How to Form an LLC in Georgia

What is different about forming an LLC in Georgia

Georgia articles of organization have to set out one thing: the name of the limited liability company, which under O.C.G.A. § 14-11-204(a) must satisfy the requirements of § 14-11-207. Management vested in one or more managers, and any other provisions not inconsistent with law, may be added under § 14-11-204(b). The organizer details, the registered office and agent, and the principal place of business are supplied to the Secretary of State with the filing under § 14-11-203(a) rather than written into the document.

Each Corporations Division filing also carries a $10 service charge on top of the statutory fee, so the $100 formation fee set by § 14-11-1101(a)(1) is paid as $110 and the $50 annual registration as $60. An LLC name "shall not in any instance exceed 80 characters, including spaces and punctuation," under § 14-11-207(a)(3). The annual registration runs on a fixed window, January 1 to April 1, and a new LLC's first one is not due until the year after the calendar year in which it was formed. A trade name, also known as a DBA or fictitious name, is not registered with the Secretary of State at all: under O.C.G.A. § 10-1-490 it is recorded by the clerk of superior court of the county in which the business is chiefly carried on.

Filing the articles of organization

Articles of organization are filed with the Corporations Division of the Office of Secretary of State. Form CD 030 may be used, and the Division states that use of the form is optional because articles may also be drafted under § 14-11-204. They may be signed by any member, by any manager if management is vested in managers, by an organizer, or by an attorney in fact stating that capacity, and the signature does not need to be notarized. A paper filing adds a completed Transmittal Information Form (CD 231).

Fees and payment

The Corporations Division fee schedule effective September 6, 2025 lists Articles of Organization (LLC) at $100 plus a $10 service charge, $110, in both the online and paper columns. Electronic filings are paid by a credit card accepted by the Division and mailed filings by check, certified bank check or money order. Cash is never accepted. Paper filings go to the Corporations Division at 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, Georgia 30334.

Filing channels and processing time

Filing online through Georgia eCorp at ecorp.sos.ga.gov generates the articles from the form fields when the filing is approved; drafted articles cannot be uploaded on that option. Paper articles drafted in advance can instead be uploaded through the submit paper filing online option, or mailed with the paper transmittal form.

The Secretary of State publishes approximately 7 business days for online filings, approximately 10 to 14 business days for online paper filings, and approximately 15 business days from receipt for mailed filings, each varying with office workload.

Expedited service

Three expedited tiers are available on any domestic or foreign corporation, limited partnership or limited liability company filing: two business days for $120, same day for $275, and one hour for $1,200. A same day request must reach the Division by noon of a business day, and one arriving later is reviewed by noon the next business day. What the fee buys is a response, not an approval: the Division states whether the document has been filed or rejected within the window. The expedited fee is charged on top of the regular filing fee and is non-refundable.

After the filing is submitted

Articles are effective on the date the Corporations Division receives them unless a delayed effective date is specified, which Form CD 030 states may not be later than 90 days after the filing date. A certificate of organization is issued once the filing is approved. If the Division sends a deficient document notice, correcting and returning the filing within 30 days keeps the original date of receipt as the date of formation; a filing still pending 60 days after the notice is deemed abandoned, and a new filing with new fees is required.

Some online filings route the filer through Experian identity verification. A filer who answers the second set of five questions incorrectly cannot proceed with the transaction, and a second consecutive failure also locks the filer's eCorp account.

Naming a Georgia LLC

Under § 14-11-207(a)(1) the name must contain "limited liability company" or "limited company," with "limited" abbreviable as "ltd." and "company" as "co.," or the abbreviation "L.L.C.", "LLC", "L.C." or "LC". The name must also be distinguishable on the records of the Secretary of State from any corporation, limited liability company or limited partnership, from foreign entities of those types holding a certificate of authority, and from any name reserved under Title 14.

The Division's name availability standards state what does not make a name distinguishable: "a," "an" or "the" at the start, a different entity type ending, an abbreviation such as "Ga." for "Georgia," a phonetic spelling, "&" in place of "and," punctuation, plural forms, and any other derivative of the same word. Insurance words need written approval from the Office of Commissioner of Insurance, banking words including "bank," "trust" and "credit union" from the Department of Banking and Finance, and "college" or "university" from the Georgia Nonpublic Postsecondary Education Commission. Names can be checked at ecorp.sos.ga.gov/BusinessSearch, and the Division reviews names only in response to online or mail requests, not by telephone.

Reserving a name

A name reservation is optional. The fee is $35 ($25 plus the service charge) and is nonrefundable, so a rejection notice still costs the fee. Online requests are processed in 7 business days and mailed requests in 15. A reservation lasts 30 days from approval or until the filing forming the entity with that name is submitted, whichever is sooner; holding it longer means reapplying and paying again. The name of an administratively dissolved LLC is held for 5 years after dissolution or until the entity is reinstated.

Registered agent

Section 14-11-209(a) requires each LLC to continuously maintain in Georgia a registered office, which may but need not be a place of its business, and a registered agent for service of process whose business office address is the same as that registered office. The address must be a street address in Georgia and the agent must be located at it; a post office box or mail drop may not be used. A domestic LLC may appoint an individual resident of Georgia, a domestic corporation or another domestic LLC, or a foreign corporation or LLC holding a certificate of authority. An entity cannot be its own agent, although the agent may be an owner, shareholder or officer. Failing to maintain an agent or registered office is a ground for administrative dissolution.

