How to Start an LLC in Georgia (2023 Guide)

How to Form an LLC in Georgia in 5 Steps

In order to form your LLC in Georgia, you will need to complete the following steps:

1. Name Your LLC
2. Choose a Registered Agent
3. File Your Articles of Organization
4. Create an LLC Operating Agreement
5. Obtain an EIN

Step 1: Name Your Georgia LLC

Before you get started, you will need to pick a suitable name for yourGeorgia LLC.

This will need to comply with all applicable Georgia naming requirements and be both succinct and memorable, as this will make it easily searchable by your potential clients.

1. Follow the Georgia LLC naming guidelines:

• Your name must include “limited liability company” or one of its abbreviations (e.g., LLC or L.L.C.).
• Your name should not include words or phrases that could confuse your LLC with a government agency (FBI, treasury, state department, etc.).
• Restricted words (e.g., bank, attorney, university) may require additional paperwork and a licensed individual, such as a doctor or lawyer, to be part of your LLC.
• Your name must be distinguishable from any other Georgia limited liability company, limited liability partnership, limited partnership, or corporation.

Keep in mind that the Secretary of State has the right to restrict the use of certain words; this means that you will not be able to include them in your name unless you submit a letter of approval from the relevant state agency alongside your filing documents.

Examples of such words include:

• Insurance words, whichrequire approval from the Office of Commissioner of Insurance. Examples include “insurance,” “assurance,” and “indemnity.”
• Banking words, which require approval from the Department of Banking and Finance. Examples include “bank,” “credit union,” and “trust.”
• Education words, which require approval from the Georgia Nonpublic Postsecondary Education Commission: Examples include “college” and “university.”

For a complete list of naming rules in Georgia, we recommend checking out Georgia’s officialNaming Guidelines.

2. Is the name available in Georgia?

To check whether your desired name is already taken by another business entity in Georgia, you can perform aBusiness Searchon the Georgia Corporations Division’s website.

If you’re not going tostart your LLCright away, it might be a good idea to consider reserving your name for up to 30 days. Keep in mind that you will need to pay a $25 filing fee in order to do this ($35 for paper filings).

For more information, you can have a look at ourGeorgia LLC Name Searchguide.

3.Is the URL available?

We recommend that you check online to see if your business name is available as a网络域. Even if you don't plan to make a business website right away, this is an extremely important step as it will prevent others from acquiring it — potentially saving you both time and money in the long term.

Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.

We reviewed and ranked the118金宝app . Find out which is best for you.

FAQ: Naming a Georgia LLC

Step 2: Choose a Registered Agent in Georgia

After you find the right name for your LLC, you will need to nominate aGeorgia registered agentand registered office. This is a necessary step in your Transmittal Form (i.e., the document used to file and register your LLC alongside your Articles of Organization).

What is a registered agent? A registered agent is an individual or business entity responsible for receiving necessary tax forms, legal documents, notices of lawsuits, and official government correspondence on behalf of your business. You can think of your registered agent as your business' primary point of contact with the state.

Who can be a registered agent?A registered agent must be a resident of Georgia or a business entity — such as a registered agent service, an individual in your company (e.g., yourself, etc.), or a business attorney — that is authorized to transact business in Georgia.

FAQ: Nominating a Registered Agent

Step 3: File Your Georgia LLC Articles of Organization

To register your LLC in Georgia, you’ll need to file your Articles of Organization and aTransmittal Formwith the Georgia Corporations Division. When filing your Articles of Organization, you can either draft your own or fill outForm CD 030. You’ll then be able to apply online, by mail, or in person.

Before filing, you’ll need to have certain information on hand to be able to complete your Articles of Organization and Transmittal Form correctly, including:

• Your LLC’s primary email address
• Your LLC name reservation number (if you reserved a name before filing)
• The proposed name of your LLC
• The name of the person filing the Articles of Organization
• The filer’s address and email
• Your LLC’s principal office mailing address
• The name and address of your registered agent in Georgia
• The name and address of each organizer

For help completing the form, visit ourGeorgia Articles of Organizationguide.

Note:如果你扩大你的存在LLC to the State of Georgia, you'll need to form aforeign limited liability company.

FAQ: Filing Georgia LLC Documents

Step 4: Create a Georgia LLC Operating Agreement

While Georgia LLCs are not required to form an operating agreement, it’s a good practice to have one regardless.

What is an operating agreement?An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

Why are operating agreements important?A comprehensive LLC operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.

For more information on operating agreements, read ourGeorgia LLC operating agreement guide.

