Georgia LLC Annual Registration & Taxes (2026)

Q: Does Georgia require an annual report for LLCs?

Yes, but Georgia calls it an annual registration, not an annual report. Every Georgia LLC files it with the Secretary of State between January 1 and April 1 each year and pays a $50 fee. It confirms the LLC's address, registered agent, and management.

Q: How much is the Georgia LLC annual registration fee?

The annual registration fee is $50 when filed online with the Secretary of State. Filing after the April 1 deadline adds a $25 late fee, for $75 total. Georgia also offers multi-year registrations covering two or three years at once.

Q: When is the Georgia annual registration due?

It is due each year between January 1 and April 1. Your first annual registration is due in the calendar year after the year your LLC was formed. Missing April 1 triggers a $25 late fee and, eventually, administrative dissolution.

Q: What happens if I miss the Georgia annual registration deadline?

After April 1, the Secretary of State adds a $25 late fee. If you continue not to file, the state administratively dissolves the LLC. Reinstatement then requires bringing registrations current and paying a $100 reinstatement fee plus late fees.

Q: Does a Georgia LLC pay a franchise tax?

No. Georgia does not impose a general franchise tax on LLCs. LLC profit is taxed on the owners' Georgia income tax returns at the flat state rate, unless the LLC elects corporate treatment and pays the Georgia corporate income tax at the same rate.

Q: How do I file my Georgia annual registration?

File online through the Georgia Secretary of State eCorp portal. You confirm or update your principal office, registered agent, and officers or managers, then pay the $50 fee by credit card. Online filing is the fastest and recommended method.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

Every Georgia LLC files an annual registration with the Georgia Secretary of State between January 1 and April 1 each year and pays a $50 fee. Missing April 1 adds a $25 late fee and can lead to administrative dissolution. Georgia imposes no franchise tax on LLCs; profits are taxed on the owners' Georgia returns.

Quick Answer

Filing: Annual registration (not "annual report") with the Secretary of State
Fee: $50 online each year
Window: January 1 – April 1 every year
Late fee: $25 after April 1
Miss it: Administrative dissolution; reinstatement $100 + late fees
Franchise tax: None on Georgia LLCs

What the Georgia Annual Registration Is

Most states call the yearly compliance filing an "annual report." Georgia calls it the annual registration, filed with the Georgia Secretary of State, Corporations Division. It is not a financial report - it simply confirms or updates the LLC's principal office address, registered agent and registered office, and the names and addresses of officers or managers. Filing it every year is what keeps your LLC in good standing.

The fee is $50 per year, filed online through the eCorp portal. This is separate from your formation filing and from any taxes. Think of it as the annual "stay active" fee for the entity itself. For how it fits the total budget, see Georgia LLC cost.

Deadline: January 1 to April 1

The annual registration window opens January 1 and closes April 1 each year. Your first annual registration is due in the calendar year after the year your LLC was formed - for example, an LLC formed in 2026 files its first annual registration in the January 1–April 1, 2027 window. After that, it is due every year in the same window.

Because the deadline is the same date for every entity, April 1 is a heavy filing day in Georgia. Filing early in January avoids the rush and any risk of a late fee. You can also file a multi-year registration to cover two or three years at once, reducing the chance of missing a future deadline.

How to File Your Annual Registration

File online through the Secretary of State's eCorp portal, which is the fastest and recommended method:

Look up your LLC by name or control number in eCorp.
Review the current record - principal office, registered agent and office, and management.
Update anything that changed, such as a new address or a new registered agent.
Pay the $50 fee by credit card and submit.

You do not file a separate paper "report" form for a routine annual registration; the online process handles it. Keep the confirmation for your records. See how to form an LLC for where this fits in the overall lifecycle.

Fees, Late Fees, and Multi-Year Options

The table lists the annual registration costs, each verified against the Georgia Secretary of State. Amounts are effective for 2026.

Item	When	Fee (2026)	Agency
Annual registration (one year)	Jan 1 – Apr 1	$50	Secretary of State
Late fee	After April 1	$25	Secretary of State
Total if filed late	After April 1	$75	Secretary of State
Update registered agent / address	With registration	Included	Secretary of State
Reinstatement after dissolution	As needed	$100 + late fees	Secretary of State

Georgia lets you prepay a two-year or three-year registration in one transaction, at $50 per year, so a three-year filing runs $150. Multi-year filings reduce the risk of missing a deadline but do not discount the per-year fee.

Missing the Deadline: Late Fee and Dissolution

If you miss April 1, the Secretary of State adds a $25 late fee, making the total $75 for that year. If you keep not filing, the state eventually administratively dissolves the LLC. A dissolved LLC loses good standing and the authority to transact business, and continuing to operate while dissolved can put the liability shield at risk.

To fix it, you reinstate the LLC by bringing all annual registrations current and paying a $100 reinstatement fee plus outstanding late fees. Setting a January calendar reminder each year is the simplest way to avoid the late fee and dissolution entirely. When it is truly time to close, follow how to dissolve an LLC in Georgia rather than letting the entity lapse.