The agent or registered office is changed by filing an annual registration, or an amended annual registration if one has already been filed for the current period, which costs $30 ($20 plus the service charge). See the Georgia registered agent guide.

Annual registration

Section 14-11-1103(a) requires each LLC and each foreign LLC authorized to transact business in Georgia to deliver an annual registration setting out the entity name and organizing jurisdiction, the registered office and agent, and the mailing address of the principal place of business. Registrations are due by April 1 and may be filed as early as January 1. A new LLC's first one is due between January 1 and April 1 of the year following the calendar year in which it was formed.

The fee is $60 ($50 plus the service charge), the same online and on paper, and the penalty for late filing is $25. Registrations filed online are processed immediately with no expedite fee; a mailed or hand-delivered one can be expedited to two business days for $60. An entity may file registrations in advance for up to 3 calendar years. Because Georgia law requires only the registered agent to be listed, members and managers are not on the public record and there is no procedure to change them by filing.

Missing the deadline

Entities that do not timely file annual registrations with all required fees may be administratively dissolved under § 14-11-603. A Notice of Administrative Dissolution is mailed to the last known address of the principal office or the registered agent, and the entity has 60 days from that notice to file the registration and pay the fees due. A dissolved entity continues to exist but may not carry on business except what is necessary to wind up and liquidate its affairs. Reinstatement must be applied for within 5 years of the effective date of dissolution, costs $260 ($250 plus the service charge), and restores the entity's existence retroactively. The dissolution guide covers the voluntary route.

State taxes and registration

Georgia's individual income tax rate is 5.19 percent for taxable years beginning on or after January 1, 2025 under O.C.G.A. § 48-7-20, subject to a scheduled annual reduction of 0.10 percent. The Department of Revenue publishes the corporate rate as 5.19 percent of a corporation's Georgia taxable net income, which reaches an LLC only where it is taxed as a corporation.

Registration runs through the Georgia Tax Center at gtc.dor.ga.gov. Any business entity that sells, offers for sale or regularly solicits sales of tangible personal property, certain taxable services, or contracts to provide services in Georgia must register for a Sales and Use Tax Certificate of Registration; the state rate is 4 percent before local rates. The Secretary of State also tells LLC filers that many LLCs are subject to unemployment tax under the Georgia Employment Security Law and that many are required to obtain workers' compensation insurance. See the Georgia LLC tax guide.

Business licenses

Business licenses in Georgia come from the county or city in which the primary place of business is located, and the First Stop Business Guide states that almost every business needs one. Registering with the Corporations Division does not cover it: businesses often need local operating licenses, federal operating licenses, or state-level professional licenses.

Foreign LLCs

An LLC formed elsewhere applies for a certificate of authority on Form CD 241 for $235 ($225 plus the service charge), within 30 days of commencing business in Georgia. Filing late costs a $500 penalty plus all fees that would have been imposed had it registered as required. Only domestic entities can reinstate, so a foreign entity whose authority has been revoked re-qualifies with a new application. See the Georgia foreign LLC guide.

Operating agreement

Section 14-11-101(18) defines an operating agreement as any agreement, written or oral, of the member or members as to the conduct of the business and affairs of the LLC, so no writing is required, and one signed by a sole member stating that it is intended to be a written operating agreement is not unenforceable for having only one party. The LLC is bound by its operating agreement whether or not it executes the agreement, and § 14-11-1107(b) states the policy of giving "maximum effect to the principle of freedom of contract and to the enforceability of operating agreements." Nothing is filed with the state; see the operating agreement guide.

EIN

An EIN is issued by the IRS, not by any Georgia agency. The EIN guide covers the application.

Frequently asked questions

What has to be in Georgia articles of organization?

Under O.C.G.A. § 14-11-204(a) the articles set forth the name of the limited liability company, and that name must satisfy § 14-11-207. Management by managers and any other provisions not inconsistent with law may be added. The organizer, registered agent and principal office details are supplied to the Secretary of State with the filing under § 14-11-203(a).

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

The Corporations Division fee schedule lists Articles of Organization at $110.00 in both the online and paper columns, made up of a $100.00 filing fee and a $10.00 service charge. The $100.00 figure is the statutory fee in O.C.G.A. § 14-11-1101(a)(1).

How long does the Georgia Secretary of State take to process an LLC filing?

The Secretary of State publishes approximately 7 business days for an online filing with electronically generated articles, approximately 10 to 14 business days for paper articles uploaded online, and approximately 15 business days from receipt for articles sent by mail. Expedited service is available for an added fee.

When is a Georgia LLC's first annual registration due?

Between January 1 and April 1 of the year following the calendar year in which the LLC was formed, and between January 1 and April 1 each year after that. The fee is $60.00 and the penalty for late filing is $25.00.

Does the Georgia Secretary of State register trade names?

No. The Corporations Division states that under O.C.G.A. § 10-1-490 trade names are registered with the clerk of superior court of the county in which the business is chiefly carried on. A trade name is also known as a DBA or fictitious name.

Can a Georgia LLC act as its own registered agent?

No. The Corporations Division states that an entity cannot be its own registered agent, though the agent may be an owner or officer of the entity. A domestic LLC may appoint an individual resident of Georgia, a domestic corporation or LLC, or a foreign corporation or LLC holding a certificate of authority.