How to Form an LLC in Georgia: Steps & Cost (2026)

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

You form a Georgia LLC by filing Articles of Organization (Form CD 030), together with a Transmittal Form, with the Georgia Secretary of State, Corporations Division, and paying the $100 online filing fee ($110 by mail). You must appoint a Georgia registered agent, and every Georgia LLC then files a $50 annual registration between January 1 and April 1 each year.

Quick Answer

Form: Articles of Organization, Form CD 030, plus Transmittal Form
Filing fee: $100 online, $110 by mail (2026), to the Secretary of State
Agency: Georgia Secretary of State, Corporations Division - file via eCorp
Registered agent: Required - a Georgia resident or authorized entity with a street address
Processing: About 7 business days online; about 15 business days by mail
Ongoing: $50 annual registration due Jan 1–Apr 1 each year

Georgia Agency and Form: Secretary of State, Form CD 030

A Georgia LLC is created by filing Articles of Organization with the Georgia Secretary of State, Corporations Division. The correct document for a limited liability company is Form CD 030, which is filed alongside a Transmittal Form that carries the filer contact details. Filing these documents - and the Corporations Division's acceptance of them - is the legal act that brings the LLC into existence under Georgia's Limited Liability Company Act.

The Articles of Organization state the LLC's name and the name and address of the person filing. The name must contain an LLC designator (such as "LLC," "L.L.C.," "limited liability company," or "limited company") and be distinguishable in the records of the Corporations Division from existing entity names. You search names and file through eCorp, the Corporations Division's online business system, which is the fastest and cheapest route; mail filing is also accepted. If you are new to LLCs generally, start with what is an LLC and the national how to form an LLC guide.

How to Form a Georgia LLC, Step by Step

Forming a Georgia LLC is a six-step process centered on Form CD 030. Each step below corresponds to a requirement of Georgia's LLC Act, a Department of Revenue rule, or a federal tax rule.

Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Corporations Division. Verify availability through eCorp. If you are not ready to file, you may reserve the name for 30 days for $25 online. Confirm the name also does not infringe a federal trademark.
Appoint a Georgia registered agent. Every Georgia LLC must designate a registered agent with a physical Georgia street address. The agent is an individual Georgia resident or an entity authorized to transact business in Georgia. See the national registered agent overview for how the role works.
File the Articles of Organization (Form CD 030). Submit Form CD 030 and the Transmittal Form to the Corporations Division and pay $100 online through eCorp, or $110 by mail. Once the Corporations Division accepts the filing, your LLC legally exists.
Adopt an operating agreement. Georgia does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. It governs the LLC internally and helps preserve the liability shield.
Get an EIN and register for Georgia taxes. Apply for a free federal EIN from the IRS, then register with the Georgia Department of Revenue through the Georgia Tax Center for sales tax or withholding, and obtain any local occupational tax certificate. See business licenses in Georgia.
File your annual registration. Between January 1 and April 1 of the year after formation, file the annual registration with the Secretary of State and pay the $50 fee.

After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent and annual registration current every year.

Georgia LLC Filing Fees (2026)

The core cost of a Georgia LLC is the $100 online Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Georgia Secretary of State or the Georgia Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service. For a full breakdown, see Georgia LLC cost and the national how much an LLC costs.

Item	Form	Fee (2026)	Agency
Articles of Organization - online	Form CD 030	$100	Secretary of State
Articles of Organization - by mail	Form CD 030	$110	Secretary of State
Name reservation (30 days)	Name Reservation Request	$25 online / $35 mail	Secretary of State
Annual registration	Online annual registration	$50	Secretary of State
Federal EIN	IRS Form SS-4	$0 (free)	IRS
State tax registration	Georgia Tax Center	$0 (free)	Dept. of Revenue

Expedited processing is available for an added fee - for example, $100 for two-business-day service, $250 for same-day, and $1,000 for one-hour in-person service. Because expedite and copy fees can change, confirm the current amount with the Corporations Division before you file.

Georgia Registered Agent Requirement

A Georgia registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Georgia's LLC Act requires every domestic LLC to designate and continuously maintain a registered agent and a registered office in Georgia. You name the initial agent directly in the Articles of Organization.

The agent must be either an individual who is a Georgia resident, or an entity authorized to transact business in Georgia, and must have a physical Georgia street address - a post office box alone does not satisfy the registered office requirement. You may act as your own registered agent, name a manager or member, or hire a commercial registered agent service. To change agents later, you update the registered agent through an amendment (Form CD 115) or on your annual registration; the amendment fee is $20 online ($30 by mail). Failing to maintain a registered agent can lead to administrative dissolution of the LLC. See Georgia registered agent requirements for detail.

