To set up an LLC in Georgia, you file articles of organization with the Secretary of State for $110 in total fees, and online filings are typically processed in about seven business days. Before and after that filing, there’s a short checklist: pick a compliant name, name a registered agent, get a federal EIN, decide how the LLC will be taxed, register for any state and local taxes you’ll owe, and keep up with the annual registration that comes due every spring.
Pick a Name That Meets Georgia’s Rules
Your LLC’s name has to be distinguishable from every other business entity already on file with the Secretary of State. You can check availability for free using the business search tool on the Secretary of State’s website.1Georgia Secretary of State. About the Corporations Division Do this early, because a naming conflict will get your filing rejected.
Georgia law also requires the name to end with “Limited Liability Company” or an accepted abbreviation such as “LLC” or “L.L.C.”2Justia Law. Georgia Code Title 14-11-207 – Name Words that suggest a different type of business, like “Bank” or “Insurance,” are off-limits unless you hold the relevant professional license.
If you’ve found a name but aren’t ready to file, Georgia lets you reserve it for 30 days. The reservation costs $35 ($25 fee plus a $10 service charge) whether you file online or on paper.3Georgia Secretary of State. Corporations Division Filing Fees
Want the LLC to operate publicly under a different name? That’s a separate filing: a DBA (“doing business as”) with the Clerk of the Superior Court in the county where the business is located.4Georgia.gov. File for a DBA (Doing Business As) Forms and fees vary by county.
Line Up a Registered Agent
Every Georgia LLC must have a registered agent, meaning a person or business designated to accept legal documents and official state notices for the company.5Justia Law. Georgia Code Title 14-11-209 – Registered Office and Registered Agent The agent needs a physical street address in Georgia and must be reachable there during normal business hours. P.O. boxes don’t qualify.
You can serve as your own agent if you’re a Georgia resident, or you can hire a commercial service. A service means someone is reliably available at a consistent address, and legal papers don’t arrive unexpectedly at your home or storefront. If an LLC fails to keep an agent on file, the Secretary of State can be served as the default agent for lawsuits, which is a sign the business’s compliance has slipped.
File the Articles of Organization
The articles of organization are what actually create your LLC. Georgia requires three pieces of information:6Justia Law. Georgia Code Title 14-11-203 – Formation
- The name and address of each organizer.
- The street address (including county) of the LLC’s registered office, with the registered agent’s name at that location.
- The mailing address of the principal office where the LLC will keep its records. It doesn’t have to be in Georgia, but it has to be a real location.
The Secretary of State uses Form CD 030 for the articles. Paper filers also need Transmittal Form 231, which asks for the management structure (member-managed or manager-managed) and a contact email. Both forms are on the Secretary of State’s website.7Georgia Secretary of State. Filing Template – Articles of Organization for LLC (CD 030) Make sure the name, agent, and addresses match exactly across every document before you submit.
Filing Methods, Fees, and Processing Times
All three filing methods cost $110 total ($100 filing fee plus a $10 service charge):8Georgia Secretary of State. How to Guide – Create or Form a New Domestic Entity
- Online through eCorp is processed in roughly 7 business days, paid by Visa, MasterCard, American Express, or Discover.
- Paper uploaded online runs about 10 to 14 business days, with the same credit card options.
- Mail runs about 15 business days from receipt, paid by check or money order sent to the address on Transmittal Form 231.
These timelines move with office workload. If you’re on a deadline, expedited processing is available for an extra fee: $120 for two business days, or $275 for same-day service when you submit before noon.9Georgia Secretary of State. Filing Fees and Expedited Processing of Document Filings
Once the filing is approved, you’ll receive a Certificate of Organization confirming the LLC legally exists, along with a control number used for all future filings. Keep the certificate accessible. Banks almost always ask for it when you open a business account, and you may need it for local permits.
Get a Federal EIN
An Employer Identification Number is the business equivalent of a Social Security number. The IRS requires one if your LLC has employees, has more than one member, or has to file certain tax returns.10Internal Revenue Service. Get an Employer Identification Number Single-member LLCs that technically don’t need one usually get it anyway, because banks typically require an EIN to open a business account and it keeps your personal Social Security number off business paperwork.
