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Services / Company Services / State formation guides / Georgia

Forming an LLC or Corporation in Georgia

Filing fees, annual reports, state taxes and the Georgia rules to know before you form or register a company.

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At a glance

LLC filing fee$110 · Articles of Organization (online via eCorp, or Form CD 030)
Corporation filing fee$110 · $100 filing fee plus a $10 service charge. A notice of intent to incorporate must also be published in the county legal newspaper (cost paid separately).
ProcessingOnline about 7–10 business days, paper about 15. Expedite: 2-day $120, same-day $275, 1-hour $1,200.
Name reservation$35, held for 30 days.

Keeping the company active

LLCsAnnual registration, $60 including the service charge, filed January 1 – April 1 each year starting the year after formation; $25 late penalty.
CorporationsInitial annual registration within 90 days of incorporation, then $60 each year between January 1 and April 1; $25 late penalty.

State taxes on the company

  • Net worth tax for corporations: a graduated table from $0 (net worth up to $100,000) to $500 (up to $1 million) and higher above that. New corporations file an initial net worth return.
  • Corporate income tax: 5.19% for 2025 per the Department of Revenue booklet (the department’s web page now shows 4.99%).

Good to know

  • A foreign entity doing business without a certificate of authority faces a $500 penalty plus the fees it should have paid.
  • All annual registrations must be current before a dissolution or withdrawal is accepted.

Other filings

Registered agentRequired. The registered agent must have a physical street address in the state (a P.O. box is not accepted).
Registering an out-of-state companyForeign LLC certificate of authority (CD 241): $235.
Closing the companyLLC certificate of termination or corporate articles of dissolution: free online ($10 on paper).
ReinstatementReinstatement: $260, within 5 years of administrative dissolution.

Common questions

How much does it cost to form an LLC in Georgia?

The state filing fee is $110. Online about 7–10 business days, paper about 15. Expedite: 2-day $120, same-day $275, 1-hour $1,200.

Does a Georgia LLC have to file an annual report?

Annual registration, $60 including the service charge, filed January 1 – April 1 each year starting the year after formation; $25 late penalty.

What state taxes does a Georgia company pay?

Net worth tax for corporations: a graduated table from $0 (net worth up to $100,000) to $500 (up to $1 million) and higher above that. New corporations file an initial net worth return. Corporate income tax: 5.19% for 2025 per the Department of Revenue booklet (the department’s web page now shows 4.99%).

How do I reinstate a dissolved Georgia company?

Reinstatement: $260, within 5 years of administrative dissolution.

Official sourcesGeorgia Secretary of State, Corporations Divisionhttps://sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees_0.pdfhttps://sos.ga.gov/how-to-guide/how-guide-register-domestic-entityhttps://sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-filingshttps://sos.ga.gov/how-to-guide/how-file-annual-registrationhttps://sos.ga.gov/how-to-guide/how-to-guide-register-foreign-entityhttps://sos.ga.gov/how-to-guide/how-guide-how-reserve-namehttps://sos.ga.gov/how-to-guide/how-guide-reinstate-entityhttps://sos.ga.gov/page/corporations-division-faqFigures checked on 2026-10-20. State fees change; the state’s own fee schedule always governs. Fees shown are the state’s charges only, not registered agent or professional fees.

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