You register a business in Georgia by filing formation documents with the Georgia Secretary of State (SOS), then registering tax accounts with the Georgia Department of Revenue (DOR). An LLC files Articles of Organization. A corporation files Articles of Incorporation. Both filings go through the SOS Corporations Division, and tax registration happens on the DOR register-a-new-business page.
Two agencies handle two separate jobs, and the order matters: form the entity first, then register for taxes. The quick facts below cover the numbers you need before you start.
| Item | Detail | Source |
|---|---|---|
| LLC filing fee (Articles of Organization) | $100 base ($110 total with the $10 service charge) | Georgia Secretary of State |
| Online processing time | About 5–7 business days | Georgia Secretary of State |
| Annual registration | Due January 1 – April 1; $50 base ($60 total) | Georgia Secretary of State |
| Name reservation (optional) | $25 base ($35 total); holds name 30 days | Georgia Secretary of State |
| Tax accounts | Register at the Georgia Tax Center; number arrives in about 15 minutes | Georgia Department of Revenue |
| Agencies involved | Secretary of State (formation) + Department of Revenue (taxes) | sos.ga.gov / dor.georgia.gov |
Which Georgia Agency Handles Business Registration?
Two agencies split the work. The Georgia Secretary of State Corporations Division handles entity formation, name reservation, and annual registration. The Georgia Department of Revenue runs the Georgia Tax Center (GTC), which handles sales and use tax, withholding, and other tax accounts. You form the entity with the SOS, then register tax accounts with the DOR.
| Agency | What it handles | Portal |
|---|---|---|
| Georgia Secretary of State, Corporations Division | Entity formation, name reservation, annual registration | ecorp.sos.ga.gov |
| Georgia Department of Revenue (Georgia Tax Center) | Sales/use tax, withholding, tax accounts | gtc.dor.ga.gov |
Sole proprietors and general partnerships skip the SOS formation filing entirely. They still register tax accounts with the DOR and may need a county trade name filing, covered in the DBA section below.
What Types of Business Entities Can You Register in Georgia?
Georgia recognizes the LLC, the corporation (C-Corp, or S-Corp via a federal tax election), the sole proprietorship, the general partnership, the limited partnership (LP), and the limited liability partnership (LLP). The LLC and corporation require a Secretary of State filing. Sole proprietorships and general partnerships do not. Your choice sets your liability, your taxation, and your paperwork.
| Entity | Liability | Taxation | SOS filing required? | Formation document |
|---|---|---|---|---|
| LLC | Limited (members) | Pass-through by default | Yes | Articles of Organization |
| C-Corporation | Limited | Entity-level tax plus dividend tax | Yes | Articles of Incorporation |
| S-Corporation (tax election) | Limited | Pass-through; up to 100 shareholders | Yes (corp filing) | Articles of Incorporation + IRS Form 2553 |
| Sole proprietorship | Unlimited (personal) | Pass-through | No | County trade name (if using a DBA) |
| General partnership | Unlimited (all partners) | Pass-through | No | Partnership agreement (optional) |
| Limited partnership (LP) | General partner unlimited; limited partners limited | Pass-through | Yes | Certificate of Limited Partnership |
| LLP | Partners shielded from other partners’ acts | Pass-through | Yes | Statement of qualification |
Entity and taxation rules come from the Georgia Secretary of State and the IRS. An S-Corp is a federal tax election, not a separate Georgia entity type. You form an LLC or corporation first, then elect S-Corp status with IRS Form 2553.
What Are the Steps to Register a Business in Georgia?
Nine steps take you from structure choice to your first annual registration. Most finish online in a single sitting, and the official sequence puts formation before taxes.
- Choose your business structure (LLC, corporation, partnership, or sole proprietorship).
- Check and choose a distinguishable business name.
- Appoint a registered agent with a physical Georgia address.
- File Articles of Organization (LLC) or Articles of Incorporation (corporation) with the Secretary of State.
- Create an operating agreement (LLC) or bylaws (corporation).
