How to Start a Business in Georgia

Choose a Business Structure

Most new businesses in Georgia start as a sole proprietorship, an LLC, or a corporation. A sole proprietorship needs no state formation filing if operating under the owner's own legal name, but offers no liability protection. An LLC is a separate legal entity that shields personal assets in most circumstances and is the most common choice for new small businesses; a corporation suits a business planning to raise outside investment or issue stock.

File With the Georgia Secretary of State

Georgia LLCs file Articles of Organization (Form CD 030) with the Secretary of State's Corporations Division for $100 online through eCorp Online Services, with online filings processed in about 7 business days and mailed filings in about 15 business days. Paper filings add a $10 service charge, bringing the total to $110, and must include a Transmittal Information Form. If you need it faster, Georgia offers expedited processing for an extra $120 (two business days), $275 (same day, received by noon), or $1,200 (one hour).

Search and Reserve Your Name

Search the Secretary of State's Business Search tool before filing to confirm your name is distinguishable from every existing entity and active name reservation. A Georgia LLC's name must contain "limited liability company," "limited company," "LLC," "L.L.C.," "LC," or "L.C."; differences in articles, plurals, punctuation, or abbreviations don't make two names distinguishable from each other. If you're not ready to file yet, you can reserve a name for $25, though the reservation lasts only 30 days and cannot be renewed, so you'd need to reapply and pay again.

Appoint a Registered Agent

Every Georgia LLC must maintain a registered agent with a Georgia street address, including the county, since a P.O. box or mail drop doesn't qualify as a registered office. Any Georgia resident, including a member or manager of the LLC, can serve as the agent personally, as long as the registered office is a valid Georgia street address.

Get an EIN From the IRS

Once the Secretary of State approves your filing, apply for a free Employer Identification Number directly from the IRS. Most banks require one to open a business account, and it's required regardless of structure if you plan to hire employees.

Register for Georgia Taxes

If you'll sell taxable goods or services, register for a Sales and Use Tax Certificate of Registration with the Georgia Department of Revenue through the Georgia Tax Center. Georgia classifies an LLC as a partnership for state income tax purposes unless it elects otherwise federally, so profits normally pass through to members, with a multi-member LLC filing a Form 700 partnership return; members may also elect to pay Georgia tax at the entity level instead under the state's pass-through entity tax election. If you'll hire employees, register with the Georgia Department of Labor for unemployment insurance tax and with the Department of Revenue for withholding.

Get Local Licenses and Permits

Beyond state registration, check whether your city or county requires a general business license and whether your industry needs a specific permit, such as a health permit for food service. If you'll operate under a name different from your LLC's legal name, file a trade name (DBA) with the Clerk of the Superior Court in the county where you operate; unlike LLC formation itself, a Georgia trade name must be published in the county's legal organ once a week for two consecutive weeks.

File Your Annual Registration

Unlike Arizona, Georgia requires every LLC to file an Annual Registration between January 1 and April 1 each year, starting the year after formation, for $50 online or $60 by paper. Missing the April 1 deadline triggers a $25 late fee. You can file up to three consecutive years at once through the Secretary of State's One Click Annual Registration tool, which can reduce the chance of missing a future deadline.

For a deeper walkthrough of Georgia LLC formation specifically, including entity options and foreign qualification, see our Georgia LLC guide.

Georgia's Annual Registration Window Is Narrow

The January 1 through April 1 filing window is a specific annual task to track, not a one-time setup step; missing it adds a $25 late fee on top of the registration fee itself. Filing multiple years at once through the One Click tool can reduce the risk of forgetting.

A Trade Name Filing Is a Different Process Than LLC Formation

If you want to operate under a name other than your LLC's legal name, that's a separate trade name (DBA) filing with the county Superior Court clerk, not an amendment to your Articles of Organization. It also carries its own newspaper publication requirement that LLC formation itself does not.

Name Reservations Are Short and Non-Renewable

Georgia's 30-day, non-renewable name reservation is shorter than many other states offer. If you're not ready to file within that window, plan to reapply and pay the $25 fee again rather than assuming an automatic extension.

Georgia's Corporate Net Worth Tax Is Narrow

Georgia's corporate net worth tax applies to an LLC only if the LLC is taxed as a corporation for income tax purposes; a default pass-through LLC isn't subject to it. Confirm your LLC's tax classification before assuming this tax applies.

This Is Not Legal or Tax Advice

Georgia's fees and procedures can change, and your specific industry may carry additional state or local licensing requirements beyond what's covered here. Confirm current rules with the Georgia Secretary of State and Department of Revenue, and talk to a tax professional about which structure and tax elections fit your situation.