Starting a Business in Georgia: Licenses, Permits & Requirements (2026)

Last updated: October 5, 2026

Plan a Georgia business launch around your structure, your location and the work you will do. This checklist brings registration, local approvals, taxes, insurance and optional services together so you can work through the setup in one place.

Georgia Business Requirements at a Glance

Decide what applies before choosing a provider. An LLC, a trade name and a local business license serve different purposes. Start with the requirement, then use the official route or get optional help.

Affiliate links may earn us a commission. Paid providers are optional; official filing routes are included.

Setup step	When it applies & what to budget	Your next step
Choose your business structureChoose first	An LLC can help separate business liabilities from personal assets, but is optional. Georgia’s standard domestic LLC formation charge is $110, including the $10 service charge. Compare ownership and ongoing obligations with a sole proprietorship or another structure. Provider and expedited-service fees are separate.	Understand Georgia LLC costs and filing, or use the official state filing route. If an LLC fits your business, ZenBusiness can help prepare and submit the formation filing. Starter begins at $0 plus state filing fees. Review optional services and renewal terms before ordering; licenses and ongoing business obligations are separate. Form an LLC with ZenBusinessAffiliate · Optional provider
Check licenses & your locationDepends on your work	Check the city or county for occupational tax certificates, business licensing, zoning and occupancy at your address. State professional and industry approvals are separate. Food service, childcare and licensed trades each require a different set of checks before opening.	Find your Georgia industry guide. Check the city or county for the location where you plan to operate.
Register a trading nameIf using an assumed name	If using a name different from the legal business name, file the trade name with the county Clerk of Superior Court. Georgia also requires publication once a week for two consecutive weeks in the appropriate local newspaper. Filing and publication costs vary locally.	Check the name-registration route for your structure.
Get your federal tax IDIf an EIN is needed	An employer identification number (EIN) identifies your business for federal tax purposes. Whether you need one depends on your structure and activities. It is free from the IRS. If forming an LLC or corporation, form it before applying.	Check eligibility and get an EIN free. You do not need to buy an EIN service.
Register for sales taxIf making taxable sales	Use the Georgia Tax Center for applicable sales, use and withholding registrations. Check whether you meet Georgia’s definition of a dealer: registration can be required even when sales are exempt, wholesale or online. Confirm the rules for your specific products and services.	Check tax registration and filing requirements.
Arrange business insuranceRequired coverage varies	Georgia generally requires workers’ compensation when you regularly employ three or more people, including regular part-time workers. Corporate officers and LLC members count under the state’s rules even when coverage is waived. General liability covers different risks; review your work and contracts before comparing policies.	Check Georgia workers’ compensation rules. Optional quote service: Simply Business can help you explore business insurance. Coverage and availability depend on your trade and underwriting. Get business insurance quotesAffiliate · Optional provider
Separate money & keep recordsPractical setup	Choose how you will separate business receipts and expenses, reconcile transactions and save tax records. Compare account fees, cash-deposit access and bookkeeping needs. Account-opening documents depend on the provider and business structure.	Prepare your formation or trading-name documents and tax ID, then compare business accounts. Set up a recordkeeping routine before your first payment.
Put customer agreements in writingDepends on your service	Agree on the work, price, payment dates, exclusions and cancellation terms before starting. A general service-agreement template may help with routine work; regulated or complex jobs can need specific contract terms or legal review.	Optional document service: use LawDepot to customize a service agreement, then check that it fits your work. Create a service agreementAffiliate · Optional provider
Set up invoices & paymentsChoose your payment method	Decide how customers will pay and when invoices are due. Compare transaction fees, hardware costs and payout timing. Buying a particular payment service is not a state requirement.	Optional payment service: explore Square for accepting customer payments and compare its fees with your expected sales. Explore Square paymentsAffiliate · Optional provider
Plan startup costs & cash reservesBorrowing is optional	Add filing costs, equipment, insurance and operating expenses before deciding whether to borrow. Financing options depend on revenue, time in business, credit and lender criteria. A new, pre-revenue business may not qualify.	Compare Georgia business loans and local funding programs, including application routes and startup requirements. Optional comparison service: SuperMoney Business Financing lets you explore funding options, subject to eligibility. Compare total repayment cost and payment frequency. Compare business financingAffiliate · Optional provider
Prepare for employeesIf hiring	Check unemployment-tax registration with the Department of Labor, withholding, new-hire reporting and workers’ compensation. Set up payroll records and required notices before hiring, and verify whether a worker is an employee rather than assuming a contractor label decides it.	Georgia employer registration Tax registration guidance
Calendar reports & renewalsFor your entity and licenses	Georgia LLCs file an annual registration by April 1; the current charge is $60 including the service charge. Keep the registered agent and business details current. Calendar city or county certificates, professional licenses and insurance renewals separately.	Check the official reporting and renewal guidance. Paid filing help is optional and may cost extra.

