Georgia is a business-friendly state with manageable annual compliance requirements. The annual registration is filed online through the Georgia Corporations Division and costs $50 for LLCs, $50 for corporations. However, Georgia's automated dissolution system runs on a strict schedule — missing the April 1 deadline starts a process that can be difficult to unwind.
Annual Registration
Every Georgia domestic and foreign LLC and corporation must file an Annual Registration with the Secretary of State's Corporations Division by April 1 each year under O.C.G.A. §§ 14-2-1622 (corporation) and 14-11-1103 (LLC). The registration fee is $50. The report updates the registered agent address, principal office address, and officer/director/member information.
Entities that fail to file by April 1 are assessed a $25 late fee. If the registration is still not filed by the following January 1, the Secretary of State administratively dissolves (domestic) or revokes (foreign) the entity. Reinstatement requires filing all delinquent registrations plus paying a $100 reinstatement fee.
Georgia Corporate Income Tax
Georgia imposes a 5.75% corporate income tax under O.C.G.A. § 48-7-21. The rate is scheduled to decrease to 5.39% in 2025 under tax reform legislation (H.B. 1437). Corporate returns (Form 600) are due by the 15th day of the 4th month following the close of the taxable year (April 15 for calendar-year filers). Georgia follows federal income tax treatment for most items, making federal-Georgia reconciliation relatively straightforward.
Pass-through entities (partnerships and S-corporations) pay a 5.75% composite return on behalf of nonresident partners and shareholders under O.C.G.A. § 48-7-129.
Georgia Sales Tax
Georgia imposes a 4% state sales tax under O.C.G.A. § 48-8-30, plus local option sales taxes that can bring combined rates to 8–9% in many counties. Retailers must collect and remit sales tax to the Georgia Department of Revenue. Economic nexus applies to remote sellers with more than $100,000 in Georgia sales or 200 transactions in the prior or current calendar year under O.C.G.A. § 48-8-2.
Registered Agent Requirement
Georgia entities must maintain a registered agent with a Georgia street address under O.C.G.A. § 14-2-501. The registered agent must be available during business hours to receive service of process. Commercial registered agent services in Georgia typically charge $50–$150 per year.
Georgia Employer Obligations
Georgia employers must register with the Georgia Department of Revenue for state income tax withholding and with the Georgia Department of Labor for state unemployment insurance. Georgia requires quarterly employer tax returns (Form G-7) for withholding tax. The state unemployment tax (SUTA) rate for new employers is 2.7% on the first $9,500 of each employee's wages.
Key Deadlines
- Annual Registration: April 1. Fee: $50. Late fee: $25. Dissolution: January 1 of following year.
- Corporate Income Tax (Form 600): April 15 (calendar year).
- Quarterly Withholding (Form G-7): Last day of month following quarter end.
How Compliance Singularity Handles Georgia
Compliance Singularity files your Georgia annual registration through the Secretary of State's online portal automatically before April 1. Corporate income tax obligations are tracked through integration with your accounting software. For multi-state sellers, Georgia economic nexus analysis is performed automatically when your sales data is imported from your e-commerce or accounting integration.