Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Georgia does not require you to reserve a business name before registration, but it’s recommended to ensure your desired name is available:

• Check Name Availability: Georgia Business Entity Search
• Reserve a Business Name: Fee: $25.
  • File Online 

Submit the necessary formation documents based on your business structure to the Georgia Secretary of State:

• LLC: File Articles of Organization.

  • Fee: $100.
  • File Online 

• Corporation: File Articles of Incorporation.

  • Fee: $100.
  • File Online 

If operating under a name different from your legal business name, register a Trade Name with your local county’s Clerk of Superior Court:

• Contact your county Clerk of Superior Court for details.
  • Find Clerk Information 

If your business will hire employees or sell goods, register with the Georgia Department of Revenue:

• Sales and Use Tax Permit: Required for businesses selling taxable goods or services.
  • Register Online 
• Employer Taxes: Register for withholding and unemployment taxes if you have employees.
  • Employer Registration 

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use Georgia's Start a Small Business Guide to identify required licenses:
  • https://www.georgia.org/small-business

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

Annual Registration: LLCs and Corporations must file an Annual Registration with the Georgia Secretary of State:

• Fee: $50.
• File Online 

• Georgia Secretary of State – Corporations Division: Visit here
• Georgia Department of Revenue: Visit here
• Georgia Small Business Development Center (SBDC): Visit here