- Get an Employer Identification Number (EIN) from the IRS.
- Register tax accounts at the Georgia Tax Center.
- Obtain any local occupational tax certificate and industry licenses.
- File your annual registration with the Secretary of State each year.
The sections below answer each meaty step on its own.
How Do You Register a Business Name in Georgia?
Search the Georgia Secretary of State business entity search for a distinguishable name, then either file your formation documents under it or reserve it. A name reservation costs $25 base ($35 total online) and holds the name for 30 days, per the Georgia Secretary of State fee schedule. Reservations are non-renewable.
Your name must be distinguishable on SOS records from every existing entity and active reservation. Under O.C.G.A. § 14-11-207, an LLC name must contain “limited liability company,” “limited company,” or an abbreviation such as “LLC,” “L.L.C.,” “LC,” or “L.C.” Small differences do not count as distinguishable. The same SOS entity search verifies existing businesses, so you can confirm a competitor’s status with the same tool. You can also pre-screen names with the Commenda company name checker.
How do sole proprietors register a trade name (DBA) in Georgia?
Sole proprietors and general partnerships using a name other than the owner’s legal name file a trade name registration, also called a “doing business as” (DBA), with the Clerk of Superior Court in the county where the business operates. This is a county filing, not a Secretary of State filing. Fees are set per county. Under O.C.G.A. § 10-1-490, Georgia also requires you to publish the trade name notice in the county’s official legal organ (the designated county newspaper).
Do I Need a Registered Agent in Georgia?
Yes. Every Georgia LLC, corporation, LP, and LLP must maintain a registered agent with a physical Georgia street address to receive service of process. P.O. boxes are not allowed. The agent accepts lawsuits and official state correspondence during business hours.
You have two options. Serve as your own agent if you have a Georgia street address and are available during business hours. Or hire a professional registered agent service. Out-of-state founders often use a service because it provides an in-state address and keeps personal addresses off the public record.
How Do You File Articles of Organization in Georgia?
File Articles of Organization online through the Secretary of State eCorp portal. The fee is $100 base, or $110 total with the $10 service charge, identical for online and mail filings per the SOS fee schedule effective September 6, 2025.pdf). Online filing is fastest. The filing legally creates your LLC.
Your Articles of Organization must include:
- Entity name (with the required LLC designator)
- Registered agent name and Georgia street address
- Principal office address
- Organizer name and signature
- Management structure (optional)
What do corporations file instead?
Corporations file Articles of Incorporation, also at a $100 base fee, rather than Articles of Organization. Georgia corporations must also publish a notice of intent to incorporate in the county’s legal organ, a requirement set by O.C.G.A. § 14-2-201.1. The publication fee is set by the county legal organ and commonly runs about $40. LLCs do not have this publication requirement.
Does Georgia Require an LLC Operating Agreement?
No. Georgia does not require an operating agreement and you do not file one with the state. Every LLC should still have one, especially multi-member LLCs. Banks ask for it, it records ownership splits and voting rules, and it reinforces the liability separation that protects your personal assets. Corporations adopt bylaws for the same governance purpose.
Keep the signed document with your business records. You will reach for it when you open a bank account, add a member, or resolve an ownership dispute.
How Do You Get an EIN and NAICS Code?
Apply for an Employer Identification Number (EIN) free on the IRS website, and the IRS issues it the same day when you apply online. During registration you select a North American Industry Classification System (NAICS) code that identifies your industry. You will reuse both when you register for Georgia taxes.
Single-member LLCs without employees can technically use the owner’s Social Security number, but an EIN is recommended for banking and privacy. Never pay a third-party site for an EIN. The IRS charges nothing.
How Do You Register for Georgia State Taxes?
Register tax accounts through the Georgia Tax Center at gtc.dor.ga.gov, and the Georgia Department of Revenue states businesses typically receive their state tax account number by email within about 15 minutes of submitting online. Register for sales and use tax if you sell taxable goods or services in Georgia. Partnerships, corporations, and LLCs register as a new business; sole proprietors register as an individual.
