Incorporate in Georgia

Choosing a Business Type

Requirements and Fees

State Facts

Starting a Business in Georgia

Requirements and Fees
for Incorporating in Georgia

Corporate Name Endings

• The name shall include the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name shall not exceed 80 characters, including spaces and punctuation. The name may not contain language stating or implying the corporation is organized for a purpose other than that permitted by Georgia law or the articles of incorporation. The name may not contain anything that, in the reasonable judgment of the Secretary of State, is obscene. The name must be distinguishable from the other corporation names in the state.

Corporation Requirements

• Director Information
  • Minimum Number - One or more.
  • Residence Requirements - No provision.
  • Age Requirements - Directors must be a natural person at least 18 years of age.
  • Directors are not required to be listed in the articles of incorporation.
    
• Officer Information
  • Officers are not required to be listed in the articles of incorporation.
    
• Stock Information
  • An increase in shares or par value does not affect initial filing fees.
    
• Corporate Records
  • Corporate records must be kept; however, they are not required to be stored at a specific location.

Taxes and Fees

• Annual Statements
  • All businesses must file an Annual Registration Form. The cost is $30. The form is due within 90 days of incorporating and annually by April 1st.
    
• Income Tax Rate
  • The income tax rate is 6% of net taxable income.
• Net Worth Tax
  • Net worth, including issued capital stock, paid in surplus, is taxed by the state as listed below and earned surplus. The net worth is presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. No par value shares have the value fixed for stock by the Commissioner from the required return and any other information available to Commissioner.
    
    

  • Net worth over	But Not over	Tax
    $0	$10,000	$10
    10,000	25.000	20
    25,000	40,000	40
    40,000	60,000	60
    60,000	80,000	75
    80,000	100,000	100
    100,000	150,000	125
    150,000	200,000	150
    500,000	300,000	200
    300,000	500,000	250
    500,000	750,000	300
    750,000	1,000,000	500
    1,000,000	2,000,000	750
    2,000,000	4,000,000	1,000
    4,000,000	6,000,000	1,250
    6,000,000	8,000,000	1,5000
    8,000,000	10,000,000	1,750
    10,000,000	12,000,000	2,000
    12,000,000	14,000,000	2,500
    14,000,000	16,000,000	3,000
    16,000,000	18,000,000	3,500
    18,000,000	20,000,000	4,000
    20,000,000	22,000,000	4,500
    22,000,000	over	5,000

    
    
• S Corporation
  • S Corporation status is recognized by the State of Georgia as long as all shareholders are subject to income tax in the state. Non-resident shareholders must execute a consent agreement to pay Georgia income tax on their portion of the income in order for the S corporation to be recognized for Georgia purposes. A separate state election from the federal election is not required.
    
    
• Licenses
  • Georgia requires most businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.