Annual Registration and Ongoing Duties

Georgia does not use the phrase "annual report" for LLCs; the ongoing state filing is the annual registration, filed with the Secretary of State. Every Georgia LLC must file it between January 1 and April 1 each year and pay $50. The first annual registration is due in the calendar year after the year of formation. Filing after April 1 adds a $25 late fee, and continued non-filing leads to administrative dissolution.

The annual registration confirms or updates the LLC's principal office address, registered agent, and officers or managers. Georgia also lets you pay for multiple years at once (for example, a two-year or three-year registration) so you do not miss a deadline. Learn more at Georgia LLC annual registration.

Georgia Taxes for Your LLC

By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Georgia generally follows the federal classification, so most LLC profit is taxed on the owners' Georgia individual income tax returns at Georgia's flat state income tax rate. An LLC that elects corporate treatment pays the Georgia corporate income tax, which is set at the same flat rate as the individual tax.

If your LLC sells taxable goods or services, has employees, or owes other state taxes, you register through the Georgia Tax Center at the Department of Revenue. Registration is free and a tax account number is typically issued within about 15 minutes by email. Georgia's state sales and use tax rate is 4%, with additional local rates on top; you collect and remit sales tax after registering. See how to get a business license in Georgia for the tax-registration and licensing sequence.

EIN, Licenses, and Local Permits

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. An EIN is required if the LLC has more than one member or any employees; most single-member LLCs get one anyway to keep business and personal finances separate.

Georgia has no statewide general business license. Instead, nearly every business needs a local occupational tax certificate (often called a business license) from the city or county where it is based, and certain professions need a state license from the relevant Georgia licensing board. Check both your local government and the Department of Revenue for what applies to your activity. The national business license overview explains the general framework.

Penalties for Missing Georgia Requirements

Missing Georgia requirements carries real consequences. If an LLC fails to file its annual registration, the Secretary of State first adds a $25 late fee after April 1 and can ultimately administratively dissolve the entity. A dissolved LLC loses its good standing and its authority to transact business until it is reinstated.

To reinstate an administratively dissolved LLC, you generally file for reinstatement, bring all annual registrations current, and pay a $100 reinstatement fee plus outstanding late fees. Keeping your registered agent and annual registration current is the simplest way to avoid these outcomes. When it is time to close, see how to dissolve an LLC in Georgia.

Frequently Asked Questions

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

The Articles of Organization (Form CD 030) fee is $100 online or $110 by mail to the Georgia Secretary of State. After that, each Georgia LLC files a $50 annual registration between January 1 and April 1. An EIN and Georgia Tax Center registration are free. See Georgia LLC cost.

What form do I file to create a Georgia LLC?

Form CD 030, the Articles of Organization, filed with a Transmittal Form to the Corporations Division. File online through eCorp for $100 or by mail for $110.

Does a Georgia LLC need a registered agent?

Yes. Every Georgia LLC must continuously maintain a registered agent with a physical Georgia street address. The agent must be a Georgia resident or an entity authorized to do business in Georgia.

How long does it take to form an LLC in Georgia?

About 7 business days for online eCorp filings and about 15 business days by mail. Expedited service is available, including two-business-day processing for an extra $100.

Does a Georgia LLC pay state income tax?

Yes, indirectly. By default LLC profits are taxed on the owners' Georgia returns at the flat state income tax rate; an LLC electing corporate treatment pays the Georgia corporate income tax at the same rate. Register tax accounts through the Georgia Tax Center.

When is my first Georgia annual registration due?

Between January 1 and April 1 of the calendar year after formation. The fee is $50, and filing after April 1 adds a $25 late penalty.

More Georgia business guides

Business License In Annual Report Articles Of Organization Business Entity Search Certificate Of Formation Dba Filing Llc Cost Llc Tax Filing Operating Agreement Registered Agent Dissolve An Llc In

Sources

Georgia.gov - Register an LLC with the Georgia Secretary of State ($100 online / $110 mail; expedite fees; annual registration Jan 1–Apr 1).
Georgia Secretary of State - How to Guide: Register a Domestic Entity (Form CD 030, Transmittal Form, registered agent).
Georgia Secretary of State - Georgia Business Forms (Articles of Organization CD 030; Amendment CD 115).
Georgia Secretary of State - How to Reserve a Name ($25 online / $35 mail; 30-day reservation).
Georgia Secretary of State - How to File Annual Registration ($50 fee; Jan 1–Apr 1 window).
Georgia Secretary of State - Business Division FAQ (name requirements; late fee; reinstatement).
Georgia Department of Revenue - Register a New Business (Georgia Tax Center; ~15-minute account number).
Georgia Department of Revenue - Business Taxes (sales and use tax; withholding).
Georgia Tax Center - Georgia Tax Center portal (online tax registration).
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 thresholds change; verify current requirements with the Georgia Secretary of State and Georgia Department of Revenue before acting.