Key Takeaways
- Georgia does NOT offer a PLLC as a distinct entity type — Georgia's LLC statute (O.C.G.A. Title 14, Ch. 11) does not create a separate "Professional Limited Liability Company" entity type. Section 14-11-1107(f) simply states that Georgia's laws governing professional services are superseded to permit licensed professionals to render those services through an ordinary LLC — a plain, standard LLC is sufficient. This is confirmed by the Georgia Secretary of State's eCorp entity-type dropdown, which offers only "Domestic Limited Liability Company" with no separate professional-LLC option.
- Georgia does not require licensing board pre-approval as a condition of filing
- No LLC Act restriction exists on combining licensed professions under one Georgia LLC. Because there's no distinct professional-entity statute to enforce single-discipline practice, any limit on combining professions would come from the individual licensing boards involved, not from Georgia's LLC law.
- Same-day PLLC formation available through LLC Attorney, at no markup on state fees
If you're a licensed professional in Georgia searching for how to form a PLLC, here's the short answer: you don't need one, because Georgia doesn't have one. O.C.G.A. § 14-11-1107(f) simply lets licensed professionals use an ordinary LLC — the same Articles of Organization, the same $110 fee, the same everything as any other Georgia business.
This guide covers exactly what that means in 2026 — why Georgia's eCorp system only lists "Domestic Limited Liability Company" as an option, where any real ownership or practice restrictions actually come from (your licensing board, not the LLC Act), and what to double-check before you file.
What Is a Georgia PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
No. Georgia's LLC statute (O.C.G.A. Title 14, Ch. 11) does not create a separate "Professional Limited Liability Company" entity type. Section 14-11-1107(f) simply states that Georgia's laws governing professional services are superseded to permit licensed professionals to render those services through an ordinary LLC — a plain, standard LLC is sufficient. This is confirmed by the Georgia Secretary of State's eCorp entity-type dropdown, which offers only "Domestic Limited Liability Company" with no separate professional-LLC option.
Who Needs a PLLC in Georgia?
None require a special entity type. Any licensed professional — physicians, dentists, attorneys, CPAs, architects, engineers, and others — may render professional services through an ordinary Georgia LLC with no separate SOS filing category and no mandatory "PLLC" designator required by the LLC Act itself.
This isn't really an exception — it's the rule for every licensed profession in Georgia. Any restriction on who can practice a given profession through an LLC comes from that profession's own licensing board or bar-association ethics rules (for example, attorney Rule of Professional Conduct 5.4), not from Title 14, Chapter 11 itself.
Who Can Own a Georgia PLLC?
No LLC-Act-level same-profession ownership restriction exists in Georgia. Any restriction on who may own an interest in a licensed-services LLC comes from the individual's licensing board or bar-association ethics rules (e.g., attorney Rule 5.4), not from Title 14, Chapter 11 itself.
No LLC Act restriction exists on combining licensed professions under one Georgia LLC. Because there's no distinct professional-entity statute to enforce single-discipline practice, any limit on combining professions would come from the individual licensing boards involved, not from Georgia's LLC law.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A Georgia LLC rendering professional services shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity structure.
Not confirmed as a Georgia LLC Act requirement. Georgia's LLC statute doesn't impose a blanket malpractice-insurance mandate tied to entity formation — check whether your specific licensing board separately requires coverage as a condition of maintaining your license.
How Is a Georgia PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Georgia has a flat state income tax of 4.99% for tax year 2026 (down from 5.19% in 2025), so an LLC's default pass-through profit is taxed at that flat rate on members' personal returns in addition to federal tax.
Georgia LLCs owe a $60/year annual registration fee ($50 base plus a $10 service charge), due by April 1 each year — the same requirement and amount for any Georgia LLC, professional or not. There's no franchise tax or net worth tax for ordinary Georgia LLCs.
Georgia is the "purest" example in this guide of a state where licensed professionals can simply use a plain LLC with essentially no special entity-level requirements — no separate filing category, no mandatory PLLC designator, and no LLC-Act-level ownership restriction.
How to Set Up Your Georgia PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
None require a special entity type. Any licensed professional — physicians, dentists, attorneys, CPAs, architects, engineers, and others — may render professional services through an ordinary Georgia LLC with no separate SOS filing category and no mandatory "PLLC" designator required by the LLC Act itself.
Step 2 — Get licensing board sign-off if required.
Not required before LLC filing. Georgia law preserves each licensing board's independent regulatory authority but doesn't require the board to certify or approve the entity before the Secretary of State accepts the Articles of Organization — confirming eligibility with your own licensing board or governing statute is the professional's responsibility, not a filing precondition. There's no before-vs-after sequencing issue in Georgia at all — entity formation proceeds independently of, and isn't gated by, any licensing board sign-off. Whatever board registration or notification your specific profession requires happens entirely on that board's own timeline.
Step 3 — File your formation documents.
