How to Start an LLC in Georgia (2026)
Georgia is one of the more affordable Southeast states to form an LLC — $110 to file, no franchise tax, and a flat 4.99% state income tax. This guide walks all 8 steps, with a cost calculator and the details other guides get wrong.
It costs $110 to file Georgia's Articles of Organization online (a $100 base fee plus a $10 service charge), with approval typically in 7–10 business days. There's no franchise tax — instead, every LLC files an Annual Registration for $60 during a window of January 1 – April 1 each year. Georgia's personal income tax is a flat 4.99% for 2026, among the more competitive rates in the Southeast.
- Filing fee
- $110 online
- Processing
- 7–10 business days
- Annual Registration
- $60/yr
- Report window
- Jan 1 – Apr 1
- Franchise tax
- None
- State income tax
- Flat 4.99%
- Formation doc
- Articles of Org.
Why Form an LLC in Georgia?
Georgia has built a genuine reputation as a business-friendly state, and the LLC numbers back it up:
- Affordable formation — $110 to file online, on the lower end for a state this size.
- No franchise tax — the only recurring state fee is the $60 Annual Registration.
- Flat, falling income tax — 4.99% in 2026, on a legislated path down to 3.99%.
- No local income taxes — no Georgia city or county adds its own income tax on top of the state rate.
- A fixed, easy-to-remember filing window — the Annual Registration is always due January 1 – April 1, not tied to your specific formation date.
Georgia LLC Cost Calculator
Toggle the options to see your total first-year cost:
Estimates only. Registered agent pricing varies by provider. Your first Annual Registration isn't due until the January–April window after your first full year, so most LLCs' actual first-year cash outlay is just the $110 filing fee. Not legal or tax advice.
The 8 Steps to Start Your Georgia LLC
Here's the full path from name to taxes. Each step has its own detailed guide with a tool to make it easier — the filing that legally creates your company is Step 3: Articles of Organization:
Georgia's Flat State Income Tax
Georgia uses a flat income tax — 4.99% on all taxable income in 2026, applied equally regardless of how much you earn. As a default pass-through LLC, your share of profits flows to your personal return, taxed federally and at Georgia's flat rate; there's no separate entity-level income tax beyond the flat $60 Annual Registration. Multi-member LLCs can also elect Georgia's Pass-Through Entity Tax as a SALT-cap workaround. We break the full picture down, with an estimator, in Step 8: Georgia LLC Taxes.
Georgia's Annual Registration window is fixed, not anniversary-basedLike a handful of other states, Georgia's LLC Annual Registration is always due during the same window every year — January 1 through April 1 — regardless of when your LLC was formed. Form your LLC in November and your first registration still isn't due until the following January–April window. See Step 6 for the full timing breakdown.
- ✓Forms your Georgia LLC for $39 + the $110 state fee
- ✓Tracks your Annual Registration deadline for you
- ✓Free Georgia registered agent the first year
- ✓No upsells · No data selling · Privacy by Default
Disclosure: LLC School may earn a commission via this link, at no cost to you. See our advertising disclosure.
Georgia LLC — FAQ

Ahmad Adil is the founder and CEO of LLC School. The figures here — the $110 Articles of Organization fee, the $60 Annual Registration, and Georgia's flat 4.99% state income tax — reflect current Georgia Secretary of State and Department of Revenue guidance. This is educational content, not legal or tax advice.
About Ahmad Adil → Compare States →
