Complete Guide to Forming an LLC in Georgia
Official Requirements 2025
Bottom Line Up Front
Georgia LLC Formation requires three core steps: File Articles of Organization with the Georgia Secretary of State ($100-$110 fee), obtain an Employer Identification Number (EIN) from the Internal Revenue Service (free), and register for state taxes with the Georgia Department of Revenue. Processing time: 7-15 business days for standard filing.
Step 1: Choose and Verify Your LLC Name
Georgia LLC Name Requirements
The Georgia Secretary of State requires LLC names to:
- Include "LLC" or "Limited Liability Company" in the business name
- Be distinguishable from existing Georgia entities in the Corporations Division database
- Contain only letters (A-Z), numbers (0-9), hyphens (-), and ampersands (&)
Name Verification Process
Name Reservation Details:
- Cost: $25 plus $5 online service charge ($30 total online)
- Duration: 30 days from approval
- Method: Online at Georgia Secretary of State website or by mail
- Authority: Georgia Secretary of State Corporations Division
Step 2: Appoint a Georgia Registered Agent
Registered Agent Requirements
Georgia law requires every LLC to maintain a registered agent who:
- Must have a Georgia street address (P.O. boxes not accepted)
- Must be available during normal business hours to receive legal documents
- Can be an individual resident of Georgia or a business authorized to act as registered agent
Registered Agent Options
- Yourself (if you have a Georgia address)
- Another individual (Georgia resident)
- Professional registered agent service (recommended for privacy)
Step 3: File Articles of Organization with Georgia Secretary of State
Required Information for Articles of Organization
The Georgia Secretary of State requires these details:
- LLC name (as verified in Step 1)
- Registered agent name and Georgia street address
- Principal office address of the LLC
- Management structure (member-managed or manager-managed)
Filing Methods and Fees
Online Filing (Recommended)
- Process: Georgia Secretary of State online services portal
- Fee: $100
- Processing Time: 7 business days
- Expedited Options:
- 2 business days: $100 additional fee
- Same day: $250 additional fee (if submitted before noon)
Mail Filing
- Fee: $110 ($100 filing + $10 service charge)
- Processing Time: 15 business days
- Required Forms: Articles of Organization (Form CD 030) + Transmittal Form (Form 231)
- Mail Address:
Office of Secretary of State
Corporations Division
2 Martin Luther King Jr. Dr. SE
Suite 313 West Tower
Atlanta, Georgia 30334
In-Person Filing
- Fee: $110
- Processing Time: Varies
- Location: Same address as mail filing
Expedited Processing Available
- 2 business days: $120 additional
- Same business day: $275 additional (before noon submission)
- One hour processing: $1,200 additional (in-person only)
Step 4: Obtain Federal Employer Identification Number (EIN)
EIN Requirement
The Internal Revenue Service requires all LLCs to obtain an EIN for:
- Tax filing purposes
- Opening business bank accounts
- Hiring employees
- Business credit applications
EIN Application Process
Authority: Internal Revenue Service (IRS)
Cost: Free (beware of fee-charging websites)
Method: Online at IRS.gov
Online Application Steps
- Visit IRS EIN Assistant at IRS.gov
- Complete application with LLC information
- Provide responsible party SSN or ITIN
- Receive EIN immediately upon approval
Required Information
- LLC name (exactly as filed with Georgia Secretary of State)
- Georgia business address
- Responsible party information (SSN or ITIN required)
- Business start date
- Reason for applying (starting new business)
Important EIN Rules
- Apply only after LLC approval from Georgia Secretary of State
- One EIN per business entity
- Cannot be canceled (can be deactivated if no longer needed)
- Free application directly through IRS
Step 5: Register for Georgia State Taxes
Georgia Department of Revenue Registration
Required for: LLCs conducting business in Georgia
Authority: Georgia Department of Revenue
Method: Online through Georgia Tax Center
Registration Requirements
- Federal EIN (from Step 4)
- Georgia business address
- NAICS code for business classification
- Business owner/member information
- Anticipated start date for Georgia business activities
Registration Process
- Access Georgia Tax Center online
- Select "Register a New Georgia Business"
- Complete business information
- Create username and password
- Receive state tax ID via email within hours
Common Georgia Tax Registrations
- Sales and Use Tax: Required if selling taxable goods/services
- Withholding Tax: Required if hiring employees
- Income Tax: Automatically included for LLC registration
Step 6: Create an Operating Agreement (Highly Recommended)
Operating Agreement Purpose
Georgia law does not require an Operating Agreement, but it serves crucial functions:
- Defines member roles and responsibilities
- Establishes profit and loss distribution
- Sets decision-making procedures
- Protects limited liability status
- Prevents default state law application
Key Operating Agreement Elements
- Ownership percentages of LLC members
- Management structure (member-managed vs. manager-managed)
- Voting procedures for major decisions
- Buy-sell provisions for member departure
- Dissolution procedures
Step 7: Obtain Required Business Licenses and Permits
Georgia Business License Requirements
Georgia does not require a general state business license for LLCs. However, specific licenses may be required:
Professional Licenses
- Authority: Georgia Secretary of State Licensing Division
- Required for: Regulated professions (medicine, law, cosmetology, real estate, etc.)
