Georgia LLC Formation

Each state has different requirements for forming a limited liability company (LLC). Whether you are starting a business or incorporating a business already in existence, you'll want to understand the Georgia LLC formation requirements.

How to start an LLC in Georgia

Starting a new business comes with a variety of challenges. The following highlights some of the critical steps needed to keep your business compliant if you decide to form a Georgia LLC. For more information on forming an LLC, view our webinar “What You Need to Know When Deciding Whether to Register Your Small Business”.

Decide on a name for your LLC

Naming your business is an important step that needs to be considered carefully. There are many business and compliance requirements to weigh when making the final decision on your LLC’s name.

Generally, your name cannot be the same as the name of another entity on file with the Georgia Secretary of State, and it can’t be misleading. Read our article for more tips on naming your business.

BizFilings offer a free state name check to help you check the availability of your desired LLC name and we can help you reserve your name when you’ve made your decision.

Determine management structure (member vs. manager)

One of the reasons you may have selected an LLC as your business type is the management structure. LLCs can have one of two management structures: member-managed, or manager-managed. The difference between the two comes down to the relationship between management and ownership:

If an LLC is member-managed, then all members are active in the decision-making processes. 

If an LLC is manager-managed, then one or more managers are designated to make the decisions on its behalf.  A manager may be a member or a non-member.

When starting your LLC, it is critical to understand how you plan to manage your business. Read our article 

Georgia LLC name requirement

The name of a LLC must end with "Limited Liability Company," "Limited Company," "Ltd. Co.," "LLC" or "L.L.C." It may not contain language stating or implying the LLC is organized for a purpose other than that permitted by Georgia law or the Articles of Organization. It must be distinguishable from the other LLC names in the state. Use of words such as "Bank," "Credit Union," "Insurance" and "Trust" require approval by other state departments and/or commissioners.

Member/Manager information

The following are Georgia’s requirements for the members/managers of LLCs:

• Minimum number. LLCs must have one or more members/managers.
• Residence requirements. Georgia does not have a provision specifying where directors must reside.
• Age requirements. Georgia does not have age requirements.
• Inclusion in the Articles of Organization. Member/Manager names and addresses are not required to be listed in the Articles of Organization.

Requirements for the Articles of Organization

The document required to form an LLC in Georgia is called the Articles of Organization. The information required in the formation document varies by state. Georgia's requirements include:

• Registered agent. LLCs must list the name and address of a registered agent with a physical address (no post office boxes) in Georgia. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.

Professional services businesses

Georgia does not allow professionals, such as accountants, attorneys and physicians to form a professional limited liability company (PLLC)..

After forming a limited liability company (LLC) , you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability an LLC provides its owner(s). This guide outlines the ongoing requirements for Georgia LLCs.

Georgia LLC taxes and fees

The following are taxation requirements and ongoing fees for Georgia LLCs:

• Annual report. Georgia requires LLCs to file an annual report, which is due on April 1. The annual report filing fee is $50.
• Taxes. If an LLC chooses to be taxed as a corporation, the Georgia franchise tax charged to corporations will also apply to the LLC. For complete details on state taxes for Georgia LLCs, visit Business Owner's Toolkit  or the State of Georgia .
• Federal tax identification number (EIN). An EIN is required for LLCs that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
• State tax identification number. Georgia requires a state tax identification number.

Business licenses in Georgia

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

Additional Georgia information

View the following additional resources BizFilings has for forming and maintaining companies in Georgia:

• Georgia Corporation Formation