Home / Business Foundation / Georgia
How to start a business in Georgia
The fees, filing links and deadlines for forming and registering a business in Georgia, with the official page for each step.
Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.
- LLC filing fee
- $110
- LLC, first year (state fees)
- $110
$60 annual registration due by April 1 next year - Corporation filing fee
- $110
- Annual report
- $60
- DBA filed with
- County
- General state license
- No
- Newspaper notice
- Corporations and trade names only
How much does it cost to form an LLC or corporation in Georgia?
To form an LLC, file Articles of Organization with the Georgia Secretary of State, Corporations Division for $110 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $110 (checked Oct 24, 2026). Newspaper notice in Georgia: corporations and trade names only. That filing fee is not the whole bill: see what it costs in the first year.
What does an LLC really cost in its first year in Georgia?
Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.
| State fee | Cost | When | Checked |
|---|---|---|---|
| Articles of Organization ($100 filing fee + $10 service charge) | $110 | at filing | Oct 24, 2026 |
First-year total: $110 in state fees.
$60 annual registration due by April 1 next year Formation $110. The first $60 annual registration, due by April 1 of the year after the LLC is formed, is shown below the total, not counted in it. Excludes trade names, sales tax registration, net worth tax for LLCs taxed as corporations, city and county business licenses, registered agent services, and optional name reservation or expedite fees.
After the first year: Each year: the $60 annual registration between January 1 and April 1 ($25 penalty if late), plus city or county business license renewals. Trade names and sales tax registration do not need renewal.
Fees that apply only in some cases
| State fee | Cost | When | Checked |
|---|---|---|---|
| Trade name (DBA) registration and newspaper notice If you do business under a name other than the LLC's legal name | Note Set by each county; e.g. DeKalb $210 including publication, Jones $166 plus the newspaper's charge. | before using the name | Oct 24, 2026 |
| Sales and use tax registration If you sell tangible goods or taxable services | Note The Department of Revenue's pages do not state a fee. | before making sales | Check when you file |
| Net worth tax Only if the LLC elects to be taxed as a corporation and its net worth is over $100,000 (lowest tax $125) | Note Confirm this on the official page before you rely on it. | initial return by the 15th day of the fourth month after formation, then yearly | Oct 24, 2026 |
| Unemployment insurance tax account If you hire employees (one worker in 20 weeks of a year, or $1,500 of payroll in a quarter) | Note Confirm this on the official page before you rely on it. | once you become a liable employer | Check when you file |
Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.
Do I need to register a DBA in Georgia?
If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the county (checked Oct 24, 2026) Set by each county's Clerk of Superior Court, plus newspaper publication once a week for two weeks; for example DeKalb County charges $210 including a $60 publication fee, and Jones County charges $166 with the newspaper paid separately..
Does Georgia require an annual report?
Yes. The fee is $60 (checked Oct 24, 2026). Between January 1 and April 1 each year, starting the year after the LLC is formed (corporations file their first one within 90 days of incorporating). The fee is $60 online or on paper; filing late adds a $25 penalty.
Initial report: No. (checked Oct 24, 2026) No separate initial report. Corporations file their first $60 annual registration within 90 days of incorporating (if formed October 2 through December 31, between January 1 and April 1 of the next year); LLCs wait until the year after formation.
Does Georgia have a franchise or privilege tax?
Georgia has a corporate net worth tax filed on Form 600 each year by corporations and LLCs taxed as corporations; no tax is due when net worth is $100,000 or less, and the lowest tax above that is $125 (rising to $5,000 over $22 million). A new corporation files an initial net worth return by the 15th day of the fourth month after incorporating, and pays half the tax if that first period is under six months. LLCs taxed as partnerships and single-member LLCs that are disregarded do not pay it.
How do I register for state taxes in Georgia?
Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.
Does Georgia require a general business license?
No. Georgia doesn’t issue one general business license; what you need depends on your activity and where you operate.
Georgia has no general state business license; state licenses depend on the profession, and the Secretary of State's licensing boards handle many of them. Almost every business needs a business license from its city or county. Sellers register for a sales and use tax number through the Department of Revenue's Georgia Tax Center, and registration does not need renewal; the Department's pages do not state a registration fee. No statewide local lookup found.
What local licenses will I need in Georgia?
Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.
- Atlanta (city)
City Licenses & Permits page: a business license is required to operate within city limits, all licenses expire December 31, and it links to applying, renewing and payment. The page itself lists no fees or online application details.