Georgia's LLC statute (O.C.G.A. Title 14, Ch. 11) does not create a separate "Professional Limited Liability Company" entity type. Section 14-11-1107(f) simply states that Georgia's laws governing professional services are superseded to permit licensed professionals to render those services through an ordinary LLC — a plain, standard LLC is sufficient. This is confirmed by the Georgia Secretary of State's eCorp entity-type dropdown, which offers only "Domestic Limited Liability Company" with no separate professional-LLC option.
Step 4 — Appoint a registered agent.
Georgia calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
No LLC-Act-level same-profession ownership restriction exists in Georgia. Any restriction on who may own an interest in a licensed-services LLC comes from the individual's licensing board or bar-association ethics rules (e.g., attorney Rule 5.4), not from Title 14, Chapter 11 itself.
Step 6 — Address malpractice insurance requirements.
Not confirmed as a Georgia LLC Act requirement. Georgia's LLC statute doesn't impose a blanket malpractice-insurance mandate tied to entity formation — check whether your specific licensing board separately requires coverage as a condition of maintaining your license.
Step 7 — Handle ongoing state compliance.
Georgia LLCs owe a $60/year annual registration fee ($50 base plus a $10 service charge), due by April 1 each year — the same requirement and amount for any Georgia LLC, professional or not. There's no franchise tax or net worth tax for ordinary Georgia LLCs. Georgia has a flat state income tax of 4.99% for tax year 2026 (down from 5.19% in 2025), so an LLC's default pass-through profit is taxed at that flat rate on members' personal returns in addition to federal tax.
Step 8 — Watch for Georgia-specific PLLC traps.
The most common Georgia-specific mistake is assuming you need to find a 'PLLC' filing option — you won't find one, because it doesn't exist. Georgia's eCorp system only offers "Domestic Limited Liability Company" as an entity type, and that's exactly the form every licensed professional in Georgia uses.
If LLC Attorney Does It for You
- Submit your profession, license number, and ownership details at llcattorney.com.
- LLC Attorney forms the correct entity type for your profession in Georgia and handles the licensing coordination.
- Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions.
When Should You Talk to an Attorney About Your Georgia PLLC?
Talk to an attorney before forming your Georgia professional-services LLC if you're unsure whether your specific profession's own licensing board or ethics rules (like attorney Rule 5.4) impose ownership restrictions the LLC Act itself doesn't, or if you're combining multiple licensed professions under one entity and want to confirm each board's rules independently.
What You Actually Get With LLC Attorney's Georgia PLLC Formation
The part of Georgia entity formation that surprises people is realizing there's genuinely nothing special to look for — no PLLC filing category, no mandatory designator, no board pre-approval. LLC Attorney forms your standard Georgia LLC correctly and flags any board-level rules specific to your profession.
- PLLC formation in Georgia, starting at $149.
- Licensing board coordination and ownership-eligibility review handled for your specific profession.
- Filing paperwork drafted for Georgia's actual requirements — not a generic multi-state template.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Georgia keeps entity formation simple for licensed professionals, but the real compliance questions live with your specific licensing board — LLC Attorney handles the LLC filing and helps you identify what your board expects separately.
Ready to Form Your Georgia PLLC?
LLC Attorney helps licensed professionals in Georgia form the correct entity type for their profession and serves as your registered agent once it's approved. See our full pricing for all service tiers.
Frequently Asked Questions
No — and this is a common point of confusion. Georgia's LLC statute (O.C.G.A. Title 14, Chapter 11) does not create a separate "Professional Limited Liability Company" entity type. Section 14-11-1107(f) simply permits licensed professionals to render services through an ordinary LLC — no special SOS filing category exists.
None require a special entity type in Georgia. Any licensed professional — physicians, dentists, attorneys, CPAs, architects, engineers, and others — may render professional services through a standard Georgia LLC.
No. Georgia law doesn't require licensing-board certification or approval before the Secretary of State accepts your Articles of Organization — confirming eligibility with your own board is the professional's responsibility, not a filing precondition.
The Georgia LLC filing fee is $110 (the standard Articles of Organization fee — there's no separate, higher PLLC fee since the entity type doesn't exist). A $60/year annual registration fee applies afterward, due by April 1.
No LLC-Act-level same-profession ownership restriction exists. Any restriction comes from the individual's licensing board or bar-association ethics rules (e.g., attorney Rule 5.4), not from Georgia's LLC statute itself.
No LLC Act restriction exists on combining licensed professions under one Georgia LLC — any limit would come from the individual licensing boards involved, not from Georgia's LLC law.
A Georgia professional-services LLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts.
Not confirmed as a Georgia LLC Act requirement — Georgia doesn't impose a blanket malpractice-insurance mandate tied to entity formation. Your specific licensing board may separately require coverage.
Yes. LLC Attorney helps licensed professionals in Georgia form the correct entity type for their profession, starting at $149.