- Process: Application through relevant licensing board
Local Business Licenses
- Authority: County and municipal governments
- Requirement: Most businesses need local operating license
- Contact: Local chamber of commerce or municipal government
Industry-Specific Permits
- Alcohol licenses: Federal, state, and local requirements
- Food service permits: Health department approval
- Construction permits: Building and zoning compliance
- Professional services: State licensing board approval
Step 8: Open Business Bank Account
Bank Account Requirements
Required Documents:
- Articles of Organization (Georgia Secretary of State certificate)
- Federal EIN from Internal Revenue Service
- Operating Agreement (if created)
- Personal identification of LLC members/managers
Banking Benefits for LLCs
- Separates personal and business finances
- Maintains limited liability protection
- Simplifies tax preparation
- Establishes business credit history
Step 9: Maintain Annual Compliance
Georgia Annual Registration
Requirement: All Georgia LLCs must file annual registration
Due Date: Between January 1 and April 1 each year
Fee: $50 plus $10 service charge ($60 total)
Authority: Georgia Secretary of State
Filing Method: Online through Georgia Secretary of State portal
Consequence: Administrative dissolution for non-compliance
Annual Registration Information Required
- Current business address
- Registered agent confirmation
- Member or manager information
- Good standing confirmation
Late Filing Penalties
- Late fee: $25 additional charge
- Administrative dissolution: Possible for non-filing
- Reinstatement fee: $250 plus service charges
Timeline and Cost Summary
Total Formation Timeline
- Standard process: 7-15 business days
- Expedited filing: 2 business days to same day
- EIN receipt: Immediate online
- State tax registration: Same day to few hours
Total Formation Costs
| Item | Cost | Authority |
|---|---|---|
| Articles of Organization (online) | $100 | Georgia Secretary of State |
| Articles of Organization (mail) | $110 | Georgia Secretary of State |
| Federal EIN | Free | Internal Revenue Service |
| Georgia Tax Registration | Free | Georgia Department of Revenue |
| Total Minimum Cost | $100-$110 | Multiple agencies |
Optional Costs
- Name reservation: $30 (optional)
- Expedited filing: $120-$1,200 (optional)
- Professional registered agent: $50-$300/year (optional)
- Operating Agreement preparation: Varies (highly recommended)
Important Legal Considerations
Professional Legal Advice
The Georgia Secretary of State strongly recommends professional legal, tax, and business advice to ensure:
- Proper business structure selection
- Compliance with all legal requirements
- Protection of limited liability status
- Tax optimization strategies
Domestic vs. Foreign LLC
- Domestic LLC: Formed in Georgia for the first time
- Foreign LLC: Already exists in another state/country, expanding to Georgia
- Foreign LLC requirements: Certificate of Authority and additional documentation
Official Resources and Contact Information
Primary Authorities
| Agency | Function | Contact |
|---|---|---|
| Georgia Secretary of State | LLC formation, annual compliance | sos.ga.gov |
| Corporations Division | Articles of Organization filing | (404) 656-2817 |
| Internal Revenue Service | Federal EIN application | IRS.gov, (800) 829-4933 |
| Georgia Department of Revenue | State tax registration | dor.georgia.gov, (877) 423-6711 |
Online Resources
- Georgia Secretary of State LLC Guide: sos.ga.gov/corporations-division
- IRS EIN Application: IRS.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
- Georgia Tax Center: gtc.dor.ga.gov
- Georgia Business Licensing: sos.ga.gov/licensing-division
- First Stop Business Information Center: sos.ga.gov/page/first-stop-business-information-center
Frequently Asked Questions
Do I need to live in Georgia to form a Georgia LLC?
No. Georgia allows non-residents to form and own LLCs, but you must maintain a Georgia registered agent.
Can I be my own registered agent?
Yes, if you have a Georgia street address and can be available during business hours to receive legal documents.
How long does the process take?
Standard filing: 7-15 business days. Expedited options available for additional fees.
What happens if I don't file the annual registration?
The Georgia Secretary of State will administratively dissolve your LLC. Reinstatement requires $250 fee plus service charges.
Do I need business insurance?
Workers' compensation insurance is required for LLCs with three or more employees. Other insurance may be required depending on industry.