Forming an LLC in
Georgia GA
Checked November 4, 2026 · How we score
Filing fee
$110
Articles of Organization
Annual fee
$60
per year, normalised
State income tax
5.19%
top rate
Cost rank
#25
of 51, first-year fees
Georgia LLC costs
| Filing fee | $110 |
|---|---|
| Annual report / franchise fee | $60 Annual registration: $60, due April 1 each year. |
| First-year state fees | $170 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Georgia taxes for LLCs
| Personal income tax (top) | 5.19% Flat 5.19% for 2026; scheduled to keep falling toward 4.99%. |
|---|---|
| Corporate income tax | 5.19% Flat 5.19% for 2026, tied to the individual rate. |
| State sales tax | 4% |
| Franchise / gross receipts | Net worth tax on corporations and LLCs taxed as corporations (max $5,000); pass-through LLCs generally exempt. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Georgia
- Fast online processing
- Flat income tax rate that has been trending down
- Large metro talent pool in Atlanta
Watch out for
- $110 filing and $60 annual fee are above average
- Fewer venture-capital precedents than Delaware
Best for: Founders based in the Southeast · Film, logistics and e-commerce businesses
Georgia LLC: common questions
How much does an LLC cost in Georgia?
Filing the Articles of Organization in Georgia costs $110. After that, expect $60 a year for the annual registration. Annual registration: $60, due April 1 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Georgia?
Yes. Georgia requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Georgia?
Yes. Georgia does not require US citizenship, residency or an SSN to own an LLC; you need a Georgia registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Georgia publishes, since member or manager names may appear in public filings.
Does Georgia have a state income tax?
Yes. Flat 5.19% for 2026; scheduled to keep falling toward 4.99%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 5.19% for 2026, tied to the individual rate.
When is the Georgia LLC annual registration due?
Georgia LLCs file an annual registration by April 1 each year for $60. The first one is due in the year after formation, and missing it can lead to administrative dissolution.
Sources
Georgia Secretary of State business filings
- Georgia Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Compare Georgia
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.