How to start an LLC in Georgia: Your 2025 step-by-step guide

Georgia is one of the best states to start a business, with record-breaking registrations in recent years thanks to new incentives. Thinking about launching your own venture in the Peachtree State? One of your first steps is choosing the right legal structure.

Options include a sole proprietorship, partnership, corporation, or limited liability company (LLC)—each with distinct benefits and legal implications. Selecting the right structure is essential to aligning with your business goals and protecting your assets. An LLC is a popular choice for small business owners. 

Jump to:

• Why choose an LLC in Georgia?
• New business data in Georgia in 2025
• 5 steps for creating an LLC in Georgia
• Step 1: Choose a name for your Georgia LLC
• Step 2: Choose a registered agent in Georgia
• Step 3: Complete the Articles of Organization form and file your Georgia LLC
• Step 4: Get an Employer Identification Number (EIN)
• Step 5: Ongoing compliance and required filings
• Types of LLCs to consider in Georgia
• Costs of setting up an LLC in Georgia
• LLC Taxes in Georgia
• Frequently asked questions

Why choose an LLC in Georgia?

If you're starting a business in Georgia, forming a limited liability company can be a smart move. This structure combines the personal asset protection of a corporation with the tax flexibility of a sole proprietorship or partnership. This means that if your business faces debts or legal issues, your personal assets, like your home and savings, are generally protected.

Georgia LLCs also benefit from pass-through taxation, meaning profits and losses go directly to the owners' personal tax returns, avoiding corporate taxes. Plus, the registration process is simple through the Georgia Secretary of State’s office, making it easy for entrepreneurs to get started.

Whether you're launching a startup in Atlanta or running a family business in Savannah, an LLC offers flexibility, protection, and tax advantages to help your business succeed. This guide will walk you through the steps to form an LLC in Georgia, including fees, required forms, tax considerations, and how to streamline your operations with accounting software.

New business data in Georgia in 2025

Georgia is a leader in business growth and innovation, driven by strategic investments and a pro-business environment. It has been ranked the No. 1 state for business for the 11th year in a row by Area Development magazine, and the governor has set a new goal of making Georgia the Top State for Talent, ensuring continued economic growth and job opportunities across the state.

Georgia’s exports broke records in 2024, surpassing $53.1 billion, a 6.4% increase—outpacing the national average of 2.3%. The state also ranked sixth in the U.S. for total trade value, facilitating $198.7 billion in trade with 222 countries and territories, further cementing Georgia’s role as a global trade hub.

The state's farming sector is modernizing with AI-powered precision agriculture, enhancing efficiency and sustainability. Meanwhile, Georgia leads the nation in electric vehicle (EV) and battery production, securing over $27 billion in investments, with major players like Kia driving growth. The cybersecurity industry is also booming, generating $5 billion annually. 

As for small businesses, they make up 99.7% of all businesses in Georgia, employing 1.7 million residents, nearly half of the state’s workforce, according to the U.S. Small Business Administration. With a projected 2.4% economic growth in 2025, outpacing the national rate, Georgia offers a dynamic and supportive environment—making it one of the great places to launch or expand a business.

5 steps for creating an LLC in Georgia 

Forming an LLC in Georgia is a significant step for your business. You'll need to choose a unique name, file the required paperwork, and obtain an EIN. The following sections break down each step to help you navigate the process smoothly.

Step 1: Choose a name for your Georgia LLC

Establish your business identity by choosing a name for your LLC. The state has specific guidelines to ensure that each business name is unique and compliant with legal standards.

Georgia LLC naming rules

When selecting a name for your LLC, there are state guidelines you must follow:

Uniqueness requirement

• Your LLC name must be distinct and not already in use by another entity registered with the Georgia Secretary of State. To verify name availability, you can perform a search through the Georgia Corporations Division database.

