Georgia Corporation Requirements

Each state has different requirements for forming a corporation. Whether you are starting a business or incorporating a business already in existence, you’ll want to understand state requirements for Georgia incorporation.

Cost to incorporate in Georgia

At BizFilings, we clearly outline our fees and the state fees to form a Georgia corporation. View our pricing to incorporate as a C corporation or S corporation to plainly see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in Georgia with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Incorporation.

Georgia corporate name

The corporation's name must include the word "Corporation," "Company," "Incorporated," "Limited" or an abbreviation thereof. It must not exceed 80 characters, including spaces and punctuation. It may not contain language stating or implying the corporation is organized for a purpose other than that permitted by Georgia law or the Articles of Incorporation. It must be distinguishable from the other corporation names in the state. Use of words such as "Bank," "Credit Union," "Insurance" and "Trust" require approval by other state departments and/or commissioners.

Director information

The following are Georgia’s requirements for directors of corporations:

• Minimum number. Corporations must have one or more directors.
• Residence requirements. Georgia does not have a provision specifying where directors must reside.
• Age requirements. Directors must be at least 18 years old.
• Inclusion in the Articles of Incorporation. Director names and addresses are not required to be listed in the Articles of Incorporation.

Requirements for the Articles of Incorporation

The document required to form a Georgia corporation is called the Articles of Incorporation. The information required in the formation document varies by state. Georgia's requirements include:

• Officers. Officer names and addresses are not required to be listed in the Articles of Incorporation.
• Stock. Authorized shares and par value must be listed in the Articles of Incorporation. An increase in the number of shares or par value does not affect initial filing fees.
• Registered agent. Corporations 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.

Other filings required at time of incorporation

Some states require additional filings or steps at the time of incorporation, such as a county level filing, publishing notice of the incorporation in a local newspaper or an initial report filing. Georgia requires the following:

• Initial report. Georgia requires corporations to file an initial report (Initial Annual Registration) within 90 days of incorporating.
• Publication requirement. Georgia requires corporations to publish notice of the incorporation in the county of the corporation’s registered agent. The publication must be forwarded for publication no later than one business day after the incorporation date with the Secretary of State.

Professional services businesses

Georgia allows professionals, such as accountants, attorneys and physicians to form a professional corporation (PC).

After forming a corporation, 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 a corporation provides its owners. This guide outlines the ongoing requirements for Georgia corporations.

Georgia corporate records

Georgia corporations must keep the following items with their corporate records at the principal place of business:

• Minutes from all meetings of directors and shareholders
• A record of actions taken by shareholder or directors without a meeting
• A record of all actions taken by a committee of the board of directors in place of the full board of directors
• A record of shareholders, including their names and addresses, listed alphabetically by class of stock

Georgia corporate taxes and fees

The following are taxation requirements and ongoing fees in Georgia:

• Annual report and franchise tax. Georgia requires corporations to file an annual report, which is due April 1 and has a filing fee of $50. Georgia also has a franchise tax, which is calculated based on the corporation’s paid-in capital. The franchise tax is due on or before the 15th day of the third month following the beginning of the corporation’s taxable period.
• Taxes. For complete details on state taxes for Georgia corporations, visit Business Owner's Toolkit  or the State of Georgia .
• Federal tax identification number (EIN). An EIN is required for corporations 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.

Georgia business licenses

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.

S corporation election

Georgia recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Georgia information

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

• Georgia LLC Formation