How to Form an LLC in Georgia

Step 1: Choose a Name That Meets Georgia's Rules

Your Georgia LLC name must contain "limited liability company," "limited company," "LLC," "L.L.C.," "LC," or "L.C." ("limited" may be abbreviated "Ltd." and "company" "Co."). It must be distinguishable on the Secretary of State's records from any existing entity or active name reservation; differences in articles, plurals, punctuation, abbreviations, or entity designators don't make a name distinguishable. Names are limited to 80 characters using English letters, numerals, and standard keyboard symbols. Search your proposed name through the Business Search on eCorp before filing. If you're not ready to file yet, reserve an available name for $25; the reservation lasts only 30 days and cannot be renewed, so reapply and pay again if you need more time.

Step 2: Name a Registered Agent

Your registered agent must be located in Georgia, with a registered office at a street address in Georgia, including the county; post office boxes and mail drops are not acceptable. Any Georgia resident, including a member or manager of the LLC, can serve as the registered agent, as long as the registered office is a qualifying Georgia street address.

Step 3: File Articles of Organization

File Form CD 030, Articles of Organization, with the Georgia Secretary of State's Corporations Division for $100 online, or $110 by mail or in-person delivery (a $10 paper filing service charge applies). Paper filings must include a separate Transmittal Information Form (CD 231). Online filing through eCorp Online Services typically takes about 7 business days to process; mailed filings take about 15 business days. If you need faster processing, Georgia offers Two Business Days service for $120 extra, Same Day service for $275 extra (received by noon), or One Hour service for $1,200 extra.

Step 4: Get an EIN From the IRS

Once the Secretary of State approves your Articles of Organization, apply for a free EIN from the IRS, usually issued immediately through the online application. Have your approved Georgia filing information on hand, since the EIN application asks for your LLC's exact legal name and formation date.

Step 5: Put an Operating Agreement in Place

Georgia doesn't require an operating agreement by law, and the Secretary of State will not accept one for filing. It's an internal document among the members, which can be written, oral, or implied, though a written one kept with your LLC's own records is easier to rely on with banks and co-members.

Step 6: File Your First Annual Registration

Every Georgia LLC files an Annual Registration between January 1 and April 1 of the year following formation, and every year after that, for $50 online or $60 by paper. A $25 late fee applies if you miss the April 1 deadline. Georgia lets you file up to three consecutive years of Annual Registration at once through its One Click Annual Registration tool, which can simplify staying current.

Register for State Taxes if You'll Sell Taxable Goods or Hire Employees

If your LLC will sell taxable goods or services, register for a Sales and Use Tax Certificate of Registration through the Georgia Tax Center. If you plan to hire employees, register with the Georgia Department of Labor for unemployment insurance tax and with the Department of Revenue for withholding. Georgia has no franchise tax on LLCs; its corporate net worth tax applies only to an LLC that elects corporate tax treatment. For the full picture of Georgia's fees, taxes, and ongoing requirements, see our Georgia LLC guide.

Don't Let the Short Name Reservation Window Lapse

Georgia's 30-day name reservation is one of the shortest in the country and cannot be renewed. If you reserve a name, have your Articles of Organization ready to file well before the reservation expires, since missing the window means paying the $25 fee again to re-reserve the same name.

A DBA Involves a Different Agency and Process

If you plan to operate under a name different from your LLC's legal name, Georgia requires registering a trade name with the Clerk of the Superior Court in the county where your business is located, not with the Secretary of State. The fee and exact procedure vary by county, and the name must be published in the county's legal organ once a week for two consecutive weeks.

Confirm the Current Fee Before You File

Georgia's own published fee information has shown some inconsistency between sources: the Secretary of State's filing procedure document lists a $5 online service charge ($105 total), while georgia.gov lists $100 online with no added charge. Check the Secretary of State's current fee schedule directly before filing to confirm the exact total.

Watch for Changes to Series LLC Availability

As of this review, Georgia's LLC Act doesn't provide for series LLCs, though a 2026 bill (HB 1414) to permit them was advancing through the legislature. If a series LLC structure matters to your business, confirm the current status of that legislation before assuming it isn't available.

This Isn't Legal or Tax Advice

Georgia's pass-through entity tax election, trade name publication rules, and professional services rules each have details beyond this overview. Talk to a business attorney or tax professional if your situation involves a licensed profession, multiple owners with unequal ownership, or a planned multi-state expansion.