The IRS online application is free and issues the number immediately. You’ll need the Social Security number or taxpayer ID of the person who controls the business, you have to complete the application in one sitting (it times out after 15 minutes of inactivity), and you’re limited to one EIN per responsible party per day.10Internal Revenue Service. Get an Employer Identification Number Wait until the state has issued your Certificate of Organization before applying.
Draft an Operating Agreement
Georgia doesn’t make you file an operating agreement with the state, but the statute specifically recognizes these agreements as governing documents for LLCs.11Justia Law. Georgia Code Title 14-11-305 – Operating Agreement It’s an internal contract among the members that spells out how the business runs. Oral agreements are legally recognized too, but relying on a handshake usually ends badly.
A solid operating agreement covers, at minimum:
- Management structure, meaning whether members run the business directly or appoint managers.
- Capital contributions, including who put in what to start and how future contributions work.
- Profit and loss allocation, which doesn’t have to follow ownership percentages if the members agree otherwise.
- Voting rights and what majority each type of decision requires.
- Member exits, including what happens if someone leaves, becomes incapacitated, or dies.
Without a written agreement, Georgia’s default LLC rules fill the gaps, and those defaults rarely match what the members actually meant to agree to. Most LLC disputes start here. Even single-member LLCs benefit from a written agreement, because it reinforces the legal separation between you and the business if your liability shield is ever challenged.
Pick a Federal Tax Classification
The IRS doesn’t automatically tax an LLC as a specific type of entity. Defaults apply unless you elect otherwise: a single-member LLC is taxed as a sole proprietorship, and a multi-member LLC is taxed as a partnership. If the defaults fit, you don’t have to file anything extra.
If you’d rather be taxed as a corporation, Form 8832 elects C-corporation treatment, where the business pays its own income tax. Form 2553 elects S-corporation status, which can lower self-employment taxes for owners who pay themselves a reasonable salary.12Internal Revenue Service. Entities 3 An LLC that files Form 2553 is automatically treated as a corporation for tax purposes without separately filing Form 8832. The elections affect how you pay yourself and how profits are taxed, so an accountant’s opinion before you choose is worth paying for.
Register for State and Local Taxes
If your LLC sells goods or certain services in Georgia, you need a sales and use tax number from the Georgia Tax Center, which is the Department of Revenue’s online portal. Registration is free, and the account number typically arrives by email within about 15 minutes.13Georgia Department of Revenue. Sales and Use Tax Registration – FAQ Georgia requires registration even if all your sales are online, out of state, wholesale, or otherwise exempt.
Beyond the state, most Georgia cities and counties charge an occupation tax (sometimes called a business license) on companies operating in their jurisdiction. Rates and structures vary, so contact your city hall or county government for the specifics where you’ll be based. Local governments do enforce this, so don’t skip it.
File the Annual Registration
Georgia requires every LLC to file an annual registration between January 1 and April 1, starting the year after formation.14Justia Law. Georgia Code Title 14-11-1103 – Annual Registration The fee is $50 plus a $10 service charge, and filing late adds a $25 penalty.15Georgia Secretary of State. How to Guide – File Annual Registration You can file up to three years in advance, but fees are nonrefundable.
Missing it isn’t just a paperwork issue. The Secretary of State can administratively dissolve your LLC, meaning the state stops recognizing it as an active entity.15Georgia Secretary of State. How to Guide – File Annual Registration Reinstatement is available but requires an application, proof that owed taxes are paid, and extra fees. The simplest fix is a January calendar reminder every year.
A Note on Federal Beneficial Ownership Reporting
The Corporate Transparency Act originally required most new LLCs to report their owners to the Financial Crimes Enforcement Network (FinCEN). In March 2025, FinCEN issued a rule exempting all domestic companies from the requirement.16Federal Register. Beneficial Ownership Information Reporting Requirement Revision and Deadline Extension A Georgia LLC formed under Georgia law does not need to file a beneficial ownership information report. The obligation now applies only to foreign companies registered to do business in the United States. FinCEN has signaled it may issue a further revised rule, so it’s worth checking the current status before you file anything.