If you're starting a business in Georgia, you might've considered creating a limited liability company (LLC). Forming an LLC comes with many benefits. This business legal structure combines the limited liability of a corporation with the flexibility and lack of formalities provided by a partnership or sole proprietorship. An LLC also provides liability protection to its owners.
If you're looking to start an LLC in Georgia, you'll need to follow these essential steps. For more information on how to form an LLC in any state, check out our article on how to start an LLC. You can also use our online LLC formation service to register your LLC.
When creating your LLC, you'll need to decide on a business name. This initial step is an exciting one. But you'll want to make sure the name you choose follows Georgia's laws around LLC names.
LLC name must be distinguishable. Your LLC's name must be distinguishable from the names of other business entities already on file with the Georgia Secretary of State (SOS). In other words, your LLC's name can't match another business's name, domestic or foreign, that's been registered or reserved in Georgia. You can check which business names are available by searching the Corporations Division's business name database on the SOS website. (Ga. Code § 14-11-207 (2025).)
LLC name must include an entity designator. Under Georgia law, an LLC's name must contain "limited liability company," "limited company" or an abbreviated version of one of those two names. For example, you can abbreviate "limited" as "ltd." or "company" as "co." You can also use the acronyms LLC or LC, with or without periods. (Ga. Code § 14-11-207 (2025).)
Name reservation. If you've picked out a name for your LLC but aren't ready to register your business, you can reserve your business name with the SOS. File a name reservation request form with the SOS to reserve your business name for 30 days. You can file the form online through the SOS's online services page or by mail. As of 2025, the fee to file online is $25 and the fee to file by mail is $35. You can renew your name reservation. (Ga. Code § 14-11-208 (2025).)
Using a trade name. You don't have to use your LLC's official legal name when doing business. Your LLC's legal name is the name listed in your articles of organization. Instead, you can use a trade name, also called a "fictitious name," "DBA" (short for "doing business as"), or "assumed name." If you use a trade name, you must register it with the clerk of the superior court in the county where your LLC's principal office is located. (Ga. Code § 10-1-490 (2025).)
Your county clerk will provide the appropriate form to register your trade name. Check with your county clerk for current filing fees. You must also publish a copy of your trade name registration in a local newspaper. The notice must be published at least once a week for two weeks. See the file for a DBA webpage on the Georgia state website for more instructions. (Ga. Code § 10-1-490 (2025).)
Every Georgia LLC must have an agent for service of process (called a "registered agent") in the state. A registered agent is an individual or business entity that agrees to accept official papers on the LLC's behalf—for example, if the company is sued.
An agent can be either:
The registered agent must have a physical street address in Georgia. (Ga. Code § 14-11-209 (2025).)
You can form a Georgia LLC by filing articles of organization with the SOS. The articles must include the LLC's name. (Ga. Code § 14-11-204 (2025).)
You can file your articles online at the SOS's online services page. Alternatively, you can file the articles in person or by mail by completing both the Articles of Organization for LLC (CD 030) form and the Transmittal Form — Limited Liability Companies (CD 231).
Your transmittal form must include:
As of 2025, the filing fee for Georgia articles of organization is $100. Paper filings incur an additional $10 fee.
Georgia, like most states, doesn't require LLCs to have operating agreements. Though not required, drafting one has many benefits. This internal document establishes how your LLC will be run. It sets out the rights and responsibilities of the members and managers, including how the LLC will be managed.
Apart from creating a clear roadmap for how your LLC will operate, an operating agreement can help preserve your limited liability by showing that your LLC is truly a separate business entity from you.
Without an operating agreement, Georgia's LLC laws will govern how your LLC operates.
(Ga. Code § 14-11-101 (2025).)
Other tax and regulatory requirements might apply to your LLC. For example, your LLC might need to obtain an EIN, apply for business licenses and permits, and register for business taxes.
EIN. If your LLC has more than one member, it must obtain a federal employer identification number (EIN), even if it has no employees. If you form a single-member LLC, you must obtain an EIN for your LLC only if you'll have employees or you elect to have your LLC taxed as a corporation instead of a sole proprietorship (disregarded entity). You can obtain an EIN by completing an online EIN application on the IRS website. There's no filing fee.
Business licenses. Georgia doesn't issue a statewide business license. However, depending on your business activities and location, your LLC might need to obtain local and state business licenses or permits. For local licenses, check with the clerk for the city where the LLC's primary place of business is located (or county if it's in an unincorporated area) or your local chamber of commerce. For state license information, check the licensing section of the SOS website. For additional details, see our article on how to get a small business license in Georgia.
Georgia Department of Revenue. If you have employees or will be selling goods and collecting sales tax, you'll need to register with the Georgia Department of Revenue (DOR). You can register your business online through the Georgia Tax Center for most taxes. For more information on Georgia business tax registration, check out Georgia LLC annual tax and filing requirements.
Here are some other questions you might have about your Georgia LLC.
If you're just starting your business or have already been operating as a sole proprietor, you should consider forming an LLC. LLCs limit an owner's personal liability for business debts and lawsuits and offer a lot of flexibility when it comes to ownership, management, and taxation of the business.
