (not the corporation) pay Georgia income tax.

What is a PLLC?

A Professional Limited Liability Company (PLLC) is a limited liability company formed under Georgia law to provide professional services. Under O.C.G.A. § 14-11-1107(f)-(g), a PLLC must be organized to provide services in a profession whose Georgia licensing statute permits practice through an LLC. All members and managers of a PLLC must be licensed professionals authorized to practice that profession in Georgia.

You form a PLLC by filing Articles of Organization with the Georgia Secretary of State, just as you would for a standard LLC, but you must designate it as a PLLC and ensure all owners meet the licensing requirement. The PLLC structure provides liability protection while allowing you to operate as a pass-through entity for tax purposes.

PLLC Formation Steps

Step 1: Verify PLLC Eligibility

Contact your profession's licensing board or the Georgia Secretary of State Professional Licensing Boards Division at (404) 424-9966 to confirm that your profession's Georgia licensing statute permits LLC practice. Not all professions allow PLLC formation. Some professions impose ownership restrictions (for example, requiring that all members be licensed in that profession).

Step 2: Reserve Your Business Name (Optional)

You can reserve a PLLC name for 30 days by paying $35 ($25 filing fee + $10 service charge) before filing your Articles of Organization. The name must be distinguishable on the Secretary of State's records and cannot include restricted terms like "bank," "credit union," or "university" without prior approval from the relevant state agency.

Step 3: File Articles of Organization

File your Articles of Organization with the Georgia Secretary of State, Corporations Division. The filing fee is $110 ($100 filing fee + $10 service charge). Standard online processing takes about 7 business days. You can expedite to 2 business days for +$120, same-business-day for +$275, or 1-hour paper expedite for +$1,200.

File online at https://ecorp.sos.ga.gov/Account or by mail to: Georgia Secretary of State, Corporations Division 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower Atlanta, GA 30334

Your Articles must include:

  • Your PLLC name (must be distinguishable on the Secretary of State's records)
  • Mailing address of your principal office
  • Registered agent name and Georgia street address
  • Organizer name and address
  • Any optional provisions

Step 4: Appoint a Registered Agent

You must maintain a registered agent located in Georgia with a physical street address (not a P.O. box). The agent can be you, another member, an employee, or a professional registered-agent service. The registered agent is the person or entity authorized to receive legal documents on behalf of your PLLC.

Step 5: Obtain Your Professional License

You must hold your individual professional license in good standing before or immediately after forming your PLLC. Many licensing boards require proof that your PLLC is registered with the Secretary of State. Contact your specific licensing board for the timeline and documentation requirements.

Step 6: File Annual Registration

Your PLLC must file an annual registration between January 1 and April 1 each year, starting the year after formation. The annual registration fee is $60 ($50 filing fee + $10 service charge). If you miss the deadline, you'll owe a $25 late penalty, and Georgia may begin administrative dissolution if you don't cure within 60 days of notice.

PLLC Name Requirements

Your PLLC name must be distinguishable on the Georgia Secretary of State's records. You cannot use a name identical to or confusingly similar to an existing Georgia LLC, corporation, or other entity. The name must also comply with your profession's licensing board rules—for example, some boards require the name to include a descriptor of the professional service (e.g., "Smith & Associates, LLC" for an accounting firm).

Georgia prohibits names containing banking terms (bank, banking company, credit union, trust company) without approval from the Georgia Department of Banking and Finance, or education terms (college, university) without approval from the Georgia Nonpublic Postsecondary Education Commission.

PLLC Ownership and Management

O.C.G.A. § 14-11-1107(f)-(g) requires that all members of a Georgia PLLC be licensed professionals in the same or related field. Your licensing board may impose additional restrictions on member qualifications, voting rights, or profit distribution.

You must review your specific licensing board's rules before admitting members or transferring ownership interests. Some boards prohibit non-licensed individuals from holding any ownership stake; others allow non-licensed spouses or family members under limited conditions. These rules are separate from Georgia's LLC statute and are binding on your PLLC.

PLLC Annual Registration and Compliance

Your PLLC must file an annual registration between January 1 and April 1 each year. The fee is $60 ($50 filing fee + $10 service charge). Your initial annual registration is due between January 1 and April 1 of the year after you form the PLLC.

If you miss the deadline, you'll owe a $25 late penalty, and Georgia may begin administrative dissolution after notice. You must also maintain compliance with your licensing board's continuing education, insurance, and reporting requirements. These obligations are separate from Georgia's LLC annual registration and are your responsibility as a licensed professional.