Need the detailed instructions? Continue below for state filings, employer obligations and links to the licensing agencies.

Related state guidance: 51-state business license requirements table.

How to Start a Business in Georgia (Step by Step)

Step 1: Choose Your Structure and Register It

An LLC is one option, not a requirement for every business. Compare ownership, liability and ongoing obligations before choosing. If an LLC fits your plans, the filing instructions below apply; our Georgia LLC guide explains the costs and options.

File Articles of Organization online through the Georgia Secretary of State eCorp portal. Cost: $100 online ($110 by mail). Processing is typically 1-3 business days online. Expedited processing is available for an additional $100.

Your LLC name must include “LLC,” “L.L.C.,” or “Limited Liability Company” and must be distinguishable from existing entities on file. Run a name search at ecorp.sos.ga.gov before filing. Your LLC must have a Georgia registered agent with a physical street address in Georgia — P.O. boxes are not accepted. You can serve as your own registered agent if you have a Georgia physical address, or hire a third-party service.

Annual Registration: Georgia LLCs and corporations must file an Annual Registration each year. The filing window is January 1 through April 1. Filing fee: $60 ($50 filing fee plus a $10 service fee). Late fee: $25 if postmarked after April 1. Failure to file for two consecutive years results in administrative dissolution of your entity. Multi-year registration (up to 3 years) is available.

Trade Name (DBA): If you operate under a name different from your LLC’s legal name, file a trade name registration with your county Superior Court Clerk, not the Secretary of State. Fees vary by county, typically $10-$25.

Get your free federal EIN immediately at IRS.gov. You need it to open a business bank account, register for Georgia state taxes, and hire employees.

Step 2: Register for Georgia State Taxes

Georgia’s tax registration portal is the Georgia Tax Center (gtc.dor.ga.gov), operated by the Georgia Department of Revenue. Use it to register for sales tax, withholding tax (if you hire employees), and any other state tax accounts you need.

Georgia Sales Tax

• State rate: 4%
• Local rate (county/city/special district): Up to approximately 5% additional. Local components can include county LOST, SPLOST, E-SPLOST, MARTA (Fulton/DeKalb/Clayton), and T-SPLOST.
• Atlanta combined rate: 8.9% in most city ZIP codes (4% state + 3% Fulton county + 1.5% Atlanta city + 0.4% T-SPLOST)
• Groceries: Unprepared food is exempt from the state 4% rate but may still be subject to local sales tax. Prepared food (food trucks, restaurants, catering) is fully taxable at the combined rate.
• Destination-based sourcing: Georgia sources sales tax to the delivery location, not the seller’s location. Verify the correct combined rate for each county where you make sales using the Georgia DOR rate lookup.
• Registration: Free at Georgia Tax Center. Number typically issued within 15 minutes.

Georgia Income Tax

Georgia uses a flat 4.99% income tax rate on both individual and corporate income for 2026 per the Georgia Department of Revenue. HB 463, signed by Governor Kemp on May 11, 2026, reduced the rate from 5.19% to 4.99% beginning January 1, 2026 (retroactive).