Inclusion of designator

• The name must include one of the following designations:
• Limited Liability Company
• L.L.C.
• LLC 

Prohibited terms

• Certain words are restricted or require special approval to be included in your LLC's name. 
• Some terms may necessitate additional documentation or approval from relevant state authorities, such as:
• Bank/Banker
• Insurance
• Fidelity
• Savings
• Loan
• Names implying affiliation with governmental agencies or that are deemed offensive are generally prohibited

Check for name availability

Once you have chosen a name for your new business, you must ensure that no other company is already using it. You can do this using the same Georgia Corporations Division database search tool mentioned above. 

Keep in mind that certain variations in business names are not considered sufficient to distinguish one entity from another.

• Suffixes like "Inc.," "LLC," or "Co." do not differentiate business names. For example, "Town Pottery, Co." and "Town Pottery, LLC" are considered identical.
• The use of articles such as "the," "a," or "an" does not create a distinct name.
• Conjunctions, such as interchanging "and" with "&" is not sufficient for uniqueness.
• Differences in singular, plural, or possessive forms of a word are not recognized as unique.
• Substituting numbers for words (e.g., "five" vs. "5") does not distinguish business names.

When conducting a name availability search, focus on the core name without these variations to ensure compliance with Georgia's naming requirements

H3: Reserve your LLC name

While not required, you can reserve your desired business name with the Georgia Secretary of State, which holds the name for 30 days. This process ensures that your chosen name remains exclusive to your business during the formation period. The reservation fee is $25, and the process can be completed online or by submitting a Name Reservation Request Form. There is an additional $10 fee for paper filing.

Step 2: Choose a registered agent in Georgia

A critical step in establishing a new LLC in Georgia is choosing a registered agent. This individual or entity is responsible for receiving important legal documents, tax forms, and other official correspondence for the LLC. Your registered agent must be located in the state. 

Who needs a resident agent?

• All Georgia LLCs must appoint a resident agent.
• Foreign LLCs registering in Georgia must also designate a resident agent, even if they have an agent in their home state.

Who can be a registered agent?

• You (if you're a Georgia resident): You can act as your own registered agent if you meet the following requirements:
• Are at least 18 years old
• Have a physical street address in Georgia
• Are available to receive legal documents during standard business hours
• Individual: Another person can serve as your registered agent if they meet the following requirements:
• Are at least 18 years old
• Have a physical street address in Georgia (P.O. boxes are not acceptable)
• Are available during standard business hours to receive legal documents on behalf of your LLC
• Business entity: A company authorized to conduct business in Georgia can act as a registered agent, provided it maintains a physical office within the state and is available during standard business hours.
• Registered agent service: If you prefer not to receive legal documents at your personal or business address, consider hiring a professional registered agent service. These companies provide a physical street address in Georgia for your LLC to receive documents. 

Choosing a registered agent service

There are many registered agent services available in Georgia. If you’re thinking about hiring a professional provider, here are some tips for finding the right one.

Research and compare

Be sure to research different providers and compare factors such as:

• Cost: Fees typically start around $50 per year.
• Reputation: Choose a reputable company with a proven track record.
• Customer support: Ensure they provide excellent customer service and support.
• Knowledge. Select a provider with a strong understanding of Georgia-specific compliance requirements to ensure your business stays in good standing.
• Coverage. For businesses operating in multiple states, choose a provider that offers services across all the states where you plan to operate.

Consider bundled services

If you're using a company formation service or an attorney to set up your LLC, they may offer registered agent services as part of a package.

Step 3: Complete the Articles of Organization form and file your Georgia LLC

After selecting your business name and designating a registered agent, the next step is to file the Articles of Organization to officially form your LLC. 

What is an Articles of Organization?

The Articles of Organization is a legal document filed with the Georgia Secretary of State to formally establish your LLC. This document includes essential details such as your LLC's name, management structure, and the effective date of formation. Filing this document legally registers your LLC with the state.