Sales tax applies to taxable goods and some services sold in Georgia. Use tax applies to goods you buy out of state for use in Georgia when no sales tax was collected. Georgia’s statewide sales tax rate is 4%, per the Georgia Department of Revenue, with local rates added on top. Remote sellers should watch economic nexus. The Commenda US nexus guide tracks state-by-state thresholds, and the Commenda sales tax calculator looks up combined rates.
What if you have employees?
Employers register for withholding tax through the Georgia Tax Center and for unemployment insurance with the Georgia Department of Labor (DOL). Set up withholding before your first payroll run so you can remit state tax on wages on time.
Do You Need a Business License in Georgia?
Georgia has no statewide general business license. Nearly every city and county, though, requires an occupational tax certificate, which locals call a “business license,” to operate within their limits. Regulated industries such as food service, construction, and healthcare also need state professional licenses from the relevant licensing board.
Check with your city or county government for the occupational tax certificate, since fees and rules vary by locality. For a deeper walkthrough, see the Commenda Georgia business license guide.
How Much Does It Cost to Register a Business in Georgia?
Filing LLC Articles of Organization costs $100 base ($110 with the service charge). Total first-year cost usually lands between $100 and a few hundred dollars, depending on name reservation, local licenses, and your annual registration. The table below breaks it down.
| Item | Cost | Source |
|---|---|---|
| LLC Articles of Organization (online or mail) | $100 base ($110 total) | Georgia Secretary of State |
| Corporation Articles of Incorporation | $100 base ($110 total) | Georgia Secretary of State |
| Corporation publication notice | About $40 | County legal organ (O.C.G.A. § 14-2-201.1) |
| Name reservation (optional) | $25 base ($35 total) | Georgia Secretary of State |
| Annual registration | $50 base ($60 total) | Georgia Secretary of State |
| Late annual registration penalty | $25 | Georgia Secretary of State |
| EIN | Free | IRS |
| County occupational tax certificate | Varies by locality | City/county government |
How Long Does Georgia LLC Processing Take?
Online filings process in about 5–7 business days at standard speed, per the Georgia Secretary of State processing guide. Mail and hand-delivered filings take about 15 business days. Georgia offers paid expedited tiers when you need it faster.
| Filing method / tier | Time | Extra fee | Source |
|---|---|---|---|
| Online (standard) | About 5–7 business days | None | Georgia Secretary of State |
| Mail / hand-delivery (standard) | About 15 business days | None | Georgia Secretary of State |
| 2-business-day expedite | 2 business days | +$120 | Georgia Secretary of State |
| Same-day expedite (received by noon) | Same day | +$275 | Georgia Secretary of State |
| 1-hour expedite | 1 hour | +$1,200 | Georgia Secretary of State |
When Is Georgia’s Annual Registration Due?
Georgia LLCs and corporations file an annual registration with the Secretary of State between January 1 and April 1 each year. The fee is $50 base ($60 total with the service charge) for LLCs, and a $25 late penalty applies after April 1, per the Georgia Secretary of State deadline notice. File it through eCorp. Miss it and you risk administrative dissolution.
Georgia calls this the annual registration, not the annual report. Your first one is due the year after formation. You can pay for one, two, or three years at once. Alongside it, keep tax filings current and renew any local licenses on their own schedules. The Commenda compliance calendar tracks these deadlines by entity so nothing lapses.
How Commenda Helps You Register a Business in Georgia
Commenda’s incorporation service handles your Georgia entity formation filings, registered agent, and EIN, so the Secretary of State and Department of Revenue steps get done right the first time. After formation, Commenda entity management keeps you compliant, tracking the January-to-April annual registration and every recurring filing so nothing slips.
That is certainty of process: the same standardized workflow whether you form one Georgia LLC or entities across a dozen states. You see what is filed, by whom, and when. Book a demo and get your Georgia entity formed and compliant without touching a state portal.








