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Every step to open an LLC in Georgia and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State (Corporations Division) · Department of Revenue · Department of Labor · State Board of Workers' Compensation.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Georgia business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Georgia Corporations Division online filing (eCorp).
You need a registered agent with a street address in Georgia to receive legal papers and state notices. Use a registered agent service if you have no one local.
Trade names are registered with the Clerk of Superior Court in the county where the business operates, not with the state. Fees vary by county.
New corporations must publish a notice of incorporation in the county legal newspaper once a week for 2 weeks, with a $40 publication fee sent to the paper by the next business day after filing. Online and paper filings carry a $10 service charge (fee schedule effective September 6, 2025).
Corporations must send a $40 publication request to the county legal newspaper by the next business day after filing articles. The notice runs once a week for 2 weeks.
Register for withholding and sales tax in the Georgia Tax Center (GTC). You get your withholding number and filing frequency shortly after registering.
Most cities and counties require a business license or occupational tax certificate. Employers with more than 10 employees must file an E-Verify affidavit to get or renew one. No local income or payroll taxes.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Georgia calls it a Sales and Use Tax Registration Certificate. Register with the Georgia Department of Revenue through Georgia Tax Center (GTC) before you make your first taxable sale in Georgia. You'll collect tax from customers and send it to the state.
Give your supplier Form ST-5, Sales Tax Certificate of Exemption so you don't pay tax on inventory you'll resell. The buyer fills it out and gives it to the seller, and must list a sales and use tax number for resale. The form has no expiration date; the MTC certificate is accepted, and an out-of-state buyer with no Georgia nexus may use its home-state number on drop shipments. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Georgia pass $100,000 or 200 transactions (previous or current calendar year), even with no office here.
You must file and pay electronically if any return is over $500. If your prior-year state sales tax was over $60,000, you must make prepaid estimated payments.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Georgia. Reports and payments are usually quarterly.
Required at 3 or more employees (full or part time). Corporate officers and LLC members count toward the 3-employee threshold even if they opt out on Form WC-10. Employers must post a panel of physicians and a notice of coverage.
Report new hires, rehires, and employees returning to work at ga-newhire.com (Georgia New Hire Reporting Program).
Private employers with more than 10 employees must use E-Verify and file an affidavit with their local business license or occupational tax certificate application (O.C.G.A. 36-60-6).
Georgia's wage payment rules:
$7.25 (federal; state rate is $5.15 for the few employers not covered by FLSA) an hour.
No paid sick leave law. The Family Care Act lets employees use existing employer sick leave to care for family; it does not require you to offer leave.
No state retirement savings mandate.
Georgia doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
HB 463 cut the 2026 flat income tax rate to 4.99%, retroactive to January 1, 2026. Employers could switch to 4.99% starting May 11, 2026. Further 0.125% cuts are planned until the rate reaches 3.99%.
If you have more than 10 employees, enroll in E-Verify and include your user ID on the private employer affidavit when you apply for or renew your local business license.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Corporations pay Georgia net worth tax with their income tax return. No separate LLC franchise tax.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Most businesses file monthly, and you can ask in writing for a different frequency. Returns and payment are due by the 20th of the next month, even if no tax is owed. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Georgia and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Apr 1 | Annual Registration due to Secretary of State | Georgia |
| Apr 30, Jul 31, Oct 31, Jan 31 | Quarterly G-7 withholding return and GDOL quarterly UI report | Georgia |
| Jan 31 | G-1003 annual reconciliation with W-2s and 1099-NECs | Georgia |
| Apr 15 | Georgia income and net worth tax return for calendar-year corporations | Georgia |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Georgia |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Georgia state filing fee for an LLC is $110 ($100 fee + $10 service charge). That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Georgia if you sell taxable products or services there. The state rate is 4%, and local taxes may add to it. Registration cost: See state site.
Out-of-state sellers must register once their sales into Georgia pass $100,000 or 200 sales a year. Having an employee or office in Georgia also creates nexus right away.
Recurring filings include: file the Annual Registration; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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