At a glance
Filing agency
Georgia Secretary of State
Formation fees
Corporation $110 · LLC $110 · Nonprofit $110
Standard processing
Online filings through eCorp are often processed quickly. Paper filings can take about 15 business days. Expedited service is available in tiers, including two-day, same-day, and one-hour processing for additional fees.
Annual requirement
Every Georgia corporation, LLC, and nonprofit corporation files an annual registration between January 1 and April 1. The fee is $60 for for-profit entities and $40 for nonprofit corporations.
Newspaper publication
Required for business and nonprofit corporations
Forming a business in Georgia
Georgia’s Secretary of State handles entity formations through its eCorp portal, and the state has a comparatively simple fee structure: $110 for a for-profit corporation, LLC, or nonprofit corporation. The annual registration deadline is April 1 for every entity, which makes the compliance calendar easy to remember.
Georgia also has a newspaper publication rule for corporations. A new corporation must publish a notice of incorporation in the legal organ of the county where its registered office is located, once a week for two consecutive weeks. LLCs generally do not have that publication requirement. This guide explains each path and the ongoing filings.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in Georgia
A Georgia business corporation is created by filing Articles of Incorporation with the Secretary of State. The corporation must also publish a notice of incorporation in the county legal organ and file an annual registration by April 1.
| Formation document | Articles of Incorporation |
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| State filing fee | $110 Includes the $100 filing fee and a $10 service charge. The same total applies online and by paper. |
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| Annual filing | Annual Registration — due April 1; $60. New corporations may have an initial registration due within 90 days of incorporation. |
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| Tax treatment | A Georgia corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe Georgia corporate income tax and other state taxes. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. |
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- A corporate name that is distinguishable and includes a required designator.
- A Georgia registered agent and registered office with a physical street address.
- The principal office address, initial directors, and incorporator information.
- Publication of the notice of incorporation in the county legal organ and proof for the corporate records.
Start a Georgia Corporation FilingLimited liability company in Georgia
A Georgia LLC is formed by filing Articles of Organization with the Secretary of State. The LLC files an annual registration by April 1 each year and generally does not have the corporation newspaper publication requirement.
| Formation document | Articles of Organization |
|---|
| State filing fee | $110 Includes the $100 filing fee and a $10 service charge. |
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| Annual filing | Annual Registration — due April 1; $60. A $25 late penalty applies after April 1. |
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| Tax treatment | A Georgia LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Georgia may impose entity-level taxes and fees depending on the LLC’s classification and activity. |
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| Best for | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection without the corporation publication requirement. |
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- An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
- A Georgia registered agent and a physical Georgia street address.
- The principal office address and the name and address of each organizer or member, as applicable.
- A written operating agreement, which is not filed with the state but is important for governance.
Start a Georgia LLC FilingNonprofit corporation in Georgia
A Georgia nonprofit corporation files nonprofit Articles of Incorporation. Like a for-profit corporation, it must publish a notice of incorporation in the county legal organ and file an annual registration by April 1.
| Formation document | Articles of Incorporation – Nonprofit |
|---|
| State filing fee | $110 Includes the $100 filing fee and a $10 service charge. |
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| Annual filing | Annual Registration — due April 1; $40. New nonprofits file an initial registration within 90 days and then annually by April 1. |
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| Tax treatment | Georgia nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate Georgia tax exemption and charitable registration. |
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| Best for | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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- A nonprofit name that meets Georgia naming rules.
- A Georgia registered agent and registered office.
- A statement of nonprofit purpose and the required IRS language if seeking 501(c)(3) status.
- Publication of the notice of incorporation and an initial annual registration within 90 days of formation.
Start a Georgia Nonprofit Filing Georgia entity comparison
| Factor | Corporation | LLC | Nonprofit |
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| Formation document | Articles of Incorporation | Articles of Organization | Articles of Incorporation – Nonprofit |
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| State filing fee | $110 | $110 | $110 |
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| Annual filing | Annual Registration | Annual Registration | Annual Registration |
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| Tax treatment | A Georgia corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe Georgia corporate income tax and other state taxes. | A Georgia LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Georgia may impose entity-level taxes and fees depending on the LLC’s classification and activity. | Georgia nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate Georgia tax exemption and charitable registration. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection without the corporation publication requirement. | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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Georgia corporations must publish a notice of incorporation
A new Georgia corporation must publish a notice of incorporation in the official legal organ of the county where its initial registered office is located, or in a newspaper of general circulation that meets the statutory requirements. The notice must run once a week for two consecutive weeks.