• Pass-through entities (LLCs, S-Corps, partnerships): income flows through to owners’ personal Georgia returns at 4.99%.
• C-Corporations: corporate income taxed at 4.99%, plus a net worth tax ranging from $0 to $5,000 annually based on the corporation’s net worth.
• 2026 rate: HB 463 locked in the 4.99% rate for tax year 2026 (cutting the prior 5.19% rate under HB 111). Verify the current rate at dor.georgia.gov.

Georgia Withholding Tax (if hiring employees)

Register for withholding through Georgia Tax Center. Georgia withholding is remitted monthly, quarterly, or semi-weekly depending on your payroll size. Withholding is in addition to federal payroll tax obligations and unemployment insurance.

Step 3: Get Your Local Occupation Tax Certificate

Georgia has no statewide general business license. Instead, every city and county in Georgia issues a local Occupation Tax Certificate (sometimes called a business license or business tax certificate). This is your primary local business permit.

• City or county, not both: Unlike some states, Georgia requires you to register with either the city (if your principal location is inside city limits) or the county (if in unincorporated area) — not both.
• Cost: Typically $50-$400/year, depending on jurisdiction, business type, and sometimes gross receipts or number of employees.
• Renewal: Annual, typically due January 1. Late penalties usually 10% of the tax plus interest.
• Where to apply: Your city business license office or county tax commissioner’s office.

E-Verify attestation: Under O.C.G.A. § 36-60-6, businesses with more than 10 employees must be registered with and use the federal E-Verify work authorization system. An affidavit attesting to E-Verify compliance is required as part of the Occupation Tax Certificate application. Businesses with 10 or fewer employees sign an affidavit attesting that they are exempt from the E-Verify requirement.

SAVE affidavit: Every applicant for an Occupation Tax Certificate in Georgia must execute a notarized SAVE (Systematic Alien Verification for Entitlements) affidavit certifying legal presence in the United States, along with a front-and-back copy of one secure and verifiable identification document. This is a Georgia-specific paperwork layer on top of the Occupation Tax Certificate itself.

Step 4: Register for Unemployment Insurance and Set Up Payroll

If you hire any employee, you must register for an unemployment insurance (UI) account with the Georgia Department of Labor (GDOL).

• New employer rate (2026): 2.7% on the first $9,500 of wages per employee. Experienced employer rates range from approximately 0.04% to 8.1% based on claims history.
• When required: You paid at least $1,500 in total wages in any calendar quarter, OR had one or more employees for at least part of a day in 20+ different weeks of a calendar year.
• Taxable wage base (2026): $9,500 per employee — significantly lower than many states, reducing the total UI cost per employee compared to states like Colorado ($30,600) or California ($7,000 with additional contributions).
• New hire reporting: Report every new or rehired employee to the Georgia New Hire Reporting Center within 10 days of hire.

No state paid family leave program: Unlike Colorado (FAMLI at 0.88%), California (SDI at approximately 1.3%), New York, New Jersey, Massachusetts, Washington, Oregon, and Connecticut, Georgia has no state-mandated paid family or medical leave program. Georgia employers are responsible only for federal FMLA compliance (unpaid, 50+ employees), if applicable. This materially reduces Georgia’s employer payroll burden relative to states with active paid leave programs.

No state minimum wage above federal: Georgia’s statutory state minimum wage is $5.15/hour, but nearly every employer is subject to the federal Fair Labor Standards Act, which sets the effective floor at $7.25/hour. Georgia state law also preempts local minimum wages — no city or county in Georgia may set a higher minimum wage for private-sector employers. This is the opposite of Colorado (Denver $19.29/hour) and California (multiple cities with local minimums $17-$19).

Step 5: Get Workers’ Compensation Insurance and Any State Professional License

Workers’ Compensation

Georgia requires workers’ compensation insurance for any business that regularly employs 3 or more workers, including regular part-time employees. Administered by the Georgia State Board of Workers’ Compensation (SBWC).

