To start an LLC in Georgia, file Articles of Organization with the Secretary of State’s Corporations Division and pay a $100 filing fee online or $110 by mail. Around that single filing sits a short sequence of decisions and follow-up registrations — a compliant name, a registered agent, an EIN, state tax registration, and an annual renewal — that together determine whether your LLC actually functions as a protected business entity.
Pick a Name That Will Clear the State’s Database
Your LLC’s name has to be distinguishable from every other business entity already on file with the Secretary of State, and it has to include “LLC,” “L.L.C.,” or “Limited Liability Company” at the end.1Justia. Georgia Code 14-11-207 – Name Leave off the designator and the filing comes back rejected. Pick something too close to an existing name and it gets rejected too, even if it isn’t an exact match.
Check availability for free using the Business Search tool at ecorp.sos.ga.gov before you commit to a name, order signage, or print anything.2Georgia Secretary of State. Georgia Corporations Division If you’ve settled on a name but aren’t ready to file, you can reserve it for 30 days by paying a $35 nonrefundable fee.3Georgia Secretary of State. How to Guide: How to Reserve a Name The reservation ends the moment you file your formation documents or at 30 days, whichever comes first. Need more time? You reapply and pay again.
Appoint a Registered Agent
Every Georgia LLC needs a registered agent — the person or company that accepts legal papers and official notices for the business. The agent must have a physical street address in Georgia. A P.O. Box doesn’t satisfy the requirement, because the whole point is a reliable location where a process server can hand documents to someone in person.4Justia. Georgia Code 14-11-209 – Registered Agent and Registered Office
You can serve as your own agent, name another member, or hire a commercial registered agent service. A paid service makes sense if you don’t want your home address appearing in the public record or if you can’t guarantee someone will be at the listed address during business hours. Commercial agents typically run between $50 and $300 a year depending on the provider and any add-ons like mail forwarding.
File the Articles of Organization
The Articles of Organization are what officially create your LLC. The statute itself requires very little — the LLC’s name is the only mandatory item — but the articles can include optional provisions, most importantly whether the LLC will be member-managed or manager-managed.5Justia. Georgia Code 14-11-204 – Articles of Organization
That distinction matters more than it looks. In a member-managed LLC, every owner has authority to sign contracts and run daily operations. In a manager-managed LLC, only the designated managers do, which is useful when some owners are passive investors or when an outside professional is running the business. If you don’t specify, Georgia defaults to member-managed.
Filing online, the system prompts you through every required field. Filing by mail or in person, you’ll need two documents: the Articles of Organization (Form CD 030) and the Transmittal Form for Limited Liability Companies (Form CD 231).6Georgia Secretary of State. Georgia Business Forms The transmittal form is a cover sheet that supplies your registered agent’s name and address, a contact email, and the principal business address.
By default, your LLC exists starting the day the Corporations Division receives the filing. If you need a later effective date — to line up with a lease or a partnership agreement — you can specify one in the articles, up to 90 days out.7Georgia Secretary of State. Filing Procedure – Limited Liability Company
Filing Fees, Methods, and Processing Times
You can file online, by mail, or in person at the Corporations Division in Atlanta. Online is both the cheapest and the fastest route.8Georgia.gov. Register an LLC with Georgia Secretary of State
- Online: $100, paid by Visa, MasterCard, American Express, or Discover. Processing runs roughly 7 to 10 business days.
- Mail: $110, paid by check or money order. Processing takes about 15 business days. Send everything to Office of Secretary of State, Corporations Division, 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, Georgia 30334.
- In person: $110, same address as mail submissions, with access to expedited tiers.
Expect slower turnaround in late December through January and at the end of each calendar quarter, when filing volume spikes.9Georgia Secretary of State. Filing Fees and Expedited Processing of Document Filings
Expedited Options
If a deadline is driving the timing, three paid tiers sit on top of the standard filing fee:9Georgia Secretary of State. Filing Fees and Expedited Processing of Document Filings
- Two business days: $120
- Same day: $275, if received by noon on a business day; after noon rolls to the next business day by noon
- One hour: $1,200, on business days between 9:00 a.m. and 4:00 p.m.; filings outside those hours are processed starting 9:00 a.m. the next business day
Once your filing is approved, the state issues a certificate confirming the LLC’s legal existence.
