Georgia
Taxes and business formation • USA 2025–2026
TL;DR
Georgia at a glance — 2026 figures
State filing fees and tax position for individuals and companies registered in Georgia.
| Parameter | Value |
|---|---|
| Personal income tax | See the income tax section below |
| LLC formation fee | $105.00 |
| LLC annual report fee | $55.00 |
| LLC annual report deadline | April 1 |
| LLC dissolution fee | $0.00 |
| Corporation formation fee | $160.00 |
| Corporation annual report fee | $55.00 |
State filing fees are set by the Secretary of State and change without notice — the official source is linked in each section below. Federal figures for tax year 2026 are on the 2026 tax cheat sheet.
Updated: August 2026
Corporation in Georgia
Tax system of Georgia
Income Tax
Georgia uses a progressive personal income tax with rates ranging from 1% to 5.49% (for 2024–2025).
Sales Tax
Georgia's sales tax rate is 4%, but local taxes can push it up to 7% in some areas. We provide services for obtaining a Sales Tax Certificate and for preparing and filing the Sales and Use Tax Return. We advise business owners on registration, calculation, and reporting.
Property Tax
The average property tax rate is 0.72% of a home's value, which is one of the lowest rates in the country.
Business Taxes
Companies in Georgia are subject to a corporate tax rate of 5.75%, which applies only to C-corporations. In addition, C-corporations pay a Net Worth Tax, with rates ranging from $10 to $5,000 depending on asset levels.
Annual Reporting
The state requires annual filing of an Annual Registration (the local equivalent of the Annual Report) for all business types by April 1. We provide services for preparing and filing the Annual Report.
Excise Taxes
Georgia levies excise taxes on items such as alcohol, tobacco, and fuel. These charges vary depending on the category of goods.
Frequently asked questions
Does Georgia have a personal income tax?+
Yes. Georgia levies a personal income tax on residents. The current rates and brackets are set out in the income tax section on this page, with a link to the state tax authority — rates are revised by the legislature, so always check the official source before filing.
How much does it cost to register an LLC in Georgia?+
The state filing fee in Georgia is $105.00. On top of that you need a registered agent with a physical address in the state, and FinTaxes charges from $299 for the formation service itself.
When is the annual report due for a Georgia LLC?+
The Georgia annual report fee is $55.00, due April 1. Missing it typically triggers a late penalty and, if left unresolved, administrative dissolution of the company.
Do I need to live in Georgia to open an LLC there?+
No. You do not need to live in Georgia — or in the United States at all — to own an LLC registered there. Non-residents can form and own a US LLC; what the state requires is a registered agent with a physical in-state address. Your own tax residency is a separate question and decides which returns you file.
Can FinTaxes file my Georgia state return remotely?+
Yes. FinTaxes prepares and e-files federal and Georgia state returns entirely remotely, for clients anywhere in the US or abroad, as an Authorized IRS e-file Provider.
Starting a business in Georgia?
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