Situation	Georgia Requirement
3+ regular employees (full- or part-time)	Workers’ comp required
Corporate officers / LLC members	Count toward the 3-employee threshold unless they waive coverage via Form WC-10 (up to 5 may waive)
Sole proprietor with no employees	Optional
True independent contractors	Not required — but misclassification triggers penalties
Farm labor, domestic workers, federal employees	Exempt from Georgia workers’ comp

Penalties for non-compliance: Civil penalty of $500-$5,000 per occurrence, plus potential misdemeanor charges (fine of $1,000-$10,000 and/or up to 12 months imprisonment). In a workplace injury with no coverage, the employer is personally liable for the full cost of the claim and medical treatment.

State Professional Licenses

Many small-business industries in Georgia require a state-level professional license in addition to your local Occupation Tax Certificate. The Georgia Secretary of State’s Professional Licensing Boards Division oversees more than 40 professional boards, including:

• HVAC contractors — Georgia State Board of Conditioned Air Contractors (under the State Construction Industry Licensing Board, GCILB). Class I license (restricted to 175,000 BTU heating / 60,000 BTU cooling) for residential-scale work; Class II (unrestricted) for commercial. License renewal every two years by November 30 of odd-numbered years, with 4 hours of continuing education annually required. See the HVAC guide.
• Cosmetologists, barbers, nail technicians, estheticians — Georgia State Board of Cosmetology and Barbers. Salon shops require separate establishment registration. See the hair salon guide.
• Private investigators and security agencies — Georgia Board of Private Detective and Security Agencies. Georgia is one of the stricter licensing states for PIs — unlike Colorado, which had no licensing until 2021. See the PI guide.
• Used motor vehicle dealers — Georgia State Board of Registration of Used Motor Vehicle Dealers, under the SOS Licensing Division. The surety bond rose to $50,000 on the Board’s May 2026 form, a pre-licensing seminar must come before the application, and the “five cars a year” allowance people repeat does not exist. See the Georgia dealer license guide.
• Daycare / child care learning centers — not through the SOS boards, but through DECAL (Department of Early Care and Learning) via the KOALA portal. See the daycare guide.
• Food service and food trucks — not through the SOS boards, but through the Georgia Department of Public Health (DPH), with permits issued at the county level. See the food truck guide.
• Landscaping with pesticide application — commercial pesticide applicator license through the Georgia Department of Agriculture (GDA). See the landscaping guide.
• Residential cleaning services — no state license required; operate under LLC + local Occupation Tax Certificate. See the cleaning service guide.
• How to Get a Georgia Liquor License – state fees are small ($50-$200 plus a $100 investigation fee), but your city or county issues a second license that sets the real price and the real conditions
• Massage therapy in Georgia – Board of Massage Therapy: 500 clock hours where “supervised” means an instructor physically on site, MBLEx, and 24 CE hours of which 12 must be 70% hands-on

Georgia’s Tax and Payroll Environment: What’s Structurally Different

Three aspects of Georgia’s tax and payroll structure give it a competitive profile versus more heavily regulated states — and one aspect (E-Verify and SAVE) is where Georgia is more paperwork-heavy than most.

1. Lower structural payroll cost than coastal states. Georgia has no state paid family leave program, no state disability insurance program, no state-mandated sick leave, and a statutory minimum wage below the federal floor (meaning federal $7.25 applies uniformly, with no state topping up). Combined with a relatively low UI taxable wage base ($9,500), the all-in cost of a Georgia employee is materially lower than the same employee in Colorado, California, New York, New Jersey, Massachusetts, Washington, Oregon, or Connecticut — all of which have active state paid leave programs adding 0.5%-1.3% to employer payroll cost.

2. Flat 4.99% income tax for 2026. The flat income tax structure adopted in 2024 is among the simplest in the Southeast. HB 111 (2025) set the rate at 5.19% for 2025; HB 463 (signed May 11, 2026) then cut it to 4.99% beginning January 1, 2026. The corporate rate tracks the individual rate. Pass-through entities (the default structure for most small businesses) report income on owners’ personal returns at the flat rate.

