Georgia LLC Tax Filing: Forms & Deadlines (2026)

Q: How is a Georgia LLC taxed?

By default a Georgia LLC is a pass-through entity: the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, and Georgia follows that classification. Profits are taxed on the owners' Georgia individual returns at the flat 4.99% state income tax rate rather than at the entity level, unless the LLC elects to be taxed as a corporation.

Q: What Georgia tax forms does an LLC file?

A single-member LLC's income is reported on the owner's Georgia Form 500. A multi-member LLC files Georgia Form 700, the partnership return, and issues each member a share to report on their own Form 500. An LLC taxed as an S corporation files Form 600S, and one taxed as a C corporation files Form 600.

Q: Does a Georgia LLC pay sales tax?

If the LLC sells taxable goods or certain services in Georgia, it must register for a sales and use tax number through the Georgia Tax Center before making sales. Georgia's state sales tax rate is 4%, and counties and special districts add local rates on top, so the combined rate varies by location. Registration is free.

Q: When are Georgia LLC tax returns due?

Georgia generally follows the federal calendar. A single-member LLC owner files Form 500 by April 15. A multi-member LLC files Form 700 by March 15, the same date as the federal Form 1065. An LLC taxed as an S corporation files Form 600S by March 15, and a C-corporation LLC files Form 600 by April 15.

Q: Does a Georgia LLC pay the net worth tax?

Only LLCs that elect to be taxed as corporations pay Georgia's corporate net worth tax; default pass-through LLCs do not. Corporations with a net worth of $100,000 or less are exempt but must still file, and the net worth tax is capped at a maximum of $5,000 for net worth above $22 million.

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

A Georgia LLC is a pass-through by default: profits flow to the owners and are taxed on their Georgia Form 500 returns at the state's flat 4.99% income tax rate, while a multi-member LLC also files Georgia Form 700. Federally, the IRS treats it as a disregarded entity (Schedule C) or partnership (Form 1065) unless it elects S-corp status on Form 2553. There is no separate state tax on default LLCs beyond income tax and, if you sell taxable goods, Georgia's 4% sales tax.

Quick Answer

Default tax status: Pass-through - disregarded entity (1 member) or partnership (multi-member)
Georgia income tax: Flat 4.99% on owners' profit (Form 500); no entity-level income tax by default
Georgia forms: Form 500 (owners), Form 700 (partnership), Form 600S (S-corp), Form 600 (C-corp)
Corporate election: 5.19% corporate income tax + net worth tax (max $5,000)
Sales tax: 4% state + local; register free at the Georgia Tax Center
Filing agency: Georgia Department of Revenue (state); IRS (federal)

How a Georgia LLC Is Taxed: Two Layers

Understanding Georgia LLC taxes means separating two layers. The first is federal tax, set by the IRS, which treats the LLC as a pass-through by default. The second is state tax, administered by the Georgia Department of Revenue, which taxes the same profit through the owners' Georgia returns because Georgia conforms to the federal classification. An LLC is a creature of state law but a tax "chameleon" federally - the same limited liability company can be taxed four different ways depending on how many members it has and any elections it makes. This guide walks through both layers, the Georgia forms, and the deadlines. For the national picture, see business tax and how to file business taxes, and for the formation side see how to form an LLC in Georgia.

Federal Default Classification

The IRS does not have an "LLC" tax return. Instead, an LLC is assigned a default classification based on how many members it has:

Single-member LLC - treated as a disregarded entity. The business is ignored for federal income tax, and the owner reports profit or loss on Schedule C filed with Form 1040. See single-member LLC for detail.
Multi-member LLC - treated as a partnership. The LLC files an informational return, Form 1065, and issues a Schedule K-1 to each member, who reports their share on their personal return.

In both defaults, profit flows through to the members and is taxed at individual rates rather than at the entity level, which avoids the "double taxation" of a C corporation. Members who are active in the business also pay self-employment tax of 15.3% (Social Security and Medicare) on their share of earnings, reported on Schedule SE. Georgia mirrors this pass-through treatment, so the profit that lands on a member's federal return also flows onto their Georgia return.

