How to Start a Business in Georgia (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

To start a business in Georgia, pick a structure, then register an LLC by filing Articles of Organization with the Georgia Secretary of State online through eCorp, get a free EIN from the IRS, register for state taxes at the Georgia Tax Center, and obtain a local business license (occupational tax certificate) from your city or county. Georgia has no general statewide business license, and LLCs must file an annual registration due April 1 each year.

Step 1: Choose a Business Structure

Before you register anything, decide how the business will be legally organized, because that choice drives liability, taxes, and paperwork. The most common options in Georgia are the sole proprietorship, the limited liability company (LLC), and the corporation. A sole proprietorship is the default when one person starts working for profit; it needs no state formation filing, but it offers no liability protection, so your personal assets are exposed to business debts. An LLC is the most popular choice for small owners because it creates a separate legal entity, shields personal assets, and is taxed as a pass-through by default. A corporation suits businesses that plan to raise outside investment or issue stock.

Most new Georgia owners weigh the LLC against the sole proprietorship. If you want the liability shield and a professional structure, the LLC is usually worth its modest cost. To compare the tax angles, review our S-Corp vs. LLC guide and the national how to form an LLC hub. If you are unsure of a term, the glossary explains the basics in plain language. This guide focuses on the LLC path because it covers the steps a sole proprietor also faces (taxes and licenses) while adding the entity registration.

Step 2: Register the Entity with the Georgia Secretary of State

To form an LLC, you file Articles of Organization with the Georgia Secretary of State, Corporations Division. The fastest method is online through the Secretary of State's eCorp system, which walks you through naming, the registered agent, and the organizer information, then lets you pay by card. You can also file by mail using the paper transmittal form, though online filing is cheaper and faster. Before filing, confirm your desired name is available and distinguishable from existing entities using the Georgia business entity search; the name must include an LLC designator such as "LLC" or "Limited Liability Company."

Every Georgia LLC must name a registered agent with a physical Georgia street address who agrees to receive legal notices and service of process. The state filing fee for the Articles of Organization is set by the Secretary of State, and online filing costs less than paper; confirm the current amount on the official fee schedule rather than relying on a figure that may have changed. For a full breakdown of formation and ongoing costs, see our Georgia LLC cost guide. Once approved, the state issues a certificate, and your entity is on the public register. You should then adopt an operating agreement; Georgia does not file it, but it governs ownership and management internally and is strongly recommended even for a single member.

If your business already exists in another state and you want to operate in Georgia, you register as a foreign LLC instead of forming a new one. If you will use a brand name different from your registered legal name, you may also file a trade name (DBA) with the county where you do business.

Step 3: Get a Free EIN from the IRS

After the entity is registered, apply for a federal Employer Identification Number (EIN) from the Internal Revenue Service. The EIN is free, and the fastest route is the IRS online application, which issues the number immediately. You need an EIN to hire employees, open a business bank account, and file federal and state returns; most banks require one even for a single-member LLC. A sole proprietor with no employees can sometimes use a Social Security number instead, but an EIN keeps your personal number off client and vendor forms. For a Georgia-specific walkthrough, see our Georgia EIN guide. Never pay a third-party site for an EIN - the IRS issues it at no charge.

Step 4: Register for Georgia State Taxes

Georgia businesses register for state taxes with the Georgia Department of Revenue (DOR) through the Georgia Tax Center (GTC), the state's online tax portal. Which taxes apply depends on what you do. If you sell taxable goods or certain services, you must register for a sales and use tax number and then collect and remit Georgia sales tax on schedule. If you have employees, you must register for employer withholding tax and withhold Georgia income tax from wages. Georgia also imposes a state income tax, and your business profit ultimately flows onto an income tax return - a personal return for a pass-through LLC or sole proprietorship, or a corporate return for a C-corporation.

Registering early through the Georgia Tax Center avoids penalties for collecting sales tax without a permit or for missing withholding deposits. For how federal and state returns fit together for a Georgia LLC, see our Georgia LLC tax filing guide and the broader business tax hub. If your profits grow, you might later consider an S-corporation election to manage self-employment tax, which we cover generally in the business tax section.

Step 5: Get Local Licenses and Check Professional Licensing

Georgia does not issue a single general statewide business license. Instead, most cities and counties require a local business license, often called an occupational tax certificate, before you operate within their limits. You apply through your city hall or county government, pay an occupational tax based on gross receipts or a flat schedule, and renew it annually. Because the requirement is local, check the exact rules and fees with the specific city or county where your business is located; a home-based business still usually needs one. Our Georgia business license guide and the national business license overview explain how local and state permits stack.

