Overview
A limited liability company (LLC) is a business structure that offers limited personal liability on the part of the owner and offers the possibility of certain tax benefits. Georgia makes it relatively straightforward to form an LLC through the Secretary of State's Corporations Division.
Key Benefits of a Georgia LLC:
- • Personal asset protection from business debts and lawsuits
- • Flexible tax structure options
- • Simple management structure
- • Relatively low formation and maintenance costs
Step-by-Step Process
Step 1: Choose Your LLC Name
Your LLC name must meet Georgia requirements:
- Must be unique and distinguishable from existing businesses in Georgia
- Must include "LLC" or "Limited Liability Company"
- Cannot be misleading about the nature of your business
Name Availability Check:
- • Search the Georgia Secretary of State business database to verify name availability
- • Consider reserving your name if you're not ready to file immediately
Step 2: Select a Registered Agent
The registered agent is the person or entity designated to receive any service of process, documents, or other official communication on behalf of the business. A registered agent must be located in Georgia.
Registered Agent Requirements:
- • Must have a Georgia street address (no P.O. boxes)
- • Must be available during normal business hours
- • Can be yourself, another person, or a registered agent service
Step 3: Prepare Required Information
Before filing, gather the following information:
- Name of the LLC or a valid name reservation number
- Name and address of the person filing for the LLC
- A valid email address
- Mailing address of the principal office
- Name and address of the registered agent
- Name and address of each organizer
- Any optional provisions you need to add to your articles of organization
Step 4: File Articles of Organization
You have three filing options with different fees and processing times:
Option 1: File Online (Recommended)
Expedited Options:
- • Processing in 2 business days costs an additional $100
- • Processing in the same business day (if submitted before noon on a weekday) costs an additional $250
Online Filing Steps:
- Visit the Secretary of State's online services page
- Create a user account
- Select "create or register a business"
- Create a new, domestic business and choose domestic limited liability company
- Fill out the required information about your business entity
- Pay the $100 filing fee by approved credit card: Visa, MasterCard, American Express, or Discover
Option 2: File by Mail
Required Forms:
- • Articles of Organization for LLC (CD 030) form
- • Transmittal Form — Limited Liability Companies (231)
Mailing Address:
Office of Secretary of StateCorporations Division
2 Martin Luther King Jr. Dr. SE
Suite 313 West Tower
Atlanta, Georgia 30334
Option 3: File in Person
- • Same forms and fees as mail filing
- • Additional expediting option: Processing in one hour costs an additional $1,000
- • Visit the same address as mail filing
Step 5: Obtain Federal EIN (Tax ID Number)
While not always required, an EIN is recommended and necessary for:
- All partnerships, corporations, and LLCs registering with the Department must register as a new business using the Georgia Tax Center (GTC)
- Opening business bank accounts
- Hiring employees
- Tax filing purposes
How to Get an EIN:
- • Apply directly through the IRS website (free)
- • EINs can be obtained immediately when filing online
Step 6: Register for Georgia State Taxes
Any entity that conducts business within Georgia may be required to register for one or more tax specific identification numbers, permits, and/or licenses.
Registration Process:
- Register online through Georgia Tax Center (GTC), a secure electronic customer self-service portal
- Access the Georgia Tax Center
- Click on the link that reads, "Register a New Georgia Business"
- After submitting your request, you should receive your specific tax account number within 15 minutes by email
Common Tax Registrations:
- • Sales and use tax registration for any business that sells products or services subject to tax
- • Withholding payroll registration for any business that has employees
- • Unemployment insurance registration with the Georgia Department of Labor (if you have employees)
Step 7: Obtain Business Licenses and Permits
Your Georgia LLC may need to obtain a business license or permit. It depends on what your business does and where it's located.
Types of Licenses You May Need:
- • Local Business License: Required by many cities and counties
- • Professional Licenses: Required for regulated professions (law, medicine, etc.)
- • Industry-Specific Permits: Such as food service, alcohol sales, etc.
Resources for License Requirements:
- • Check with your local city and county government offices
- • Review Georgia professional licensing requirements
- • Contact the Georgia Department of Revenue for tax-related permits
Step 8: Create an Operating Agreement (Recommended)
While not required by Georgia law, an operating agreement is strongly recommended to:
- Define member roles and responsibilities
- Establish management structure
- Outline profit and loss distribution
- Prevent future disputes
- Provide operational guidelines
Step 9: Open a Business Bank Account
After receiving your Certificate of Organization:
- Keep business and personal finances separate
- You'll typically need your Articles of Organization, EIN, and operating agreement
- Shop around for business-friendly banks and account terms
Annual Requirements and Compliance
Annual Registration
Each year, you must file an annual registration for your LLC between January 1 and April 1. If you do not, your LLC will be administratively dissolved for failure to file your annual registration.
- • Filing Fee: $60.00 ($50 filing fee + $10 service charge)
- • Late Fee: Additional penalties apply after April 1st
- • Filing Options: Online through the Secretary of State website or by mail
Ongoing Tax Obligations
Depending on your business activities and tax elections, you may need to file:
- • Federal income tax returns
- • Georgia state income tax returns (if elected)
- • Sales and use tax returns
- • Employer tax returns (if you have employees)
Filing Fees Summary
| Filing Method | Base Fee | Processing Time | Same-Day Option |
|---|---|---|---|
| Online | $100 | 7 business days | +$250 |
| $110 | 15 business days | +$250 | |
| In Person | $110 | Varies | +$1,000 (1 hour) |
Additional Expedited Processing: 2 business days: +$100 (online) or +$120 (mail/in-person)
Key Deadlines
Critical Deadlines:
- • LLC Formation: File Articles of Organization when ready to begin operations
- • Annual Registration: Due between January 1 - April 1 each year
Recommended Timing:
- • Tax Registration: Register with Georgia Department of Revenue before conducting taxable business
- • EIN Application: Apply before opening business bank accounts or hiring employees
Important Resources
Official Government Links
Contact Information
Georgia Secretary of State Corporations Division
2 Martin Luther King Jr. Dr. SESuite 313 West Tower
Atlanta, GA 30334
Georgia Department of Revenue
Phone: 877-423-6711
Hours: Monday-Friday, 8:00 AM - 4:30 PM ET
Legal Disclaimer
This information was prepared as a public service of the State of Georgia to provide general information, not to advise on any specific legal problem. It is not, and cannot be construed to be, legal advice. Secretary of State staff is not authorized to provide legal counsel or explain the steps necessary organize a limited liability company. Filers are strongly urged to seek competent legal counsel for specific legal and tax advice related to your business formation.
This guide was compiled using official information from the Georgia Secretary of State and Georgia Department of Revenue as of September 2025. Requirements and fees may change, so always verify current information with official government sources before filing.