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How to start an LLC in Georgia

By Brent Chudoba, editor Updated

Forming an LLC in Georgia costs $100 to file the Articles of Organization (Form CD 030) with the Georgia Secretary of State. After that you file an annual report of $50. Georgia charges no franchise tax on a standard LLC. Articles of Organization: $100 base filing fee plus a $10 mandatory service fee = $110 total, the same whether filed online, by mail, or hand-delivered (the Corporations Division's fee schedule effective Sept. 6, 2025 removed the old $5 online discount that made online filing $105). Annual Registration: $50 base fee plus the same $10 service fee = $60 total per year, filed January 1 through April 1; the primary fee-schedule PDF (linked from sos.ga.gov's filing-fees page) is blocked behind a Cloudflare bot check that this verifier could not clear, so this figure rests on confirmation across multiple independent, current (2026) filing guides rather than a directly read government PDF, see confidence note.

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

Georgia LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Articles of Organization (Form CD 030))$100
Annual report$50/year
Franchise or business taxNone
Registered agentRequired

Source: Georgia Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Georgia?

  1. Name your LLC. Pick a name that is available and meets Georgia naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Georgia requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Articles of Organization (Form CD 030). Submit it to the Georgia Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Georgia charges $50 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Georgia have a franchise tax on an LLC?

No. Georgia does not impose a separate LLC 'franchise tax' by that name. LLCs taxed as partnerships (the default) owe no net worth tax. LLCs that elect corporate taxation are subject to Georgia's corporate net worth tax: $0 for net worth of $100,000 or less (return still required), scaling up to a maximum of $5,000 for net worth over $22 million (confirmed on dor.georgia.gov's Corporate Income and Net Worth Tax page).

How is an LLC taxed in Georgia?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Georgia has a state individual income tax with a top rate of 4.99% (flat brackets), so those profits are taxed on your Georgia return on top of federal tax. Flat 4.99% on all taxable income for tax year 2026 (reduced from 5.19% by HB 463, signed May 11, 2026). Standard deduction $15,000 single/head of household/married filing separately, $30,000 married filing jointly. Further reductions of 0.125 percentage points are scheduled to begin January 1, 2027, continuing annually toward a 3.99% floor, but each year's cut is contingent on the state meeting statutory revenue-growth triggers (evaluated by the Office of Planning and Budget by Dec. 1); a missed trigger delays that year's cut by one year. This replaces the collector's note, which incorrectly stated a fixed schedule of 4.49% in 2027 and 3.99% in 2028.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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