3. E-Verify and SAVE paperwork at the local licensing stage. Georgia is one of the more aggressive states on work-authorization compliance. Every Occupation Tax Certificate application in Georgia requires a notarized SAVE affidavit certifying the applicant’s legal presence in the United States, with identification attached. Businesses with more than 10 employees must additionally attest to E-Verify registration. These requirements are layered on top of the ordinary local business license process — budget a notary visit and have your E-Verify company ID number ready before you apply.

City and County Variation in Georgia

Georgia has no statewide preemption of local business regulation for most industries. That means each city and county can add its own permit layers on top of state requirements. The three major markets in the state have meaningfully different environments:

Atlanta (Fulton and DeKalb): Atlanta operates the most structured local permitting environment of any Georgia city. The city issues Occupation Tax Certificates through the Department of Finance, runs the Street Eats Atlanta program for food trucks operating in city public right-of-way (with a separate $75/year vending permit plus $350 electronic reservation fee), and is the home of Atlanta’s Office of Inspector General for licensing compliance. Fulton County is home to Atlanta’s Hartsfield-Jackson Airport — the busiest airport in the world — and most of Georgia’s corporate headquarters. DeKalb County covers the eastern portion of Atlanta (Decatur, Stone Mountain). Both counties share MARTA sales tax (1%), pushing combined sales tax rates to 8.9%.

Savannah (Chatham County): Savannah’s tourism economy, centered on the Historic District, River Street, and City Market, drives seasonal demand in hospitality and food service. Savannah issues its own Business Tax Certificate and runs a city-specific food truck permitting program (MSFU Location Approval, $150/year, window January 1 – August 1 each year) through the city’s zoning office. Chatham County’s combined sales tax rate is 7%.

Augusta-Richmond County: Augusta operates as a consolidated city-county government, which simplifies licensing relative to a dual city/county structure elsewhere in Georgia. Augusta’s sales tax rate is 8%. The Masters Tournament (early April) and Augusta’s military installation (Fort Eisenhower, formerly Fort Gordon) drive distinctive demand patterns.

Other significant markets include Athens-Clarke County (University of Georgia, ~40,000 students, strong food-and-service economy), Columbus-Muscogee County (Fort Moore, industrial base), and fast-growing exurban counties like Gwinnett, Cobb, Forsyth, and Cherokee. Each has its own Occupation Tax Certificate process — contact the city or county business license office before you sign a lease or commit to a service area.

Georgia Market Context: Population Growth and Where the Demand Is

Georgia is among the fastest-growing states in the United States. The Atlanta 11-county metro added approximately 64,400 residents from April 2024 to April 2025, pushing metro Atlanta’s population close to 5.3 million. Fulton County added about 18,800 residents in that period and Gwinnett added 15,200. Forsyth and Cherokee counties each grew at approximately 2.4% — among the highest growth rates of any counties nationally. Georgia added roughly 143,000 residents statewide in the 2023-2024 period.

For a new small business, this growth translates into several compounding tailwinds: residential construction (driving demand for cleaning, HVAC, and landscaping services); high-density workforce populations in Midtown, Buckhead, the Perimeter, and Alpharetta (driving food truck and salon demand); childcare scarcity (Georgia has a documented shortage of approximately 161,000 Quality Rated daycare slots in metro Atlanta alone); and tourism and event volume (Savannah, Atlanta, and Augusta drive consistent out-of-state visitor demand).

Georgia is also a year-round outdoor operating climate for food trucks, landscaping, and outdoor events — a meaningful advantage over northern states where winter shuts down outdoor operations four to five months a year. Budget assumptions built on a 12-month operating calendar are realistic in most of Georgia.

Georgia Pre-K and Other State Programs Worth Knowing

If you operate a center-based daycare in Georgia, Georgia’s Pre-K program is a revenue opportunity that doesn’t exist in most states. Georgia was the first state in the country to offer universal, tuition-free pre-kindergarten (launched 1992, expanded statewide by 1995) and currently serves approximately 84,000 four-year-olds annually. The program is funded by the Georgia Lottery for Education, which insulates it from general-fund budget cuts. Licensed Child Care Learning Centers with DECAL credentials and a 20-child classroom capacity can apply to host Pre-K classrooms and receive lottery-funded grants per classroom — a stable, recurring revenue channel. Details on the daycare guide.

