$150 to form your Georgia LLC
$100 state filing fee · $50annual report. 5-year cost of ownership: $350.
By Aissam Baidi · Reviewed against sos.ga.gov · Verified 2026-04-28
How much does a Georgia LLC cost in 2026? A Georgia LLC costs $150 in year one ($100 filing fee for the Articles of Organization (online)). Ongoing cost is $50/year ($50 annual report). Five-year total: $350. Standard processing takes about 7 business days; expedite for $100 extra. At $150, Georgia runs $5 below the US median of $155 for year-one LLC costs, making it one of the cheaper states to form in. Georgia sits in the mid-range for LLC formation costs, competitive enough for in-state operators with no major surprise fees beyond what's listed here. Sourced from sos.ga.gov, verified 2026-04-28.
Georgia at a glance
- #1Professional, Scientific & Technical Services
- #2Construction
- #3Health Care & Social Assistance
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Georgia vs the rest of the US
Year-1 LLC cost in Georgia is $150. That's $115 more than the cheapest state (Montana). Form there if you can register your business out-of-state.
All figures are year-1 LLC formation cost (state filing fee + first-year report fee + first-year franchise tax). Sourced quarterly from each state's Secretary of State office.
5-year cumulative cost projection
How Georgia's LLC cost compares against the popular "shop another state" alternatives over 5 years of ownership. Steeper line = higher recurring cost.
All 50 states + DC, by 5-year LLC cost
Heat-map of 5-year ownership cost across the US. Click any state to see its full breakdown. Cheapest in green, most expensive in dark red.
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5-year cost = year-1 (state filing + first-year report + first-year franchise tax) + 4 years of ongoing (annual/biennial report + franchise tax). Sourced quarterly from each Secretary of State.
Where would you save the most?
Filing in Montana instead of Georgia could save you about $315 over 5 years (90% lower total).
Cross-state filing requires foreign qualification in the state you actually operate from, which adds $50-$300/year in fees plus a registered agent in each jurisdiction. Run the math before deciding.
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Georgia LLC formation, decoded
Georgia requires a $50 annual report to keep the LLC in good standing. Filing on time avoids late penalties and administrative dissolution.
Full Georgia LLC cost guide
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 LLC Formation Cost 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 2026-04-28 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)
- Pick a name, search availability via the Georgia Corporations Division eCorp portal. Names must include “Limited Liability Company,” “LLC,” or “L.L.C.”
- Designate a registered agent, must have a Georgia street address.
- File Articles of Organization, $100 online or $110 paper. Online via eCorp portal.
- Get a federal EIN, free at irs.gov.
- Draft an operating agreement, not required by Georgia law but standard practice.
- Register with Georgia DOR, sales tax permit (free) if selling tangible goods, employer withholding if hiring.
- Open a business bank account, Georgia-located banks (Truist, BoA, Wells Fargo) accept GA LLC documents.
- File annual registration, between January 1 and April 1 of each year. $50 fee online via eCorp portal.
- File FinCEN BOI report, within 30 days of formation. Free at fincen.gov/boi.
- 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.
FAQ
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 2026-04-28.
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
- Georgia Secretary of State Corporations Division, last verified 2026-04-28
- Georgia Corporations Division eCorp Portal, last verified 2026-04-28
- Georgia Department of Revenue, last verified 2026-04-28
- Georgia LLC Act (Title 14, Chapter 11), last verified 2026-04-28
- IRS Georgia Small Business and Self-Employed Resources, last verified 2026-04-28
- SBA Local Assistance Directory (Georgia SBDCs), last verified 2026-04-28
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.
Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.
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Pre-answered for the questions founders ask first. Tap one to read the full answer, or write your own.
What's the actual filing fee in Georgia?
Georgia charges $100 to file the Articles of Organization (online) with sos.ga.gov. Expedited service is available for an additional $100, reducing turnaround to about 2 business days vs. the standard ~7.
Does Georgia have a franchise tax?
No. Georgia does not impose a flat franchise tax on LLCs. Some pass-through entity income may still be taxed at the member level under state income tax rules.
What's the annual report situation in Georgia?