FAQ: Creating a Georgia LLC Operating Agreement

Step 5: Get an EIN for Your Georgia LLC

You can get an Employer Identification Number(EIN)from the IRS for free. It is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.

Why do I need an EIN?An EIN number is required for the following:

• To open abusiness bank accountfor the company
• For federal and state tax purposes
• 为公司雇佣员工

Where do I get an EIN?The business owner obtains an EIN number from the IRS (free of charge) after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS:Youdo not need an SSNto get an EIN.Learn more here.

FAQ: Getting an EIN

Maintain Your Georgia LLC

After you’ve successfully formed your LLC, there are a couple of steps you’ll need to periodically take in order to maintain it, including:

• Filing the annual registration
• Sorting out your tax requirements

We’ve provided more information on how to complete each of these steps below.

File the Annual Registration

All LLCs in Georgia must file an annual report, known in the state as the annual registration, with the Secretary of State. This filing keeps your business's information (e.g., name, registered agent, address, etc.) up to date with the state.

Annual registrations are due by April 1 each year.

File Online:You can file your annual registration online through the Georgia Secretary of State'seCorp portalalong with the $50 fee. Failure to file the annual report will lead to your LLC being administratively dissolved or revoked.

Note:An additional fee of $10 is required for paper filings.

Sort Out Your Taxes

虽然没有州所得税,有number of different taxes you’ll be required to pay at a local, state, and federal level as a Georgia LLC. Your LLC’s tax obligations can also vary depending on the nature of your business (e.g., industry, niche, profession, etc.).

Below are the most common taxes in Georgia:

Sales and Use Taxes

If you’re selling goods or services in Georgia or selling to Georgia customers, the sales/use tax rate is the revenue you’ll need to collect on the sale of these taxable items. Despite being imposed across the state at a flat, general rate of 4%, the total rate you may be required to charge your customers can vary up to a maximum of 8.9% when local rates are also included.

Your LLC will typically need to submit its sales tax returns by the 20th of each month, though you can file a written application if you want to change your filing frequency.

Note:Though you can submit your sales tax return by mail usingForm ST-3, it’s far more common to do so through theGeorgia Tax Center, as you’ll be required to file and pay online you owe more than $500 for any return anyway.

Income Taxes

As an LLC operating in Georgia, there are three main types of state taxes on your earnings to be concerned about, which we’ve discussed in more detail below:

• Personal Income Tax:This tax is imposed at a gradual rate varying between 1% and 5.75% depending on a taxable entity’s income level. To find out how much you’ll need to pay, use the Georgia Tax Rate Schedule found within this financial year’sIndividual Income Tax Booklet.
• Corporate Income Tax:This is a flat tax of 5.75% levied on the net income of corporations (and LLCs structured as such) based within the state. Note that this tax will be paid by the shareholders of an LLC instead of the business itself if it’s organized as an S corp.
• Partnership Tax:LLCs organized as partnerships for tax purposes that own property, conduct business, or generate income within the state are subject to a 5.75% tax on their total net income. While the individual partners are typically responsible for paying their portion of this tax, the partnership can opt to pay this tax at the entity level.

While you can submit your tax returns by mail using therelevant tax forms, we recommend filing online through theGeorgia Tax Center, as it can be significantly simpler and quicker.

Business Privilege Taxes

A number of business activities and industries in Georgia have a corresponding tax that your LLC will need to pay for the right to be able to engage in, such as the:

• Film Tax
• State Hotel-Motel Fee
• Fireworks Excise Tax
• Non-Prepaid 911 and Prepaid Wireless 911 Charges
• Transportation Services Tax

You can find a full list of all these business taxes, as well as more details on how they work, on theGeorgia Department of Revenuewebsite. Alternatively, due to how complex the specifics of each of these taxes can be, many business owners opt to consult an accountant to make sure their LLC is compliant with state tax obligations.

Keep in mind that, in addition to the applicable taxes from the list above, your LLC will be required to pay certain federal taxes regardless of where it’s registered. This often includes corporation and employer taxes – for LLCs taxed as C corporations – and income and self-employment taxes (for LLCs taxed as pass-through entities).

Related Articles

• 格鲁吉亚有限责任公司成本
• Georgia LLC Taxes
• Georgia LLC Operating Agreement
• Georgia LLC Registered Agent
• Georgia LLC Annual Report
• How to File the Articles of Organization in Georgia
• Georgia LLC Name Search

Georgia Business Resources

• Georgia State Corporations
• Georgia Department of Revenue Business Center
• Georgia LLC Statutes