Electing S-Corp or C-Corp Treatment

An LLC can override its default by filing an election with the IRS. It can choose to be taxed as a C corporation by filing Form 8832, or as an S corporation by filing Form 2553. An S-corp election keeps pass-through treatment but lets owner-employees split income between reasonable W-2 wages (subject to payroll tax) and distributions (not subject to self-employment tax), which can lower payroll taxes once profits are high enough. An S-corp LLC files federal Form 1120-S; a C-corp LLC files Form 1120. Whether the election saves money depends on profit level, payroll costs, and administrative burden - weigh it in S-corp vs LLC, LLC vs S-corp tax, and LLC or S-corp? before electing. Note that a corporate election changes your Georgia return too, moving you from Form 700 to Form 600S or Form 600 and, for a C-corp, triggering the net worth tax discussed below.

Georgia Income Tax on LLC Profits

Georgia imposes a flat individual income tax rate of 4.99%. Because a default LLC is a pass-through, its profit is taxed at this rate on the owners' Georgia Form 500 individual income tax returns, not at the LLC level. A single-member LLC owner simply reports the business income on their Form 500 (mirroring the federal Schedule C), while each member of a multi-member LLC reports their allocated share. There is no separate Georgia income tax on the LLC itself in the default case.

If the LLC instead elects C-corporation treatment, it pays the Georgia corporate income tax of 5.19% on its Georgia taxable net income, filed on Form 600. An LLC taxed as an S corporation generally remains a pass-through for Georgia purposes and files Form 600S. Georgia begins from your federal taxable income and then applies state additions, subtractions, and apportionment, so your federal classification drives the Georgia result. Register and file through the EIN-linked Georgia Tax Center account described below.

Georgia Return Forms by Classification

The Georgia form you file tracks your federal tax classification. A multi-member LLC files the Georgia partnership return, Form 700, which is an information return when the LLC does not elect entity-level tax; the members then report their shares on their own returns. Georgia also allows an eligible partnership or S corporation to make a pass-through entity (PTE) election to pay Georgia income tax at the entity level, which can help owners work around the federal cap on the state-and-local-tax deduction; if you make that election, the LLC pays the tax and the members do not report the same income again.

Federal classification	Georgia form	Who pays Georgia tax
Single-member (disregarded)	Owner's Form 500	Owner, at 4.99%
Multi-member (partnership)	Form 700 + members' Form 500	Members, at 4.99% (unless PTE election)
S-corporation election	Form 600S + members' Form 500	Shareholders, at 4.99% (unless PTE election)
C-corporation election	Form 600	LLC, at 5.19% + net worth tax

See Form 1120 vs 1120-S vs 1065 for how the matching federal returns differ, and Form 2553 explained for making the S-corp election that changes which Georgia form you use.

Georgia Sales and Use Tax

If your LLC sells taxable goods or certain services in Georgia, you must register for a sales and use tax number through the Georgia Tax Center before making sales. Registration is free. Georgia's state sales tax rate is 4%, and counties, cities, and special districts add local option, education, and special-purpose taxes on top, so the combined rate varies by location - commonly landing in the 7%–8% range. You collect tax from customers and remit it to the Department of Revenue on a schedule the state assigns based on your sales volume. Sales tax is separate from income tax and from federal taxes, so a retail LLC may deal with all three. For the licensing and registration sequence, see how to get a business license in Georgia.

Net Worth Tax and Filing Deadlines

Georgia levies a separate net worth tax on corporations and on LLCs that elect to be taxed as corporations - default pass-through LLCs do not pay it. Corporations with a net worth of $100,000 or less are exempt but must still file, and the tax is capped at a maximum of $5,000 for net worth above $22 million. It is reported alongside the corporate income tax on Form 600 or 600S.