PLLC Dissolution

To dissolve your PLLC, file a Statement of Commencement of Winding Up (no fee online, $10 paper service charge) and then a Certificate of Termination (no fee online, $10 paper service charge) after winding up is complete. Your PLLC must be current on all annual registrations, fees, and penalties before Georgia will accept these filings.

If your PLLC is administratively dissolved for failure to file annual registration, you may seek reinstatement within five years by filing an Application for Reinstatement and paying $260 ($250 filing fee + $10 service charge).

Licensing Boards and Agencies in Georgia

Georgia's professional licensing system operates through the Georgia Secretary of State Professional Licensing Boards Division, which oversees accountants, architects, engineers, chiropractors, dentists, pharmacists, psychologists, veterinarians, contractors, and many other regulated professions. You must verify whether your specific profession requires a state license before forming your business entity.

Contact Information for Professional Licensing

Georgia Secretary of State, Professional Licensing Boards Division

  • Phone: (404) 424-9966
  • Address: 3920 Arkwright Rd., Suite 195, Macon, GA 31210

This division handles all inquiries related to professional licensing requirements and board-specific regulations. Each licensed profession has its own board with specific examination, education, and continuing-education requirements.

Contact Information for Business Formation

Georgia Secretary of State, Corporations Division

Professional LLC Formation Authority

Georgia permits professional-service limited liability companies under O.C.G.A. § 14-11-1107(f)-(g), provided your profession's Georgia licensing statute allows practice through an LLC and your ownership structure satisfies the statute's requirements. You must check your profession's specific licensing board rules to confirm LLC eligibility and ownership restrictions before filing your Articles of Organization.

Licensing Authority Structure

Professional licensing in Georgia is distributed across multiple agencies. The Georgia Secretary of State Professional Licensing Boards Division oversees state-level professional boards, while the Georgia Department of Revenue handles tax registration and permits, and local city or county business-license offices manage general business licensing. You may need to obtain licenses from multiple agencies depending on your profession and location.

General Business License Requirement

All Georgia businesses require a general business license issued by your city or county business-license office. This is separate from any professional or occupational license your profession may require. Contact your local city or county clerk's office for specific application procedures and fees.

Additional Registrations for Professional Practices

Beyond professional licensing, you must register for a Georgia sales and use tax certificate of registration if you meet the state's definition of a "dealer," and a Georgia withholding registration if you have employees. These registrations are handled through the Georgia Department of Revenue at https://dor.georgia.gov/tax-registration or the Georgia Tax Center at https://gtc.dor.georgia.gov.

Application Process for Professional Licenses in Georgia

The application process varies by profession, but most Georgia professional licenses follow a similar framework. First, you verify that you meet the education and experience requirements set by your profession's licensing board. Second, you submit an application to the board with required documentation, transcripts, and references. Third, you pay the application fee and pass the required examination (if applicable). Fourth, you receive your license and must renew it according to the board's schedule, typically annually or biennially.

You should contact your specific licensing board early in the process to obtain the current application form, fee schedule, and documentation requirements. Many boards accept applications online through the Georgia Secretary of State's website or their own portals. Processing times vary by profession but typically range from 30 to 90 days after a complete application is submitted.

Determining Your Profession's Licensing Requirements

Professional licensing in Georgia is profession-specific, meaning each regulated field has its own statutory framework and board rules. You must first identify which Georgia licensing statute governs your profession, then contact the relevant professional board to obtain the exact application requirements, fees, and timelines.

The Georgia Secretary of State website (https://sos.ga.gov/) provides guidance on business formation, but the Professional Licensing Boards Division handles the detailed requirements for individual professions. Call (404) 424-9966 or visit the division office in Macon to request profession-specific application materials.

Professional LLC Formation as an Alternative to Sole Practice

Georgia permits certain licensed professionals to practice through a Professional Limited Liability Company (PLLC) under O.C.G.A. § 14-11-1107(f)-(g). A PLLC is available only if your profession's Georgia licensing statute explicitly permits practice through an LLC and your ownership structure satisfies the statutory requirements.

To form a PLLC, you file Articles of Organization with the Georgia Secretary of State, Corporations Division, just as you would for a standard LLC. The filing fee is $110 ($100 filing fee + $10 service charge). However, you must verify with your professional board that a PLLC structure is permitted for your specific profession before filing.

Filing Your Professional License Application

Once you have confirmed your profession's specific requirements, you will typically submit an application

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