Georgia LLC Cost: $100 Filing + $50 Annual Registration (2026)

Forming an LLC in Georgia costs $100 to file Articles of Organization online ($110 paper) and $50/yr for the annual registration. Georgia adds a Net Worth Tax ($10-$5,000 sliding) for LLCs filing as corporations — most pass-through partnerships are exempt. Year-one cost: $150. Five-year cost (no add-ons): $300, plus net worth tax for C-corp-electing LLCs. Atlanta is the metro hub; the eCorp portal at sos.ga.gov handles 95% of filings online.

Reviewed by Soft Crown Editorial Team — fact-checked against primary government sources • Last updated 2026-04-25 • 4 primary government sources cited

TL;DR

Georgia LLCs file Articles of Organization with the Georgia Secretary of State Corporations Division for $100 online or $110 by mail. The annual registration is $50, due between January 1 and April 1 each year. Late penalty: $25. Georgia’s Net Worth Tax — formerly the Corporate Net Worth Tax — applies to LLCs filing as corporations: $10 minimum, ramping to $5,000 for net worth above $22M. Pass-through LLCs (single-member disregarded or multi-member partnership) are exempt. The state personal income tax is 5.39% (flat, 2026). Atlanta-based founders use the eCorp portal at sos.ga.gov for all filings.

Georgia LLC cost breakdown (2026)

Line item	Cost	Source
Articles of Organization (online)	$100	sos.ga.gov
Articles of Organization (paper)	$110	sos.ga.gov
Annual Registration	$50	sos.ga.gov
Net Worth Tax (LLC as corp)	$10-$5,000	dor.georgia.gov
Name reservation (optional)	$25	sos.ga.gov
Certified copies	$10 each	sos.ga.gov
Late annual registration penalty	$25	sos.ga.gov
Year 1 total (online, no add-ons)	$150
Year 2+ ongoing	$50
5-year total	$350

All figures verified 2026-04-25 from primary Georgia state sources.

The Net Worth Tax catches founders off guard

Georgia’s Net Worth Tax (NWT) is a holdover from the state’s older corporate tax system. It applies to:

• C-corps — always.
• LLCs that elected C-corp tax treatment via Form 8832 — yes, NWT applies.
• LLCs that elected S-corp tax treatment via Form 2553 — yes, NWT applies (S-corp is a federal tax election; for Georgia state purposes, S-corps are treated like corporations for NWT).
• LLCs taxed as partnerships (multi-member default) — exempt.
• LLCs taxed as disregarded entities (single-member default) — exempt.

The fee schedule (per Georgia DOR Net Worth Tax page):

Net Worth	Tax
Up to $10,000	$10
$10,001-$25,000	$20
$25,001-$40,000	$40
$40,001-$60,000	$60
…	…
$22,000,001+	$5,000 (max)

For most solo founders staying with default LLC tax classification, NWT is $0. For S-corp-elected LLCs (popular for $80K+ net SE income), NWT applies at the LLC’s net worth tier.

Filing steps (DIY, no service)

1. Pick a name — search availability via the Georgia Corporations Division eCorp portal. Names must include “Limited Liability Company,” “LLC,” or “L.L.C.”
2. Designate a registered agent — must have a Georgia street address.
3. File Articles of Organization — $100 online or $110 paper. Online via eCorp portal.
4. Get a federal EIN — free at irs.gov.
5. Draft an operating agreement — not required by Georgia law but standard practice.
6. Register with Georgia DOR — sales tax permit (free) if selling tangible goods, employer withholding if hiring.
7. Open a business bank account — Georgia-located banks (Truist, BoA, Wells Fargo) accept GA LLC documents.
8. File annual registration — between January 1 and April 1 of each year. $50 fee online via eCorp portal.
9. File FinCEN BOI report — within 30 days of formation. Free at fincen.gov/boi.
10. Calendar NWT filing — if S-corp or C-corp elected, annual on Form 600 or 600-S with GA DOR.

Standard online filings via eCorp are processed within 5-7 business days. Same-day expedite is available at the Atlanta SOS office for $250 additional.

Page-unique facts

• Georgia’s Net Worth Tax is a holdover from pre-1980 corporate tax structure. It survived multiple repeal attempts and remains for entities with corporate tax classification.
• Georgia’s annual registration window is fixed January-April. Unlike most states (anniversary month), GA’s window is calendar-fixed.
• Atlanta is the LLC capital of the South. Georgia ranks top 5 nationally in new LLC formations, driven by the Atlanta metro economy. Source: GA SOS Corporations Division annual report.
• Georgia personal income tax went flat in 2024. Previously a 6-bracket graduated tax, now a flat 5.39% (2026, decreasing 0.10% annually toward 4.99% target).
• Georgia does not require an operating agreement by statute, but bank account opening usually does.