Filing the Articles of Organization in Georgia

In Georgia, the Articles of Organization (Form CD 030) is filed with the Secretary of State's Corporations Division. The filing fee is $100, with an additional $10 service charge fee for paper filing. 

You have two options for submitting the Articles of Organization:

Option 1: Online filing

Visit the Georgia Corporations Division online services page and create a user account. You can then complete the Articles of Organization form online.

Option 2: Mail-in filing

If you prefer to file by mail, download and complete the Articles of Organization form. Mail the form along with the required payment to:

Corporations Division

2 Martin Luther King Jr. Dr. SE

Suite 313 West Tower

Atlanta, Georgia 30334

How long does it take for an LLC to get approved in Georgia?

Processing times vary based on workload. Online filings take about 7 business days. Expedited options include 2-day processing for $120 or same-day processing (if submitted before noon) for $275. All fees are non-refundable.

Once your LLC is approved, you will receive a Certificate of Organization.

What to include in your LLC's Articles of Organization form

Completing the Articles of Organization form is a fairly simple process since not much information is required. You will be asked to provide:

• The name of your LLC
• The effective date of the LLC
• Your signature

If you are not a Georgia resident: 

If your LLC was formed in another state and you intend to conduct business in Georgia, you must register as a foreign LLC with the Georgia Secretary of State. The required steps include:

1. Complete the Application for Certificate of Authority for Foreign Limited Liability Company. You can use a paper form or file online via the Secretary of State website. 
2. Obtain a Certificate of Existence from your LLC's home state, authenticated within 90 days prior to submission.
3. Appoint a registered agent in Georgia.
4. Submit your application with the required filing fee of $225, with an additional $10 service fee for paper filing.

Step 4: Get an Employer Identification Number (EIN)

You’ll likely need an Employer Identification Number (EIN) from the Internal Revenue Service to form an LLC in Georgia. An EIN is a nine-digit number that identifies a business for tax purposes, similar to a Social Security Number for your company.

According to the IRS, you need an EIN if any of the following apply:

1. You have employees.
2. Your business operates as a corporation or partnership.
3. You file employment, excise, or alcohol, tobacco, and firearms tax returns.
4. You withhold taxes on income, other than wages, paid to a non-resident alien.
5. You have a Keogh plan (a tax-deferred pension plan).
6. You are involved with certain types of organizations, including trusts, estates, real estate mortgage investment conduits, non-profit organizations, farmers' cooperatives, or plan administrators.

Single-member LLC considerations

If you are a single-member LLC, you may not be required to obtain an EIN. However, getting one is still a smart idea, as your business needs might change over time, and obtaining an EIN is free.

An EIN becomes mandatory if your LLC elects to be taxed as a corporation, hires employees, or files excise or employment tax returns.

Having an EIN also simplifies opening a business bank account and protects your personal Social Security Number, reducing the risk of identity theft.

Requesting an EIN

You can request an EIN by mail or phone, but the fastest method is completing the process online on the IRS website. After obtaining an EIN, use accounting software to track business expenses and ensure your company’s finances remain separate from your personal finances. 

Step 5: Ongoing compliance and required filings for Georgia LLCs

Maintaining your LLC's good standing in Georgia requires adherence to several ongoing compliance obligations:

• Annual registration
• Filing requirement: All Georgia LLCs must file an annual registration with the Secretary of State to maintain active status.
• Due date: Between January 1 and April 1 each year.
• Filing method: Registrations can be filed online through the Georgia Secretary of State's website or by mail.
• Fees: The standard filing fee is $50. An additional $10 service charge applies for paper filings.
• More information: See the Step by Step User Guide on how to file your annual registration. 
• Beneficial Ownership Information Report
• Filing requirement: Under the Corporate Transparency Act, most LLCs are required to submit a Beneficial Ownership Information (BOI) Report to the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN).
• Purpose: This report identifies individuals who own or control the LLC, aiding in the prevention of financial crimes.
• Who needs to file: All LLCs formed on or after January 1, 2025, must file within 30 days of formation. LLCs formed before this date have until December 31, 2025, to comply.
• How to file: Reports are submitted online through the FinCEN reporting portal.
• Fees: There is no filing fee.
• Business licenses and permits
• Requirement: Depending on your LLC’s location and industry, certain licenses or permits may be necessary.
• Examples: Professional services, alcohol vendors, food establishments, and other regulated industries may have specific licensing requirements.
• Verification: Consult the Licensing Division of the Georgia Secretary of State and your local city or county offices for guidance.
• State tax registration
• Requirement: If your LLC will collect state taxes, such as sales tax, you must register with the Georgia Department of Revenue.
• Tax determination: Use the Department's resources to identify applicable taxes for your business.
• Registration methods: Register online through the Georgia Tax Center.
• Purchase insurance
• Requirement: Depending on your business activities, you may be required to obtain specific types of insurance, such as:
• Workers’ compensation insurance (mandatory for businesses with three or more employees)
• Commercial auto insurance
• Liability insurance
• Information: Read The Business Guide to Insurance available through the Office of Commissioner of Insurance Safety Fire website, or consult with an insurance or legal expert to determine proper coverage. 
• Employer withholding tax registration in Georgia

If your business plans to hire employees in Georgia, it's essential to register for employer withholding taxes to comply with state regulations.

• Requirement: All employers in Georgia are required to withhold state income tax from employee wages. This includes tax withheld from wages, non-resident distributions, lottery winnings, pension/annuity payments, and other sources of income. 
• Registration: You must register for a Georgia Withholding Tax Number with the Georgia Department of Revenue. This can be done online through the Georgia Tax Center (GTC). 
• Filing frequency: After registration, you'll be assigned a filing frequency (e.g., monthly, quarterly) based on your anticipated payroll.

For comprehensive information on employer withholding tax obligations, refer to the Georgia Department of Revenue's Employer's Tax Guide.

Types of LLCs to consider in Georgia 

When setting up your LLC, it's important to understand the different LLC types to determine which best suits your business needs.

Single-member LLC

A single-member LLC is owned by one individual or entity, providing liability protection while allowing for simplified management and taxation. In Georgia, a single-member LLC can be treated as a disregarded entity for federal income tax purposes, meaning the business activities are reported on the owner's personal tax return.

Multi-member LLC

A multi-member LLC consists of two or more members who share ownership. This structure offers flexibility in management and profit distribution among members. Multi-member LLCs are typically treated as partnerships for tax purposes, unless they elect to be taxed as a corporation.

Manager-managed LLC

In a manager-managed LLC, members appoint one or more managers to handle the daily operations, allowing non-managing members to act as passive investors.

Member-managed LLC

A member-managed LLC involves all members actively participating in the management and decision-making processes of the company. This is the default management structure for LLCs in Georgia unless otherwise specified in the Articles of Organization.

Costs of setting up an LLC in Georgia

Establishing an LLC in Georgia involves several fees. To get an LLC up and running in the Peachtree State, you’ll have to pay:

• A one-time fee of $100 is required to file your Articles of Organization with the Georgia Secretary of State.
• If you choose to hire a registered agent, fees typically start at $50 per year.
• Georgia mandates that LLCs file an annual registration with a $50 fee.

Other expenses may include late fees for overdue filings and costs for necessary business licenses or permits, especially if your LLC operates in a regulated industry.

Open a Georgia LLC business account

Establishing a dedicated business bank account for your Georgia LLC is important to maintain liability protection and ensure clear separation between personal and business finances. This separation not only safeguards your personal assets but also streamlines tax filing, enhances bookkeeping efficiency, and bolsters credibility with customers and vendors.

What you'll need 

When opening a business bank account, you’ll typically need:

• Your EIN 
• Articles of Organization
• (Possibly) an operating agreement 
• Personal identification

Out-of-state residents should consider choosing a bank with a presence in the state.

