Start a Business in Georgia
Georgia is home to over 1.2 million small businesses and offers competitive filing fees, a flat corporate tax rate, and a growing tech ecosystem centered around Atlanta. The state's low cost of formation and straightforward compliance requirements make it attractive for first-time founders.
Filing Fees
| Entity Type | Filing Fee |
|---|---|
| LLC | $100 |
| Corporation | $100 |
| Nonprofit | $100 |
| DBA / Trade Name | $0 |
| Annual Report | $50 |
No franchise tax; annual registration fee of $50
Processing Times
- Standard: 7-10 business days
- Expedited: 1-2 business days ($100 fee)
- Online: 3-5 business days via Georgia Corporations Division
Key Facts
- Flat corporate tax rate of 5.75%
- LLC filing fee is only $100 — one of the lower costs nationally
- Annual registration due between January 1 and April 1
- No publication requirement
- Operating agreement not legally required but strongly recommended
Compliance Deadlines
| Item | Due | Penalty |
|---|---|---|
| Annual Registration | April 1 annually | Administrative dissolution |
| State Tax Return | April 15 (follows federal) | Penalties and interest |
| Registered Agent | Maintain continuously | Administrative dissolution |