Georgia also operates the CAPS (Childcare and Parent Services) subsidy program for working families, reimbursing participating daycares at the 60th percentile of market rates as of FY 2026 (up from the 25th percentile in FY 2024). 2-star and 3-star Quality Rated programs receive quarterly Commitment to Quality (C2Q) bonus payments on top of base CAPS rates.

Cottage food operations: Georgia modernized its cottage food rules in the 2025 legislative session, allowing home-based cottage food producers to sell directly to people, grocery stores, and restaurants, with required signage at retail establishments noting the products are not subject to commercial food regulation. This is worth knowing for would-be food truck operators considering a staged entry path.

Georgia Business Guides by Industry

Georgia plumbing business guide — Master Plumber Class I and II licensing, insurance and startup steps for plumbing companies.

Georgia electrical business guide — Current contractor license classes, insurance, business registration, local approvals and startup planning.

Each industry has different state licensing, permit, and insurance layers on top of the common Georgia requirements above. Select the industry you are planning to start:

• How to Start a Cleaning Service in Georgia — no state license required, sales tax rules for cleaning services, workers’ comp at 3+ employees
• How to Start a Food Truck in Georgia — Georgia DPH oversight with county-level permits, mandatory commissary requirement, Atlanta Street Eats and Savannah MSFU permit programs, prepared-food sales tax
• How to Start a Daycare in Georgia — DECAL licensing through KOALA, Quality Rated TQRIS, CAPS subsidies, Georgia’s Pre-K provider opportunity
• How to Start an HVAC Business in Georgia — GCILB Conditioned Air Contractor license (Class I or Class II), EPA 608 refrigerant certification, local permitting
• How to Start a Hair Salon in Georgia — Georgia State Board of Cosmetology and Barbers licensing, establishment registration, sanitation rules
• How to Start a Landscaping Business in Georgia — GDA commercial pesticide applicator license, environmental compliance, workers’ comp rules
• How to Start a Private Investigation Business in Georgia — Georgia Board of Private Detective and Security Agencies licensing, background checks, bonding
• Do You Need an Arborist License in Georgia? – No arborist license – but applying pesticides to the lands of another needs a pesticide contractor license, a full-time certified applicator on staff and financial responsibility

Key Georgia Business Resources

Resource	What It Covers
Georgia Secretary of State	Business entity filings, Professional Licensing Boards Division, Conditioned Air, Cosmetology, PI licensing
Georgia eCorp portal	File Articles of Organization, annual registrations, name searches
Georgia Tax Center (gtc.dor.ga.gov)	Sales tax, withholding, income tax registration and filing
Georgia Department of Revenue	State tax policy, current rates, rate lookup tools
Georgia Department of Labor (GDOL)	Unemployment insurance accounts, employer tax rates
State Board of Workers’ Compensation	Workers’ comp requirements, Form WC-10 waivers, penalty schedule
DECAL (Early Care and Learning)	Daycare licensing (KOALA), Quality Rated, CAPS, Georgia’s Pre-K
Georgia Department of Public Health	Food service rules, county health permit framework
Georgia Department of Agriculture	Pesticide applicator licensing, cottage food, food safety programs
Georgia New Hire Reporting Center	Report new or rehired employees within 10 days
Federal E-Verify	Federal work authorization system — required for Georgia employers with 10+ employees
IRS EIN Application	Free federal tax ID number

How Long Do New Businesses Last in Georgia?

The Bureau of Labor Statistics follows every private-sector establishment in Georgia from the year it opens. Of the businesses opened in March 2024, 75.1% were still operating one year later. Among those opened in March 2020, 49.9% reached the five-year mark — 1.5 points below the national 51.4% — and 32.1% of the March 2015 cohort made it to ten years.

