Georgia Business Compliance Checklist
Georgia has a flat 5.39% income tax (reduced from 5.75%) and a modest regulatory footprint — Atlanta drives most compliance nuance. This page covers everything from filing fees to sales tax to hiring laws.
$100
$50
Every year
4%
state base rate
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $100 |
| Corp filing fee (Articles of Incorporation) | $100 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $50 |
| Franchise tax | None |
3. Sales Tax
| State base rate | 4% |
| Combined rate range (with local) | 4% – 9% |
| Economic nexus (out-of-state seller) | $100,000 OR 200 transactions per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $7.25/hr (2025) |
| Paid sick leave law | None (federal only) |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Georgia Hiring Laws.
5. Workers' Compensation
Georgia allows private-market workers' comp insurance (competitive market). Coverage is required starting with your 3th employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Flat rate: 5.39% on all income.
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Georgia Distinctive
Compliance quirks and rules that separate Georgia from other states — worth understanding before you file.
- Georgia charges $100 for LLC formation and $50 for the annual report (called Annual Registration).
- Georgia's Corporations Division at the Secretary of State (sos.ga.gov) handles all entity filings; online filing is standard.
- Georgia phased its income tax to a flat 5.39% for 2025, dropping further in future years — a competitive draw for pass-through businesses.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Georgia Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.