Georgia LLC annual registration: $60, due between January 1 and April 1

Last verified 2026-10-31. Official sources linked below; unverified items are labeled.

Informational only. Not legal or tax advice. Confirmed means read on an official government page on 2026-10-31. Estimates are shown apart and are never added to confirmed totals.

What you must file

• Annual registration: "Each business entity registered or filed with the Office of Secretary of State is required to file an annual registration." It is due by April 1 each year and "may be filed as early as January 1" (Georgia SOS: How to File Annual Registration). verified
• Fee: $60 for an LLC online or on paper; the domestic LLC guide breaks it down as "$60.00 ($50 filing fee + $10 service charge)" (fee table; domestic entity guide). verified
• Late fee: the fee table lists "Penalty for Late Filing of Annual Registration" at $25.00 (Georgia SOS). verified
• What it lists: for an LLC, the registered agent's name and street address in Georgia and the mailing address of the principal office. It also updates your record: changes are made by filing another annual registration or an amended one ($30) (Georgia SOS). verified
• Filing ahead: an entity may file in advance for up to and including 3 calendar years (Georgia SOS). verified Each year's fee is paid when you file; fees are non-refundable.

When the first one is due

"The initial annual registration is due between January 1 and April 1 of the year following the calendar year in which the LLC was formed" (Georgia SOS domestic entity guide, verified). An LLC formed in November 2026 files its first one between January 1 and April 1, 2027, and the deadline is Thursday, April 1, 2027. The same LLC's 2028 deadline, April 1, falls on a Saturday; the calculator moves it to Monday, April 3, 2028, but the pages read do not say Georgia applies a next-business-day rule, so treat that shift as not verified and file before April 1.

What happens if you do not file

"Entities that do not timely file annual registrations, together with all required fees, may be subject to administrative dissolution or revocation of their authorization to transact business in this State" (Georgia SOS, verified). An administratively dissolved LLC may be reinstated within 5 years of the dissolution date; "there is a $260 ($250 filing fee + $10 service charge) fee to reinstate" (Georgia SOS domestic entity guide, verified).

Georgia taxes on a single-member LLC

Georgia charges a flat income tax rate of 4.99% for 2026, with a $15,000 standard deduction for single filers (Georgia Department of Revenue: Important Tax Updates, verified for 2026; later-year rates are not verified). A single-member LLC is disregarded for federal tax, so its profit flows to your own return; the IRS treats it as "disregarded as separate from its owner". The Department of Revenue says "the single member LLC is not subject to the Georgia net worth tax" (DOR net worth tax FAQ, verified); if the owner is a corporation, or the LLC elects to be taxed as one, the answer differs. Estimated Georgia tax payments may also be due (Form 500-ES); the due dates were not confirmed on a page read directly, so they are not verified.

What is different for a sole proprietor

A sole proprietor files no Secretary of State annual registration and pays no $110 formation fee. Georgia income tax on the profit is the same flat 4.99% either way. Federal estimated tax is due April 15, June 15, September 15 and January 15 (Form 1040-ES). Whether a sole proprietor must register a trade name with the county, and the fee, was not checked.

Not covered

City and county business taxes, licenses and occupation taxes are not covered here and are not in any total. Georgia sales tax on software or digital products is not computed in the totals. Check with the Georgia Department of Revenue before you sell to Georgia customers.

Sources (read 2026-10-31)

• Georgia Secretary of State: How to File Annual Registration
• Georgia Secretary of State: Create or Form a New Domestic Entity
• Georgia Secretary of State: Register a Foreign Entity
• Georgia Department of Revenue: Important Tax Updates
• Georgia Department of Revenue: Net Worth Tax for Corporations FAQ

Frequently asked

How much is the Georgia LLC annual registration?

$60: a $50 filing fee plus a $10 service charge, according to the Georgia Secretary of State. It is the same online and on paper. Filing late adds a $25 penalty.

When is the Georgia LLC annual registration due?

Between January 1 and April 1 each year. The first one is due between January 1 and April 1 of the year after the year the LLC was formed, so an LLC formed in November 2026 files its first one by April 1, 2027. You may file as early as January 1 and up to 3 calendar years in advance.

What happens if I do not file the annual registration?

An LLC that does not file on time, with the fees, is subject to administrative dissolution. An administratively dissolved LLC can be reinstated within 5 years for $260 ($250 filing fee plus a $10 service charge). A late filing carries a $25 penalty.

Does Georgia charge a franchise tax or net worth tax on a single-member LLC?

No net worth tax: the Department of Revenue says a disregarded single-member LLC is not subject to the Georgia net worth tax. The LLC's profit is taxed on the owner's own Georgia return at the flat 4.99% income tax rate for 2026.

Does a sole proprietor file a Georgia annual registration?

No. The annual registration is a Secretary of State filing for registered entities such as LLCs and corporations. A sole proprietor files none, but still pays federal tax and Georgia income tax on the profit.

Does a foreign LLC registered in Georgia also file it?

Yes. A foreign LLC with a Georgia certificate of authority files the annual registration between January 1 and April 1 each year, and failing to file can lead to revocation of the certificate.

Related: Georgia LLC cost, Texas LLC franchise tax and About this data.