Write an Operating Agreement
Georgia doesn’t require you to file an operating agreement with the state, but you still need one. It’s an internal contract among the members covering how profits and losses are split, how decisions get made, what happens when a member wants out, and how the business would be wound down.10Justia. Georgia Code 14-11-101 – Definitions The LLC is bound by that agreement whether or not the company formally signs it as an entity.
Without one, your LLC runs on Georgia’s default statutory rules, which rarely match what the members actually intended. The default typically splits profits equally among members regardless of what each person put in. A written agreement specifying capital contributions and ownership percentages prevents that mismatch and reinforces the LLC’s separate legal identity if a creditor ever argues the company is just your personal alter ego.
Get an EIN and Open a Business Bank Account
Your LLC needs a federal Employer Identification Number from the IRS before you can open a business bank account, hire employees, or file taxes as the entity.11Internal Revenue Service. Employer Identification Number Apply online at irs.gov. It’s free, and the number is issued immediately on approval.12Internal Revenue Service. Get an Employer Identification Number Ignore any third-party site that charges for an EIN; the IRS doesn’t.
To open a business checking account, most banks ask for the EIN confirmation letter, your Articles of Organization or the state’s certificate, and a government-issued ID.13Georgia.gov. Starting a Business Guide – Section: Open a Business Checking Account Get the account open before you start taking in revenue. Commingling personal and business money is one of the fastest ways to undermine the liability protection the LLC exists to give you.
Register for Georgia Taxes
By default, a single-member Georgia LLC is a “disregarded entity” for federal tax purposes — income flows directly to your personal return. A multi-member LLC is taxed as a partnership, with profits and losses allocated to each member. Either way, the LLC itself doesn’t pay a separate entity-level income tax in Georgia; members pay Georgia income tax at the state’s flat 5.19% on their share. You can elect corporate taxation instead by filing IRS Form 8832 if that fits your situation better.
Whatever your classification, register with the Georgia Department of Revenue through the Georgia Tax Center online portal. Look up your North American Industry Classification System (NAICS) code first, because the DOR requires it. Depending on what your business does, you may need to register for sales tax, withholding tax, or other tax types. After you submit, your state tax account number arrives by email within about 15 minutes.14Department of Revenue. Register a New Business in Georgia
If You’ll Have Employees
Hiring triggers two more registrations fairly quickly.
Register for unemployment insurance with the Georgia Department of Labor by filing Form DOL-1A after your first Georgia payroll. Most employers become liable once they pay $1,500 or more in wages in a single calendar quarter or have at least one worker in 20 different calendar weeks during a year.15Georgia Department of Labor. Employers FAQs – Unemployment Insurance
Workers’ compensation insurance is required for any Georgia business that regularly employs three or more people. LLC members count toward that threshold, so a two-member LLC that hires even one employee hits the requirement.16State Board of Workers’ Compensation. Workers’ Compensation Insurance FAQs Operating without the required coverage exposes you to civil penalties and personal liability for any workplace injuries.
File the Annual Registration Every Year
Georgia LLCs must file an annual registration with the Secretary of State between January 1 and April 1 each year.17Georgia Secretary of State. How to Guide: File Annual Registration The fee is $60 whether you file online or on paper. Missing the deadline adds a $25 late fee, and continued failure to file can lead the Secretary of State to administratively dissolve the LLC.18Georgia.gov. Renew an LLC Dissolution doesn’t erase your debts or obligations; it just strips your ability to do business as a recognized entity and creates problems with banks, contracts, and litigation.
If you file by mail, the envelope must be postmarked by April 1 to avoid the late fee.18Georgia.gov. Renew an LLC Put the date on your calendar now. This is the ongoing step Georgia LLC owners most commonly forget, and the consequences are far out of proportion to how easy the filing itself is.
Local Business Licenses
Forming the LLC with the state doesn’t satisfy your city or county. Georgia cities and counties generally require businesses operating within their jurisdiction to obtain an occupational tax certificate, which functions as the local business license. Requirements, fees, and renewal deadlines vary by municipality, and some jurisdictions also require industry-specific regulatory permits before they’ll issue the certificate. Contact your city or county clerk’s office to confirm what applies at your address. There’s no single statewide system for local licenses, so tracking this down is on you.