To learn more about LLCs and decide if it's the right business structure for you, see our article on LLC basics.
Below are the fees (as of 2025) you might need to pay to form your LLC in Georgia:
Filing on your own is often the cheapest option, but completing all of the forms and filing them yourself can be complicated. Hiring a lawyer is another option, but it will often cost you hundreds, if not thousands, of dollars in the process. If you'd like help completing all the filings, try our online LLC formation service.
To learn more about the costs associated with forming and running an LLC, see our article on how much it costs to form an LLC.
Yes. All LLCs doing business in Georgia must file an annual registration with the SOS. The annual registration is due every year between January 1 and April 1. (Ga. Code § 14-11-1103 (2025).)
You can file your annual registration online. If you have no changes to your registration, you can use the SOS's One Click online service, a streamlined process that doesn't require you to log in to your eCorp account. You can choose to file your registration for the next one, two, or three years. You can also print out and submit your annual registration form by mail.
As of 2025, the annual registration fee for an LLC is $55. Submitting your registration by mail costs an extra $10.
For more details, see our article on LLC annual reports and tax filing requirements in Georgia.
Apart from annual registrations, your LLC will need to file and pay applicable taxes to the local, state, and federal governments. In addition, your LLC might need to obtain and periodically renew any required general or special business licenses or permits. You'll be responsible for keeping track of these maintenance requirements to keep your LLC in good standing and legally compliant.
Starting in 2024, all LLCs were previously required to submit a beneficial ownership information (BOI) report to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of Treasury. However, in March 2025, after some constitutional challenges, FinCEN revised the BOI reporting rule so that the requirement only applies to companies created outside the U.S. So, if you form your LLC within the U.S., then you no longer need to worry about the BOI reporting requirement.
You're not required to have an operating agreement for your LLC in Georgia. Though, it's highly advisable to have one. An operating agreement can help protect your limited liability status, prevent financial and managerial misunderstandings among members, and ensure that you choose the rules that govern your business instead of your state's default rules.
Georgia doesn't issue a statewide general business license. But depending on your LLC's business activities and location, your LLC could need to obtain other local and state business licenses. Many cities require businesses to apply for a license to operate within city limits. Check out the SOS's First Stop Business Guide for information and guidance about professional licenses, tax licenses, and agency licenses.
You can find extensive details about state and local regulatory requirements in our Georgia business license article.
LLCs are considered "pass-through entities" (PTEs) by default, meaning the responsibility for paying taxes on the LLC's income passes through to the members. So, an LLC member will report and pay taxes on their share of the LLC's income on their personal tax return.
However, there are other taxing scenarios that you should be aware of. Some LLCs elect to be taxed as a corporation rather than as a partnership (a type of PTE). Alternatively, Georgia, like many other states, allows LLCs taxed as partnerships to pay income tax at the entity level through the PTE tax. If you elect to have your LLC pay the PTE tax, then your LLC will pay income tax on behalf of the members (owners). You'd then claim a tax credit on your personal return for the tax already paid on your behalf by your LLC. You'll make these elections and report and pay these state taxes to the DOR.
In addition to income tax, your LLC might be responsible for reporting and paying sales tax, withholding employee wages, and paying unemployment insurance (UI) tax. You'll register to pay sales tax and withhold wages to the DOR. You'll need to register to pay the UI tax to the Georgia Department of Labor.
Check out the taxes for businesses page of the DOR website or our article on Georgia tax filing requirements for more details.
Yes. To do business in Georgia, all LLCs organized outside of the state (called "foreign LLCs") must register with the SOS. Your foreign LLC must appoint a registered agent for service of process that's physically located in Georgia.
To register your foreign LLC, file an Application for a Certificate of Authority (Form CD 241). You can register your foreign LLC online or by postal mail.
As of 2025, the filing fee for a certificate of authority is $225. There's an additional $10 fee for paper filings and a $5 service fee for online applications.
Before filing the application, make sure the LLC's name is available in Georgia by checking the Corporations Division's business name database. If the name isn't available, the LLC must use a name that's available in Georgia.
(Ga. Code §§ 14-11-701 and following (2025).)
See our article on qualifying to do business outside your state for more guidance.
Yes. For most formation purposes, a Georgia single-member LLC is considered the same as a multi-member LLC. The steps to form a single-member LLC in Georgia are the same as those listed above.
Single-member LLCs do have additional flexibility when it comes to filing a tax return. To learn more, see our article on how single-member LLCs pay federal income tax.
If you provide a licensed professional service in Georgia, you can form a regular LLC or a professional corporation. Georgia doesn't specifically recognize professional LLCs.
Examples of providers of professional services include architects, attorneys, dentists, certified public accountants, and more. Generally, if you provide a service that requires you to obtain a Georgia state license before practicing, then you provide a professional service.
(Ga. Code §§ 14-7-1 and following (2025).)
If you reach the point where it's time to close your business and cease all operations, then you'll want to properly dissolve your LLC to limit your liability for lawsuits and government fees. See how to dissolve a Georgia LLC for in-depth instructions on the dissolution process.
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