The publication fee is generally around $40, paid directly to the newspaper. The notice identifies the corporation, the registered office, and the registered agent. The publication requirement applies to for-profit and nonprofit corporations; standard LLC formations generally do not have it.
April 1 is the universal annual registration deadline
Every Georgia corporation, LLC, and nonprofit corporation files an annual registration between January 1 and April 1. For-profit entities pay $60; nonprofit corporations pay $40. The registration updates the entity’s registered agent, principal office, and management information.
A $25 late penalty applies after April 1, and continued failure can lead to administrative dissolution. Newly formed corporations may have an initial registration due within 90 days of incorporation, while entities formed late in the year may be scheduled for the next January 1 to April 1 window.
The $110 fee is the same online or on paper
Georgia’s current fee schedule applies a $100 filing fee plus a $10 service charge to both online and paper formations, so the total is $110 either way. The online eCorp portal is usually faster and provides immediate confirmation.
A name reservation, certified copy, certificate of authority for a foreign entity, and expedited processing are separate costs. Professional practices and regulated industries may need additional approvals before or after formation.
How to form a Georgia entity
- Check the name. Search the Georgia business entity database and confirm the name is available and uses the correct designator.
- Appoint a registered agent. Arrange a Georgia registered agent and a physical Georgia street address for service of process and state mail.
- Prepare the formation document. Complete the Articles of Incorporation or Articles of Organization, including the principal office and management information.
- File and publish if required. Submit through eCorp with the $110 fee. Corporations must also publish the notice of incorporation in the county legal organ for two consecutive weeks.
- Calendar the April 1 registration. File the annual registration between January 1 and April 1 each year and pay $60 for a for-profit entity or $40 for a nonprofit.
Georgia annual registration and good standing
Georgia requires every corporation, LLC, and nonprofit corporation to file an annual registration between January 1 and April 1. For-profit entities pay $60; nonprofit corporations pay $40. The registration is separate from the entity’s income tax returns and from the one-time corporation publication requirement.
A $25 late penalty applies after April 1, and continued delinquency can lead to administrative dissolution. Reinstatement may require overdue registrations, penalties, and a reinstatement filing. We can prepare the annual registration and confirm the registered agent information before filing.
| Entity | Annual filing | Due | State fee |
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| Business corporation | Annual Registration | April 1 | $60 |
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| Limited liability company | Annual Registration | April 1 | $60 |
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| Nonprofit corporation | Annual Registration | April 1 | $40 |
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Does Georgia require newspaper publication?
Yes for corporations. A new Georgia corporation must publish a notice of incorporation once a week for two consecutive weeks in the official legal organ of the county where its initial registered office is located, or in a qualifying newspaper of general circulation. The publication fee is generally around $40 and is paid to the newspaper.
The requirement applies to for-profit and nonprofit corporations. Standard LLC formations generally do not have a newspaper publication requirement. We can prepare the notice, identify the county legal organ, coordinate the two-week run, and provide proof for the entity’s records.
Need help with the notice? We prepare the required notice, coordinate the newspaper or legal journal, and provide
proof of publication for the entity’s records.
Publication & Legal Notice Services Georgia formation questions
The Articles of Organization filing fee is $110, which includes a $100 filing fee and a $10 service charge. The annual registration fee is $60 and is due by April 1. Georgia LLCs generally do not have the corporation newspaper publication requirement.
The Articles of Incorporation filing fee is $110. New corporations must also pay for a notice of incorporation published once a week for two consecutive weeks in the county legal organ, generally around $40. The annual registration fee is $60.
The nonprofit Articles of Incorporation filing fee is $110. The nonprofit must publish a notice of incorporation and pay the newspaper’s publication fee, generally around $40. The annual registration fee is $40, and the initial registration is due within 90 days of formation.
It is due by April 1 each year, and the filing window opens January 1. A $25 late penalty applies after April 1. New corporations may have an initial registration due within 90 days of incorporation.
Yes. A new Georgia corporation must publish a notice of incorporation once a week for two consecutive weeks in the official legal organ of the county where its registered office is located. The requirement applies to for-profit and nonprofit corporations.
Yes. Georgia corporations, LLCs, and nonprofit corporations must maintain a registered agent and a physical Georgia registered office. The agent receives service of process and official state correspondence.
Online filings through eCorp are often processed quickly. Paper filings can take about 15 business days. Expedited service is available in tiers, including two-day, same-day, and one-hour processing for additional fees.
Official Georgia resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the Georgia Secretary of State, Corporations Division or your
professional adviser before filing.