After opening your bank account, use QuickBooks accounting software to track and manage your finances.

LLC taxes in Georgia

Running an LLC in Georgia requires understanding various tax classifications and obligations at both the federal and state levels.

Federal tax classification

Georgia LLCs can choose their federal tax classification, which impacts how they are taxed at the state level:

• Single-member LLCs: By default, these are treated as disregarded entities, meaning income and expenses are reported on the owner's personal federal tax return.
• Multi-member LLCs: These default to partnership taxation, requiring the filing of Form 1065 with the IRS.
• Election as a corporation: LLCs can opt to be taxed as a C corporation or S corporation by filing the appropriate forms with the IRS.

State income tax

Georgia imposes state income tax on personal income, affecting LLC members differently based on their federal tax classification:

Pass-through entities

For LLCs taxed as sole proprietorships, partnerships, or S corporations, profits pass through to members' personal tax returns. Georgia has a flat income tax rate of 5.29% in 2025.

C corporations

LLCs electing to be taxed as C corporations are subject to Georgia’s corporate income tax rate of 5.39% in 2025.

Sales and use tax

Georgia businesses are subject to sales and use tax:

• Requirement: LLCs selling tangible personal property or taxable services must register to collect and remit sales tax.
• Registration: Businesses must register with the Georgia Department of Revenue to obtain a sales tax permit. The current state sales tax rate is 4%, with additional local taxes varying by jurisdiction.

Employment taxes

LLCs with employees have specific tax responsibilities:

• Withholding tax: Employers must withhold Georgia state income tax from employee wages and remit them to the Georgia Department of Revenue.
• Unemployment insurance tax: Employers are required to pay unemployment insurance tax to the Georgia Department of Labor. The tax rate ranges from 0.04% to 8.1% in 2025, depending on the employer's experience rating.

Georgia-related resources

• Georgia Secretary of State (SOS): Oversees business registrations, including LLC formation, annual filings, and corporate records.
• Georgia Department of Revenue: Manages state tax collection, business tax registrations, sales tax permits, and employer tax responsibilities.
• Georgia Department of Economic Development: Provides business incentives, resources, and support for startups, small businesses, and economic expansion.
• Georgia Small Business Development Center (SBDC): Offers free business consulting, training programs, and financial guidance for entrepreneurs and small businesses. 
• Georgia Department of Labor: Assists businesses with hiring, workforce development, and employer tax requirements, including unemployment insurance.

Federal-related resources 

• Small Business Administration (SBA): The SBA supports small businesses through various loan programs, including the 7(a) loan, provides resources for government contracting, and offers counseling and training programs to help entrepreneurs start and grow their businesses.
• Internal Revenue Service (IRS): The IRS provides essential information for LLCs, including tax classifications, employer identification numbers (EINs), and filing requirements. Its Small Business and Self-Employed Tax Center offers guidance on tax obligations specific to LLCs.
• U.S. Patent and Trademark Office (USPTO): For businesses looking to protect their intellectual property, the USPTO provides resources on how to apply for patents and register trademarks, which can be essential for safeguarding your unique products or services.
• U.S. Department of Labor (DOL): The DOL's website offers information on federal labor laws, workplace safety regulations, and employee benefits that LLC owners need to consider when hiring staff.

Disclaimer: 

This content is for information purposes only and information provided should not be considered legal, accounting or tax advice or a substitute for obtaining such advice specific to your business. Additional information and exceptions may apply. Applicable laws may vary by state or locality. No assurance is given that the information is comprehensive in its coverage or that it is suitable in dealing with a customer’s particular situation. Intuit Inc. does not have any responsibility for updating or revising any information presented herein. Accordingly, the information provided should not be relied upon as a substitute for independent research. Intuit Inc. cannot warrant that the material contained herein will continue to be accurate, nor that it is completely free of errors when published. Readers should verify statements before relying on them.