When do I need workers’ comp in Georgia?
3 or more employees.
Regular part-time workers count toward the three, and so do corporate officers and LLC members. Up to five officers or members can waive coverage for themselves on Form WC-10, but they still count toward the total. Sole proprietors and partners are treated as employers, not employees, and may elect coverage in writing with their insurer. The State Board's FAQ lists no separate construction threshold.
What else should I know about starting a business in Georgia?
Formation fees are a $100 filing fee plus a $10 service charge ($110), and the $60 annual registration ($50 plus $10) costs the same online or on paper under the fee schedule effective September 6, 2025; filing late adds a $25 penalty and can lead to dissolution. LLCs file their first annual registration between January 1 and April 1 of the year after formation. A new corporation files its first one within 90 days of incorporating (or January 1 to April 1 of the next year if formed October 2 through December 31), then by April 1 each year. Only corporations must publish a notice of intent to incorporate, once a week for two weeks in the county's legal newspaper, sending the notice and payment to the paper by the next business day after filing; LLCs do not publish. Trade names (DBAs) are registered with the Clerk of Superior Court in the county where the business mainly operates, must also be published in the county's legal newspaper once a week for two weeks, and do not need renewal; the fee is set by the county, not the Secretary of State. Optional extras include a $35 name reservation and expedite fees of $120 (two business days), $275 (same day) or $1,200 (one hour).
What to double-check for Georgia?
A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.
- Note Trade name (DBA) fees are set by each county's Clerk of Superior Court and include or add a newspaper notice. For example, DeKalb County charges $210 including publication and Jones County charges $166 with the newspaper paid separately. Check your county clerk: https://georgia.gov/file-dba-doing-business
- Note Corporations must publish a notice of intent to incorporate, but the Secretary of State's forms give no dollar amount. The $40 payment set by O.C.G.A.
- Note No official page says outright that Georgia LLCs do not publish a newspaper notice. The Secretary of State's LLC filing instructions and domestic entity guide mention none, while its corporation instructions require one.
- Note The Department of Revenue's pages do not state whether registering for a sales and use tax number costs anything. https://dor.georgia.gov/tax-registration
- Note They are linked from https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity, https://dor.georgia.gov/taxes/register-new-business-georgia and https://dol.georgia.gov/learn-about-unemployment-taxes-and-benefits.
What to do next
- Choose your business structure and follow the full setup order
- See how federal, state and local licenses fit together
- Pick the insurance your business needs first
- Find the right way to fund it
Want help setting up in Georgia? Contact us
Sources
Official pages checked on October 24, 2026.
- sos.ga.gov/how-to-guide/how-guide-register-domesti
- sos.ga.gov/how-to-guide/filing-fees-and-expedited-
- sos.ga.gov/sites/default/files/forms/Reference%20-
- sos.ga.gov/how-to-guide/how-file-annual-registrati
- sos.ga.gov/page/corporations-division-faq
- sos.ga.gov/sites/default/files/forms/Filing%20Proc
- sos.ga.gov/sites/default/files/forms/Filing%20Temp
- sos.ga.gov/page/first-stop-business-information-ce
- sos.ga.gov/sites/default/files/2022-01/First%20Sto
- sos.ga.gov/page/georgia-licensing-boards
- dor.georgia.gov/taxes/register-new-business-georgia
- dor.georgia.gov/tax-registration
- dor.georgia.gov/how-do-i-register-partnership-corporati
- dor.georgia.gov/net-worth-tax-corporations-faq
- dor.georgia.gov/document/document/2025-it611-corporate-
- dol.georgia.gov/learn-about-unemployment-taxes-and-bene
- dol.georgia.gov/document/unemployment-tax/unemployment-
- sbwc.georgia.gov/frequently-asked-questions/workers-comp
- ecorp.sos.ga.gov/BusinessSearch
- oci.georgia.gov
- georgia.gov/file-dba-doing-business
- dksuperiorclerk.com/mt-content/uploads/2024/06/trade-name-p
- jonescountyclerkofcourt.org/trade-names
- dor.georgia.gov/taxes/register-new-business-georgia/bus
- cdn.census.gov/data/tables/time-series/demo/popest/202
- www2.census.gov/programs-surveys/popest/datasets/2020-2
- atlantaga.gov/doing-business/licenses-permits