Two things keep those numbers from reading as grimly as they look. A closed establishment is not always a failed one: the BLS count includes owners who sold, merged, moved, or retired. And the businesses that last, grow — nationally, establishments reaching age ten average 11.7 employees, up from 4.4 when they opened. Rates for every state and 19 industries: business survival rates by state.

Frequently Asked Questions

How much does it cost to start an LLC in Georgia?

The filing fee for Articles of Organization with the Georgia Secretary of State is $100 online ($110 by mail). After formation, you pay $60 per year ($50 filing fee + $10 service fee) for the required Annual Registration, filed between January 1 and April 1. A $25 late fee applies after April 1. Multi-year registration (up to 3 years) is available. Failure to file for two consecutive years results in administrative dissolution.

Does Georgia require a general business license?

Georgia has no statewide general business license. Instead, each city and county issues a local Occupation Tax Certificate, typically $50-$400 per year. You register with either the city (if inside city limits) or the county (if in unincorporated area) — not both. Every application requires a notarized SAVE affidavit certifying legal presence in the United States, and businesses with more than 10 employees must attest to federal E-Verify registration per O.C.G.A. § 36-60-6.

What is Georgia’s income tax rate in 2026?

Georgia uses a flat 4.99% income tax rate on both individual and corporate income for 2026 per the Georgia Department of Revenue. HB 463, signed by Governor Kemp on May 11, 2026, reduced the rate from 5.19% (HB 111) to 4.99% beginning January 1, 2026. Verify the current rate at dor.georgia.gov.

Do I need to collect sales tax in Georgia?

If you sell taxable goods or certain services, yes. Georgia’s state sales tax rate is 4%, plus local county/city/special-district taxes of up to roughly 5%. Atlanta’s combined rate is 8.9% in most city ZIP codes (4% state + 3% Fulton + 1.5% Atlanta + 0.4% T-SPLOST). Georgia uses destination-based sourcing, so you must apply the rate of the delivery location, not your business location. Register free at the Georgia Tax Center. Unprepared grocery food is exempt from the state 4% rate but may still be subject to local sales tax. Prepared food is fully taxable.

When is my Georgia LLC Annual Registration due?

Annual Registrations are due between January 1 and April 1 each year. The filing fee is $50 plus a $10 service fee ($60 total). A $25 late fee applies if postmarked after April 1. If you miss the deadline for two consecutive years, the Secretary of State will administratively dissolve your LLC. Multi-year registration (up to 3 years) is available at a proportional fee.

Do I need workers’ compensation insurance in Georgia?

Georgia requires workers’ compensation insurance once you regularly employ 3 or more workers, including regular part-time employees. Corporate officers and LLC members count toward the three-employee threshold, though up to five of them may waive their own coverage using Form WC-10. Penalties for operating without required coverage include civil fines of $500-$5,000 per occurrence, potential misdemeanor charges (fine of $1,000-$10,000 and/or up to 12 months imprisonment), and personal liability for the full cost of any workplace injury claim. Administered by the Georgia State Board of Workers’ Compensation.

Does Georgia have a state paid family leave program?

No. Unlike Colorado (FAMLI at 0.88% of wages), California (SDI at approximately 1.3%), New York, New Jersey, Massachusetts, Washington, Oregon, and Connecticut, Georgia has no state-mandated paid family or medical leave program. Georgia employers with 50+ employees must still comply with federal FMLA (unpaid, 12 weeks). This is a meaningful structural difference in Georgia’s employer payroll cost relative to paid-leave states.

What is E-Verify and does my Georgia business need it?

E-Verify is the federal system for verifying work authorization. Under O.C.G.A. § 36-60-6, any Georgia business with more than 10 employees applying for a local Occupation Tax Certificate must attest that it is registered with and uses E-Verify. Businesses with 10 or fewer employees sign an affidavit attesting they are exempt. For E-Verify purposes, “employee” means W-2 workers who work 35+ hours per week — 1099 contractors don’t count toward the threshold. Register free at e-verify.uscis.gov.