LLC Annual Report and Tax Filing Requirements in Georgia

You've registered your Georgia limited liability company (LLC) with the Secretary of State (SOS), but the work isn't over. You still need to renew your LLC's registration and pay the appropriate business taxes to keep your business in good standing.

Georgia LLC Annual Registration

Like most other states, Georgia requires every LLC to file a report every year with the SOS. You can file an annual registration form online for the current year, for the next two years, or for the next three years. For example, suppose the year is 2023. You can either renew your LLC registration for one year (2023), for two years (2023 and 2024), or for three years (2023, 2024, and 2025).

If you don't need to make any changes to your business information and you're up to date on your registration fees, you can use Georgia's One Click Registration. This process is quicker and doesn't require you to log in to your eCorp account. You can also renew your LLC's registration by mail.

Annual registrations are due by April 1 each year. As of 2023, the filing fee is $50.

To learn more, visit the renew an LLC section of the Georgia government website or check out the how-to guide on the SOS website.

State Business Taxes in Georgia

When it comes to income taxes, LLCs are considered pass-through tax entities. In other words, the responsibility for paying income taxes passes through the LLC itself and falls on the individual LLC members. By default, LLCs themselves don't pay income taxes, only their members do.

No franchise tax. Some states impose a tax on companies for the privilege of doing business in the state. Georgia doesn't impose such a tax on LLCs. You might be responsible for paying a franchise tax if your LLC is taxed as a corporation.

Electing tax corporate status. Georgia treats LLCs as partnerships for tax purposes unless the LLC chooses to be taxed as a corporation for federal taxes. If the LLC has elected to be treated as a corporation with the IRS, Georgia will also treat the LLC as a corporation. LLCs that are treated as corporations have to pay state corporate income tax to the Department of Revenue (DOR). As of 2023, the income tax rate for corporations is 5.75%. Depending on the net worth of your business, you might also be responsible for paying a net worth tax. (You can find more information about these taxes on the DOR website.)

You can also learn more by reading our article on Georgia's business income tax.

Georgia Employer Taxes

Does your LLC have employees? If so, you'll probably need to pay employer taxes to the federal and state governments. We'll look at the state tax requirements for Georgia employers.

Withholding employee wages. Register your LLC with the DOR using the Georgia Tax Center (GTC). Once registered, you'll need to file withholding taxes on a periodic basis—for example, semi-weekly, monthly, quarterly, or annually. You'll also need to use Form G-1003 each year to reconcile your LLC's tax withholding. The DOR provides a helpful Employer's Withholding Tax Guide that provides instructions and information regarding employee tax withholding.

Unemployment insurance (UI) tax. The Georgia Department of Labor (DOL) administers the state UI tax. Register for your UI tax account online using the Online Employer Tax Registration system. Then, report and pay taxes each quarter. Find answers to frequently asked questions on the DOL's Employers FAQ UI webpage.

Georgia Sales and Use Tax

If your LLC will sell taxable goods and services to customers in Georgia, you'll need to collect and pay sales tax. Register through the GTC to receive your tax number. You'll use the GTC to file and pay your sales and use tax to the DOR. Most taxpayers submit their sales tax returns every month.

In addition to state sales and use tax, you might be responsible for reporting and paying sales and use tax to your city or county. Make sure you check with your local taxing authorities for your reporting responsibilities.

For details, review the sales and use tax FAQ page on the DOR website.

LLC Registration in Other States

If you'll be doing business outside of Georgia, you could need to register your LLC in some or all of the states where you'll conduct business. Whether you're required to register will depend on the specific states involved. Each state has its own rules for what constitutes doing business and whether registration is necessary.

Often activities such as having a physical presence (a business location) in a state, hiring employees in a state, or soliciting business in a state (such as by telephone, print ads, mail, or the internet) will be considered doing business for registration purposes.

To find out registration requirements for other states, see our state guide to qualifying to do business outside your state.

If you need help registering your business, filing annual reports, or paying taxes, consider speaking with a business attorney. You can also find more information about LLCs in the running an LLC section of our website.