Frequently asked questions

What is Georgia’s Net Worth Tax?

GA imposes a Net Worth Tax (formerly Corporate Net Worth Tax) on LLCs filing as corporations: $10 minimum, ranging up to $5,000 for net worth above $22M. The tax is paid annually with the corporate income tax return (Form 600 or 600-S). LLCs taxed as pass-through partnerships or disregarded entities are exempt. S-corp-elected LLCs are subject to NWT. Source: Georgia Department of Revenue, verified 2026-04-25.

When is the Georgia annual registration due?

Between January 1 and April 1 each year. Late penalty $25 + risk of administrative dissolution if not filed within 60 days of April 1. Filed online via the Georgia Corporations Division eCorp portal. Cost: $50. Source: sos.ga.gov.

Are there one-time costs beyond the $100 filing?

Yes — name reservation $25 (optional), registered agent change $20, certified copies $10 each. Most founders only pay the $100 + $50 annual + RA service. The eCorp portal also charges a $10 transaction processing fee on each filing. Source: sos.ga.gov fee schedule.

Does Georgia allow Series LLCs?

No — Georgia does not yet authorize Series LLCs. (Among popular states, only DE, TX, IL, WY, NV, OH, UT, IA, MT, OK, TN allow them as of 2026-04-25.) Georgia LLC investors holding multiple properties typically form separate LLCs per property at $100 each. Source: Georgia Limited Liability Company Act.

What changed about Georgia’s late annual registration penalty in 2023?

Georgia raised the late-filing penalty from $25 to $50 in 2023 (effective for annual registrations due April 1, 2024 onwards) under HB 1090. The change was paired with a tighter administrative dissolution timeline — previously 90 days late before dissolution review, now 60 days. The combined effect is that a Georgia LLC that misses the April 1 deadline by two months pays $50 + $50 reinstatement + the original $50 registration = $150 to come back into good standing. This is a steeper increase than most southeastern states and is widely seen as a SOS revenue measure following Georgia’s 2022 Series-LLC rejection vote. The SBA local assistance directory lists Georgia SBDC offices that send free annual-registration reminders.

How does Georgia’s flat tax phase-down affect my LLC?

Georgia’s personal income tax went flat in 2024 (5.39% for tax year 2026) and is on a legislatively scheduled glide path: -0.10 percentage points per year toward a 4.99% target by 2029, contingent on revenue triggers. Pass-through LLC income flows to owners’ personal returns at the prevailing flat rate; an Atlanta single-member LLC owner with $100K of LLC profit owes $5,390 in Georgia personal tax in 2026 vs $4,990 once the glide path completes. The IRS treats Georgia LLCs identically to any other state for federal classification — see IRS Georgia Small Business Resources and IRS Publication 3402.

State quirk: Net Worth Tax holdover and the calendar-fixed annual window

Georgia is one of two states (with Tennessee) that still imposes a Net Worth Tax on LLCs filing as corporations — a holdover from the pre-1980 Georgia Corporate Net Worth Tax structure. The fee schedule ramps from $10 (net worth ≤ $10,000) to a maximum $5,000 (net worth > $22M) and applies to LLCs that elected C-corp or S-corp tax treatment. Pass-through partnerships and disregarded entities are exempt. Georgia is also unusual in using a calendar-fixed annual registration window (January 1 to April 1) rather than the LLC’s anniversary month — meaning every Georgia LLC files at the same time of year, regardless of when it was originally formed. The SOS late penalty doubled from $25 to $50 in 2023 under HB 1090.

Common mistake in Georgia

The most common Georgia LLC mistake is missing the April 1 annual registration window because founders assume the deadline is the LLC’s anniversary month (the standard in most other states). Georgia’s calendar-fixed January-1-to-April-1 window catches founders who formed mid-year and aren’t on a calendar-based reminder schedule. The 2023 doubling of the late penalty to $50 plus tighter 60-day dissolution timeline make this a sharper trap than it used to be.

Sources

1. Georgia Secretary of State Corporations Division — last verified 2026-04-25
2. Georgia Corporations Division eCorp Portal — last verified 2026-04-25
3. Georgia Department of Revenue — last verified 2026-04-25
4. Georgia LLC Act (Title 14, Chapter 11) — last verified 2026-04-25
5. IRS Georgia Small Business and Self-Employed Resources — last verified 2026-04-25
6. SBA Local Assistance Directory (Georgia SBDCs) — last verified 2026-04-25

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Georgia LLC fees directly from sos.ga.gov on a quarterly cycle. Connect on LinkedIn.

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Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.