Register a Business in Georgia: Filings, Permits, and Taxes

Business registration in Georgia runs on four separate tracks: entity formation with the Secretary of State, tax registration with the Department of Revenue, employer accounts with the Department of Labor, and a local license from the city or county where the business operates. Finishing one track does not finish any other. This reference explains what each track requires, what it costs, and which deadlines follow a Georgia business through its first year and every year after.

What “registering a business” means in Georgia

Two different things get called registration, and conflating them is the most common source of confusion for new Georgia owners.

The first is entity formation. An LLC, corporation, or limited partnership comes into legal existence only when the Secretary of State accepts its formation document. Until then the entity does not exist and its owners have no liability shield. A sole proprietorship and a general partnership are the exceptions: they exist as soon as someone starts doing business, with no state filing at all.

The second is tax and license registration. Every business that sells taxable goods, hires employees, or opens its doors in a Georgia city or county registers with the agencies that collect from it. A sole proprietor who never forms an entity still registers for sales tax, still obtains a local license, and still registers a trade name if the business operates under a name that does not disclose who owns it.

The practical consequence: forming an LLC does not license the business to operate, and holding a county license does not create an entity. Georgia’s First Stop Business Information Center, run by the Secretary of State, exists because of this gap. Its own summary is blunt about it, almost every business also needs a city or county business license, and some types of businesses need state-level professional licenses on top of that.

Choosing an entity and a registered agent

Georgia recognizes sole proprietorships, general partnerships, limited partnerships, limited liability companies, and corporations, including professional, benefit, and nonprofit corporations. The Secretary of State’s staff does not advise on which structure fits a given business, and the choice drives tax treatment, personal liability, and the ongoing filings the business owes.

Every entity registered with the state names a registered agent. Under O.C.G.A. § 14-11-209, a Georgia LLC continuously maintains a registered office in the state and a registered agent at that office. The agent is the person or company designated to receive service of process and official mail. The registered agent must be located in Georgia, which is why out-of-state owners typically hire a commercial agent service.

Name availability is checked against the Corporations Division’s records before the filing goes through. A name that is not distinguishable from an existing registered name is rejected, and the filing fee is not refunded. Reserving a name in advance is available for filers who are not ready to form yet.

Filing the formation documents

The formation document differs by entity type: articles of organization for an LLC, articles of incorporation for a corporation, and a certificate of limited partnership for an LP. All three go to the same office and carry the same price.

As of 2026, the Secretary of State’s domestic entity filing guide sets the fee at $110 for all three entity types, consisting of a $100 filing fee plus a $10 service charge, whether the filing is submitted online, uploaded as a paper filing online, or mailed. The online path generates the articles from the information entered; the paper paths require the filer to draft the document first.

Processing time depends on the path. Online filings are generally processed in about 7 business days, online paper filings in roughly 10 to 14 business days, and mailed paper filings in about 15 business days from receipt. The Corporations Division’s filing fees and expedited processing schedule prices expedited review at $120 for two business days, $275 for same-day review on documents received before noon, and $1,200 for one-hour review on business days between 9:00 a.m. and 4:00 p.m. Expedite fees are charged on top of the regular filing fee, and all fees are non-refundable.

Once the filing is approved, the Division issues a certificate of organization for an LLC, a certificate of incorporation for a corporation, or a certificate of limited partnership for an LP. That certificate is what banks, landlords, and lenders ask to see.

Trade names and local business licenses

A business that operates under a name not disclosing its individual ownership registers that name with the clerk of the superior court in the county where the business is located. O.C.G.A. § 10-1-490 imposes the requirement on every person, firm, or partnership carrying on a trade or business in Georgia under a trade name, partnership name, or other name that hides who owns it. The registration is filed at the county level, not with the Secretary of State, and corporations, limited partnerships, and LLCs operating under their registered legal names are exempt under O.C.G.A. § 10-1-492.

The operating license is also local. Georgia has no statewide general business license. Instead, O.C.G.A. § 48-13-6 authorizes counties and municipalities to levy an occupation tax on businesses and practitioners of professions with a location or office in the jurisdiction. What the certificate is called, what it costs, and how the tax is calculated vary by jurisdiction, some compute it on gross receipts, some on employee count, some on a flat schedule by business classification. The city or county finance or business license office publishes its own rate table and application.

Some fields carry a third layer. State professional and occupational boards license contractors, cosmetologists, private detectives, used motor vehicle dealers, and dozens of other trades, and those licenses are issued by the Secretary of State’s Licensing Division rather than by any local office.

Registering for taxes

Georgia tax registration runs through the Department of Revenue’s Georgia Tax Center. The Department’s guide to registering a new business covers the sequence: confirm the entity’s registration status with the Secretary of State first, obtain a federal Employer Identification Number if the business needs one, then register the state tax accounts that apply. A sole proprietor with no entity registers as an individual for business-related taxes.