Georgia LLC Taxes: No Franchise Tax

Georgia does not impose a general franchise tax on LLCs, so the annual registration is your only recurring entity-level fee. Taxes are separate. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, and Georgia follows that classification - so LLC profit is taxed on the owners' Georgia income tax returns at Georgia's flat state income tax rate. An LLC that elects corporate treatment pays the Georgia corporate income tax, which mirrors the individual rate.

If your LLC has employees or sells taxable goods and services, you register and file separately with the Georgia Department of Revenue through the Georgia Tax Center. Georgia's state sales and use tax rate is 4%, plus local rates. See S-corp vs LLC for how an S-election changes payroll and tax treatment, and business licenses in Georgia for tax registration.

Annual Compliance Checklist

Beyond the annual registration, staying compliant in Georgia means keeping a short recurring list in order:

File the annual registration (Jan 1–Apr 1, $50) with the Secretary of State.
Keep your registered agent current - update it if it changes.
File and pay Georgia taxes - income, and sales/withholding if applicable - with the Department of Revenue.
Renew your local occupational tax certificate with your city or county.
File your federal return and keep your EIN records current.

Handling these on schedule keeps the LLC in good standing and preserves its liability protection. See what is an LLC for why good standing matters.

A useful way to think about the calendar is by owner: the Secretary of State owns the annual registration and the registered-agent record; the Department of Revenue owns your income, sales, and withholding filings; the IRS owns your federal return and EIN; and your city or county owns the occupational tax certificate. Each of these is independent, so a clean sales tax record does not excuse a missed annual registration, and vice versa. Mapping each obligation to its owner and its due date once, at formation, turns annual compliance into a short checklist instead of a scramble. When your plans change and you no longer need the LLC, close it deliberately using how to dissolve an LLC in Georgia rather than simply skipping the next registration.

Your First Year: A Common Timing Trap

The most common Georgia mistake is misjudging the first annual registration. It is not due in the year you form - it is due in the next calendar year, in the January 1–April 1 window. An LLC formed in July 2026 does not file an annual registration in 2026; its first one is due by April 1, 2027. Owners who assume the formation filing "covers" the first year are correct, but they often forget to calendar the following spring, and the $25 late fee lands before they realize a filing was due.

A second trap is address and agent drift. If you moved, changed your registered agent, or added a manager during the year, the annual registration is where you reconcile the public record. Filing an accurate registration each year keeps the Corporations Division able to reach you and keeps your good standing clean for banks, lenders, and license renewals. Set a recurring January reminder the moment you form the LLC so the first deadline never slips.

Why good standing matters

Staying current on the annual registration is not just about avoiding a $25 fee. Good standing is what lets your LLC obtain a certificate of existence, open or keep a business bank account, qualify to do business in other states, and satisfy lenders and counterparties who verify status before signing. An administratively dissolved LLC fails all of those checks until it is reinstated.

Reinstatement is possible - bring registrations current and pay the $100 reinstatement fee plus outstanding late fees - but it takes time you may not have when a deal or loan is pending. The cheaper, faster path is to never lapse. Pair the annual registration with your tax calendar and your local occupational tax certificate renewal so all your recurring obligations move together. For the full cost view, see Georgia LLC cost.

Frequently Asked Questions

Does Georgia require an annual report for LLCs?

Yes, but Georgia calls it an annual registration. Every Georgia LLC files it with the Secretary of State between January 1 and April 1 each year for $50. It confirms the LLC's address, registered agent, and management.

How much is the Georgia LLC annual registration fee?

$50 filed online. Filing after April 1 adds a $25 late fee, for $75 total. Georgia also offers two-year and three-year registrations at $50 per year.

When is the Georgia annual registration due?

Between January 1 and April 1 each year. Your first is due in the calendar year after formation. Missing April 1 triggers a $25 late fee and, eventually, administrative dissolution.

What happens if I miss the Georgia annual registration deadline?

The Secretary of State adds a $25 late fee, and continued non-filing leads to administrative dissolution. Reinstatement then costs a $100 fee plus late fees.

Does a Georgia LLC pay a franchise tax?

No. Georgia imposes no general franchise tax on LLCs. Profit is taxed on the owners' Georgia returns at the flat state rate unless the LLC elects corporate treatment.

How do I file my Georgia annual registration?

Online through the Secretary of State eCorp portal: confirm or update your office, registered agent, and management, then pay the $50 fee by credit card.

Sources

Georgia Secretary of State - How to File Annual Registration ($50 fee; Jan 1–Apr 1 window; late fee).
Georgia.gov - Renew an LLC (annual registration between January 1 and April 1).
Georgia Secretary of State - Business Division FAQ ($25 late fee; administrative dissolution; reinstatement).
Georgia Secretary of State - eCorp online filing portal (file the annual registration).
Georgia Secretary of State - How to Guide: Register a Domestic Entity (registered agent updated on the registration).
Georgia Department of Revenue - Business Taxes (income, sales and use tax; 4% state rate).
Georgia Department of Revenue - Register a New Business (Georgia Tax Center registration).
Georgia Department of Revenue - Georgia Tax Center Help (register, file, and pay state taxes online).
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Legal Information Institute - 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and deadlines change; verify current requirements with the Georgia Secretary of State and Georgia Department of Revenue before acting.