Stay compliant in Georgia

Most of these dates repeat every year. Put them on a calendar now.

What’s different in Georgia

• The first annual registration is not the same for an LLC and a corporation. A corporation files within 90 days. An LLC’s first one is the year after formation.
• The sales tax certificate does not renew. The returns still do, every month for most taxpayers.
• A corporation pays income tax and may also pay a net worth tax. They are separate. A net worth of $100,000 or less means no net worth tax, but the return is still filed.
• A trade name does not renew. An annual registration does.

Your Georgia calendar

What	When	Cost
LLC, profit corporation, professional corporation, benefit corporation, or limited partnership annual registration, with the Secretary of State	between January 1 and April 1; you can file up to and including 3 calendar years ahead	$60
Nonprofit corporation annual registration, with the Secretary of State	between January 1 and April 1	$40 on the fee schedule. The formation guide still lists $50. Check the total at checkout
A corporation’s first annual registration	Within 90 days of incorporation, or between January 1 and April 1 of the next calendar year if formed between October 2 and December 31	The annual registration fee for that type of corporation
Late annual registration	After the window closes	$25 on top of the fee
Sales and use tax return, with the Department of Revenue	the 20th day of the month after the period being reported; every month for most taxpayers	Tax due. File even when no tax is due
C corporation income tax, with the Department of Revenue	Return due the 15th day of the fourth month after the tax year ends	4.99% of Georgia taxable net income.* Estimated tax during the year if net income is expected to exceed $25,000
Corporation initial net worth tax return, with the Department of Revenue	the 15th day of the fourth month after incorporation for a C corporation. The page’s general rule, before that C corporation timing, is the 15th day of the third calendar month after incorporation	None if net worth is $100,000 or less. The maximum is $5,000
Unemployment tax and wage report, with the Department of Labor	April 30, July 31, October 31, and January 31	2.70% for a new employer, on the first $9,500 of each employee’s wages
Trade name	No renewal	A new filing only if ownership or the name changes. The county sets that fee

The income tax rate above is the figure on the live Department of Revenue page, 4.99%.* The 2025 instruction booklet still prints 5.19% for a tax year beginning in 2025. Check the official source for the year you are filing.

The income tax row is for C corporations, including an LLC taxed as one. If Georgia recognizes an S corporation election, the shareholders pay the income tax instead of the corporation. A sole proprietor has income tax on the personal return, any sales tax returns, and local license renewals.

Do this

1. File the annual registration on eCorp inside the window. You can file the current year, or up to three years ahead. Fees are not refunded if you later dissolve. Confirm the year is actually due before you pay.
2. File the corporation’s first annual registration on time, within 90 days, with the names of three principal officers. The October 2 rule is the exception.
3. File each sales tax return on the Georgia Tax Center, including a period with no sales. Most filers are monthly. If you owe more than $500 on a sales tax return, you have to file and pay electronically.
4. File the corporate return and, if it applies, the net worth return. They are not the same filing. A corporation under the net worth threshold still files the net worth return.
5. File unemployment reports if the Department of Labor has found you liable. You report all wages. Tax applies to the first $9,500 per employee.
6. Keep the registered agent and the principal office current. A change during the year is an annual registration or an amended one.* Check the official source for that fee, and pay what the screen shows. The address has to be a physical street address in Georgia.

What you get back

An annual registration on the entity’s public record, and a sales tax return accepted for that period. The sales tax certificate itself is not reissued each year.