The federal number comes first in practice because the state registration asks for it. The IRS issues an Employer Identification Number online at no cost, immediately on approval, and the application expires after 15 minutes of inactivity because it cannot be saved partway through. The IRS warns on that same page that no fee is ever required for an EIN, which matters because paid intermediaries market the free application aggressively.

State accounts are opened by business activity rather than by entity type. A business making retail sales of tangible personal property registers for sales and use tax. A business paying wages registers for withholding tax. Businesses in regulated categories, alcohol, tobacco, motor fuel, register for those specific accounts as well. Each account carries its own filing frequency and its own due dates once it is open.

Hiring employees

Payroll triggers three separate obligations in Georgia, each with a different threshold.

Unemployment insurance comes first. Under O.C.G.A. § 34-8-33, an employing unit becomes a liable employer once it pays wages of $1,500.00 or more in any calendar quarter, or has at least one individual in employment for some portion of a day in each of 20 different calendar weeks during the current or preceding calendar year. Different thresholds apply to domestic and agricultural employment. Liable employers register with the Georgia Department of Labor and report wages quarterly through the employer taxes and unemployment insurance portal.

Workers’ compensation coverage is the second. O.C.G.A. § 34-9-2 applies the workers’ compensation chapter to employers with three or more employees regularly in service in the same business in Georgia, and excludes farm laborers, domestic servants, and railroad common carriers engaged in intrastate commerce. Part-time workers count toward the three.

State income tax withholding is the third, and it attaches to the first dollar of Georgia wages rather than to a headcount. The withholding account is opened through the Georgia Tax Center at the same time as the other state tax accounts.

Staying registered year to year

Formation is a one-time filing. Staying in good standing is annual.

Every entity on file with the Secretary of State files an annual registration. Under O.C.G.A. § 14-11-1103, a Georgia LLC delivers that registration to the Secretary of State each year. The annual registration guide describes the filing paths, including a one-click option for entities current on their fees that requires no login and no changes. As of 2026, the window runs January 1 through April 1, and the fee is $60 for an LLC, limited partnership, or profit corporation ($50 filing fee plus a $10 service charge) and $50 for a nonprofit corporation ($40 plus the $10 charge), per the Secretary of State’s domestic entity guide. Registrations can be filed for up to three calendar years in advance. Corporations have an extra first-year rule: the initial annual registration listing three principal officers is due within 90 days of incorporation, except for corporations formed between October 2 and December 31, which file between January 1 and April 1 of the following year.

Address and agent changes ride along with the annual registration. Changing a principal office address, a registered agent, or a registered office during the year is done by filing an annual registration or an amended annual registration and paying the applicable fee, rather than through a separate change form. Local licenses renew on their own schedule, usually calendar-year, and the renewal often requires a gross receipts figure from the prior year. Sales tax and withholding accounts stay open until the business formally closes them, and an open account with no activity still expects a return.

Frequently asked questions

Do I need an LLC to start a business in Georgia?

No. A sole proprietorship exists without any state filing, and many Georgia businesses operate that way. What the sole proprietor gives up is the liability separation an LLC or corporation provides, business debts and judgments reach personal assets. A sole proprietor using a business name that does not disclose ownership still registers that trade name with the clerk of the superior court under O.C.G.A. § 10-1-490.

How much does it cost to register a business in Georgia?

As of 2026, the state filing is $110 for an LLC, corporation, or limited partnership, made up of a $100 filing fee and a $10 service charge, according to the Secretary of State’s registration guide. Beyond that, county trade name registration fees, local occupation tax certificates, and any professional licensing fees are set by the county, city, or licensing board and vary widely. The federal EIN is free.

Can I be my own registered agent in Georgia?

An individual who is located in Georgia can serve as the registered agent for an entity, including as its owner. The requirement in O.C.G.A. § 14-11-209 is a registered office in Georgia with an agent at it, not a third-party service. The tradeoffs are practical: the address is public, and someone has to be available at it during business hours to accept service of process.

What happens if I register the business but never file the annual registration?

The entity becomes subject to administrative dissolution by the Secretary of State. Reinstatement is available within 5 years of the effective date of dissolution for $260 total, per the Secretary of State’s filing guide. While dissolved, the entity’s name protection lapses and contracts signed in the entity’s name raise questions about who is actually bound.

Does an out-of-state company have to register in Georgia?

A company formed in another state or country that transacts business in Georgia registers as a foreign entity with the Corporations Division, which is a different filing path than domestic formation, and names a registered agent located in Georgia. The state filing fee structure and the annual registration requirement work the same way once the foreign registration is on file.

How long does it take to get a business registered?

Online formation filings are generally processed in about 7 business days, and mailed paper filings in about 15 business days from receipt by the Corporations Division. Expedited review is available at $120 for two business days, $275 for same day, and $1,200 for one hour, as listed on the Corporations Division fee schedule. Local licenses and tax accounts run on separate timelines.

Specific procedures and topics

Additional procedures in this area will be linked here as they are published.