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How do I form an LLC in Georgia?

Federal & State Law Editorial TeamLast reviewed: 2026-04-30

Georgia LLCs are governed by the Georgia Limited Liability Company Act, O.C.G.A. Title 14, Chapter 11.

1. Filing Fee and Processing Time

  • Articles of Organization (Form CD 030): $100 online ($110 by mail) with the Georgia Secretary of State, Corporations Division at sos.ga.gov.
  • Plus $50 transmittal form (Form CD 231) requirement was eliminated in 2014 — now just $100/$110.
  • Processing: 5-7 business days online; 15+ business days by mail. Expedited: $100 for 2 business days; $250 for same-day; $1,000 for 1-hour.

    • 2. Name Reservation

  • Optional. 30-day reservation for $25 online ($35 paper). Name must include "Limited Liability Company," "Limited Company," "LLC," "L.L.C.," "LC," or "L.C." (O.C.G.A. § 14-11-207).

    • 3. Registered Agent

  • Required under O.C.G.A. § 14-11-209.
  • Must be a Georgia resident individual OR an entity authorized to do business in Georgia, with a Georgia street address.

    • 4. Operating Agreement

  • Permitted but not required (O.C.G.A. § 14-11-101(18)). Not filed with the state.
  • May be oral or written; written is strongly preferred.

    • 5. Annual Registration (Not "Annual Report")

  • Required. Due between January 1 and April 1 each year (the year after formation if formed in Q4).
  • Filing fee: $50 online ($60 paper).
  • Late penalty: $25 after April 1; entity is administratively dissolved after continuous failure.
  • May file up to 3 years in advance (e.g., $150 for 3 years).

    • 6. State Taxes

  • Georgia has a flat 5.39% individual income tax (2024, declining to 4.99% by 2029) that applies to pass-through LLC income.
  • LLCs taxed as C-corporations pay 5.39% Georgia corporate income tax.
  • Net worth tax (former corporate franchise tax) was repealed effective 2024 — no longer applies.
  • Sales and use tax registration with the Georgia Department of Revenue if selling taxable goods.

    • 7. Federal EIN

  • Required for multi-member LLCs and any LLC with employees.

    • 8. Professional LLCs

  • Licensed professionals form a regular LLC with naming restrictions; the licensing board may impose additional rules (e.g., physicians: O.C.G.A. § 43-34-37).

    • 9. Local Business License

  • Most Georgia cities and counties require a local business / occupational tax certificate.

    • This is legal information, not legal advice.

    When to Talk to a Lawyer
    • You are a licensed professional forming a professional services entity
    • You operate in multiple Georgia counties and need to navigate occupational tax
    • You missed multiple annual registrations and face administrative dissolution
    Related Statutes & Laws
    • O.C.G.A. § 14-11-101
    • O.C.G.A. § 14-11-203
    • O.C.G.A. § 14-11-207
    • O.C.G.A. § 14-11-209
    • O.C.G.A. § 14-11-1103

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.