Georgia requires a annual report at $50.
Do I need a registered agent in Georgia?
Yes. Every Georgia LLC must designate a registered agent with a physical Georgia street address (no P.O. boxes), available during business hours to accept legal mail. You can serve as your own agent for free if you live in Georgia, but most founders use a commercial service ($100-150/year) to keep their home address off the public record.
Should I form my LLC in Georgia?
Form in Georgia if you operate primarily in Georgia. Out-of-state formation (Delaware, Wyoming, etc.) requires foreign-LLC qualification in your home state, doubling fees. The exception is highly venture-funded startups raising priced rounds, where Delaware is investor-expected.
Georgia-specific Operating Agreement preview
Five substantive sections with Georgia-specific clauses (filing form, franchise tax, publication requirements, governing law). Use as a starting point with your attorney, or upgrade for the full 12-section document.
OPERATING AGREEMENT OF [COMPANY NAME], LLC
Article I. Formation
This Operating Agreement is entered into as of [date], by and among the undersigned members of [Company Name], a Limited Liability Company organized under the Georgia Limited Liability Company Act. The Company was formed by filing the Articles of Organization (online) with the Georgia Secretary of State on [filing date]. The Company's principal office is located at [address], Georgia.
Article II. Members & Membership Interests
The members of the Company are listed on Exhibit A. Each member's capital contribution and percentage interest are set forth therein. Members may be admitted only by [unanimous / majority] consent of existing members. Georgia law does not mandate a written operating agreement, but the parties agree that this writing governs.
Article III. Management
The Company shall be [member-managed / manager-managed]. Georgia default rules apply to any matter not addressed here. The Company shall timely file the annual report ($50) with the Georgia Secretary of State to maintain good standing.
Article IV. Distributions & Allocations
Profits, losses, and distributions shall be allocated among members in proportion to their percentage interests, except as otherwise agreed in writing. Distributions shall be made [quarterly / annually / at the discretion of the [members / managers]]. The Company shall maintain capital accounts in accordance with Treas. Reg. § 1.704-1(b).
Article V. Dissolution & Georgia-Specific Provisions
The Company shall dissolve upon [vote of majority members / occurrence of specific events]. Upon dissolution, the Company shall wind up its affairs and distribute remaining assets in accordance with Georgia law. This agreement is governed by Georgia law and any disputes shall be resolved in [forum].
7 more sections in the full document
Tax matters, indemnification, transfer restrictions, dissolution mechanics, signature pages, exhibits A & B (member roster + capital contributions), and amendment procedures. Plus state-specific signature-line text per $Georgia convention.
Not legal advice. This template is a starting point for discussion with a licensed Georgia attorney. Operating Agreements should be reviewed by counsel for your specific situation.
Georgia LLC cost vs popular alternatives
A common decision is whether to form in your home state or an out-of-state filing state (Delaware, Wyoming, New Mexico). Out-of-state formation usually requires foreign-LLC registration in your home state too, adding both filing costs.
| State | First-year cost | Annual renewal | Franchise tax | Processing days | Publication required |
|---|---|---|---|---|---|
| Georgia | $150 | $50 | - | 7 days | - |
| Florida | $263.75 | $138.75 | - | 5 days | - |
| North Carolina | $327 | $202 | - | 7 days | - |
| Texas | $300 | $0 | - | 7 days | - |
| Delaware | $390 | $300 | - | 14 days | - |
Fees verified 2026-04-28 from each state's Secretary of State.
Frequently asked questions about Georgia LLCs
How much does it cost to form an LLC in Georgia in 2026?
Georgia charges $100 to file the Articles of Organization (online). An ongoing annual report fee of $50 keeps the LLC in good standing. Verified 2026-04-28 from sos.ga.gov.
Does Georgia require an annual report?
Yes. Georgia requires a annual report at $50.
What is the processing time in Georgia?
Standard processing in Georgia takes about 7 business days. Expedited processing is available for an additional $100, reducing turnaround to about 2 business days.
Does Georgia have a publication requirement?
No. Georgia does not require LLC formation to be published in newspapers.
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Open the AI advisorNot legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.