Georgia largely follows the federal calendar, so your Georgia deadline matches your federal deadline for the same classification. Members who expect to owe $1,000 or more generally must also make quarterly estimated tax payments to both the IRS and Georgia.

Classification	Federal form / date	Georgia form / date
Single-member (disregarded)	Schedule C, April 15	Form 500, April 15
Multi-member (partnership)	Form 1065, March 15	Form 700, March 15
S-corporation	Form 1120-S, March 15	Form 600S, March 15
C-corporation	Form 1120, April 15	Form 600, April 15

See when business taxes are due for the full calendar, and keep your Georgia annual registration current with the Secretary of State - that $50 filing is separate from any tax return.

EIN and Georgia Tax Center Registration

Before filing anything, most Georgia LLCs need a federal Employer Identification Number (EIN), which the IRS issues for free. An EIN is required if the LLC has more than one member, has employees, or elects corporate or S-corp treatment; even a single-member LLC usually gets one to open a business bank account and to register for state taxes. See how to get an EIN for an LLC to complete this step.

With the EIN in hand, register with the Department of Revenue through the Georgia Tax Center for the tax accounts you need - sales and use tax, employer withholding, or corporate accounts. Registration is free and a tax account number is typically issued within minutes by email. From there you file and pay online. If you are just starting out, the Georgia formation guide and Georgia LLC cost pages walk through the surrounding steps, and the registered agent requirement covers who receives state notices.

Frequently Asked Questions

How is a Georgia LLC taxed?

By default it is a pass-through: the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, and Georgia follows that classification. Profits are taxed on the owners' Georgia returns at the flat 4.99% rate, unless the LLC elects corporate treatment.

What is the Georgia income tax rate for an LLC?

Georgia has a flat individual income tax rate of 4.99%, which applies to LLC profit reported on the owners' Form 500. An LLC electing C-corp treatment instead pays the 5.19% corporate income tax and may owe the net worth tax.

What Georgia tax forms does an LLC file?

A single-member LLC's income goes on the owner's Form 500. A multi-member LLC files Form 700 and its members report their shares on Form 500. An S-corp LLC files Form 600S, and a C-corp LLC files Form 600.

Does a Georgia LLC pay sales tax?

Yes, if it sells taxable goods or services. Register free through the Georgia Tax Center. The state rate is 4%, plus local taxes that vary by county and city.

When are Georgia LLC tax returns due?

Georgia follows the federal calendar: Form 500 by April 15, Form 700 and Form 600S by March 15, and Form 600 by April 15.

Does a Georgia LLC pay the net worth tax?

Only LLCs taxed as corporations. Corporations with net worth of $100,000 or less are exempt but must file, and the tax is capped at $5,000 for net worth above $22 million.

Sources

Georgia Department of Revenue - Important Tax Updates (flat 4.99% individual income tax rate).
Georgia Department of Revenue - Corporate Income and Net Worth Tax (5.19% corporate rate; net worth tax exemption and $5,000 maximum).
Georgia Department of Revenue - Taxes for Partnerships (Form 700; pass-through entity election).
Georgia Department of Revenue - Form 700 Partnership Tax Return.
Georgia Department of Revenue - Sales and Use Tax (4% state rate; local taxes).
Georgia Department of Revenue - Register a New Business (Georgia Tax Center registration).
Georgia Tax Center - Georgia Tax Center portal (online tax registration and filing).
IRS - Limited Liability Company (LLC) (default classification).
IRS - About Form 1065 (partnership return, March 15 deadline).
IRS - About Schedule C (Form 1040) (disregarded-entity reporting).
IRS - About Form 2553 (S-corporation election).
IRS - About Form 8832 (entity classification election).
IRS - Self-Employment Tax (15.3% rate).
IRS - Estimated Taxes (quarterly payment thresholds).
Cornell Legal Information Institute - 26 U.S.C. § 1361 (S corporation defined).
Cornell 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, rates, and thresholds change; verify current requirements with the Georgia Department of Revenue and the IRS before acting.