On top of the local license, many professions and regulated activities require a specific state license from a Georgia licensing board - for example, cosmetology, contracting, real estate, health care, and food service. These are separate from your entity registration and your local occupational tax certificate. Confirm whether your line of work needs a state professional license, a health or building permit, or a seller's permit before you open. If you protect a brand name or logo, look at state and federal trademark registration, which is distinct from your DBA and your entity name.

Ongoing Compliance and the April 1 Annual Registration

Once you are open, Georgia expects ongoing compliance to keep the entity in good standing. The central obligation is the annual registration: every Georgia LLC and corporation must file an annual registration with the Secretary of State each year between January 1 and April 1, and pay the annual registration fee. Missing the April 1 deadline triggers a late fee and, if left unresolved, administrative dissolution - which strips your liability protection and can force you to reinstate or re-form. Confirm the current annual registration fee on the Secretary of State fee schedule and calendar the deadline. See our Georgia annual report guide for the filing mechanics.

Other recurring duties include filing and paying sales tax and withholding through the Georgia Tax Center on their schedules, filing federal and Georgia income tax returns, renewing your local occupational tax certificate, and keeping your registered agent and address current with the state. If you ever wind the business down, follow the formal steps in how to dissolve an LLC in Georgia so you stop accruing fees and close your tax accounts cleanly. Staying current on these filings is far cheaper than reinstating a dissolved entity or paying penalties on missed tax returns.

Georgia Business Startup Steps at a Glance

Here is the sequence most new Georgia owners follow to open an LLC:

1. Choose a structure. Decide between a sole proprietorship, LLC, or corporation based on liability and tax needs.
2. Register the entity. File Articles of Organization online through the Secretary of State eCorp system and appoint a registered agent.
3. Get an EIN. Apply for a free EIN from the IRS online.
4. Register for state taxes. Set up sales tax and withholding accounts at the Georgia Tax Center as needed.
5. Get local and professional licenses. Obtain your city or county occupational tax certificate and any required state professional license.
6. Stay compliant. File the annual registration by April 1 and keep tax accounts current.

Consulting a CPA or attorney is prudent to confirm the structure and tax elections that fit your specific business before you commit.

Frequently Asked Questions

How do I register a business in Georgia?

For an LLC, file Articles of Organization with the Georgia Secretary of State Corporations Division online through the eCorp system and pay the state filing fee. A sole proprietorship needs no state filing. After registering, get an EIN and register for state taxes with the Department of Revenue.

Does Georgia require a general business license?

No. Georgia has no general statewide business license. Instead, most cities and counties require a local business license, called an occupational tax certificate, before you operate. Some professions and activities also require a specific state license from a licensing board.

How much does it cost to start an LLC in Georgia?

The Georgia Secretary of State charges a state filing fee to file Articles of Organization, and Georgia LLCs owe an annual registration fee each year. Confirm the current online and paper amounts on the Secretary of State fee schedule before filing. An EIN from the IRS is free.

When is the Georgia LLC annual registration due?

Georgia LLCs and corporations must file an annual registration with the Secretary of State each year between January 1 and April 1. Missing the April 1 deadline leads to late fees and eventually administrative dissolution of the entity.

Do I need to register for Georgia sales tax?

Yes, if you sell taxable goods or certain services. Register for a sales and use tax number with the Georgia Department of Revenue through the Georgia Tax Center before making taxable sales, then collect and remit sales tax on schedule.

Is an EIN required to start a Georgia business?

Not always. A single-member LLC or sole proprietor with no employees can sometimes use a Social Security number, but a free EIN from the IRS is required to hire employees, and most banks require one to open a business account.

Related

• How to form an LLC (cluster hub)
• How to form an LLC in Georgia
• Sole proprietorship in Georgia
• Georgia LLC tax filing
• How to get an EIN
• How to start a business in Connecticut (sibling)

Sources

1. Georgia Secretary of State - How to Guide: Limited Liability Companies (LLC).
2. Georgia Secretary of State - Corporations Division (eCorp online filing).
3. Georgia Secretary of State - How to Guide: Annual Registration (due April 1).
4. Georgia Secretary of State - Corporations Division Fees (fee schedule).
5. Georgia Department of Revenue - Register a New Business.
6. Georgia Department of Revenue - Sales & Use Tax.
7. Georgia Department of Revenue - Withholding Tax (employer registration).
8. Georgia Department of Revenue - Georgia Tax Center (GTC) Help.
9. Georgia Department of Revenue - Business Taxes.
10. IRS - Get an Employer Identification Number (free EIN).
11. IRS - Business Structures.
12. IRS - Limited Liability Company (LLC).
13. IRS - Self-Employment Tax.
14. Cornell Law School Legal Information Institute - Limited Liability Company (Wex).
15. Cornell Law School Legal Information Institute - Sole Proprietorship (Wex).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Georgia Secretary of State, the Georgia Department of Revenue, and your local government before acting.