How to Incorporate a Business in Georgia
Learn how to incorporate a business in Georgia. This guide covers Articles of Incorporation, state filing fees, processing times, C Corp vs. S Corp, and what comes after formation.
Bizee Editorial Staff
Editorial Team
Georgia at a glance
Filing fee: $100 online / $110 by mail
Processing time: 7 business days (online, standard); 15 business days (mail, standard); 2-business-day expedited for $100 additional; same-business-day for $250 additional (submitted before noon)
State agency: Georgia Secretary of State, Corporations Division
Annual report due: [ANNUAL_REPORT_DUE — verify with Georgia SOS]
State tax rate: [STATE_CORPORATE_TAX_RATE — verify with Georgia DOR]
How to incorporate in Georgia
To incorporate a business in Georgia, you file Articles of Incorporation with the Georgia Secretary of State's Corporations Division, pay a $100 filing fee online (or $110 by mail), and appoint a registered agent with a Georgia address. Standard online processing takes 7 business days. Expedited options are available for an additional fee.
Why incorporate in Georgia
Georgia is one of the more business-friendly states in the Southeast, with a growing economy, a relatively low corporate tax burden, and a state government that has invested in business development incentives. For entrepreneurs who plan to raise outside investment or issue stock, a Georgia corporation gives you the legal structure to do that.
A corporation is a separate legal entity from its owners. That separation means shareholders generally aren't personally on the hook for corporate debts — their exposure is limited to what they invested. That's the core reason most founders choose a corporation over a sole proprietorship when they're building something they expect to grow.
Georgia isn't the only state worth considering, but if your business operates here, incorporating in Georgia keeps your compliance straightforward and avoids the cost of registering as a foreign corporation in a second state.
Georgia corporation types: C Corp vs. S Corp
When you file to form a corporation in Georgia, you're forming a C Corporation by default. Whether you stay a C Corp or elect S Corp status is a tax decision you make with the IRS after formation — not a separate filing with the state.
C Corporation
A C Corp is the default corporation structure. It can have unlimited shareholders, issue multiple classes of stock, and accept investment from venture capital funds. The trade-off is double taxation: the corporation pays corporate income tax on its profits, and shareholders pay personal income tax again on any dividends they receive. C Corps make the most sense when you plan to raise outside capital or eventually go public.
S Corporation
An S Corp isn't a separate entity type — it's a federal tax election you file with the IRS using Form 2553 after your corporation is formed. With S Corp status, profits and losses pass through to shareholders' personal tax returns, avoiding the double taxation of a C Corp. The catch: S Corps are limited to 100 shareholders, all of whom must be U.S. citizens or residents, and you can only issue one class of stock. Talk to a tax professional to figure out whether the S Corp election makes sense for your situation.
How to incorporate in Georgia: 6 steps
Incorporating in Georgia takes 6 steps. You can file online through the Georgia Secretary of State's eCorp system, which is faster than mailing paper documents and costs $10 less. Here's what the process looks like from start to finish.
Step 1: Choose a unique business name
Your corporation's name must be distinguishable from any other registered business name in Georgia. Search the Georgia Secretary of State's business name database before you file — if your name is already taken or too similar to an existing one, your filing will be rejected. Georgia corporation names must include a designator like "Corporation," "Incorporated," "Company," or an abbreviation of one of those.
Step 2: Appoint a registered agent
Every Georgia corporation must have a registered agent — a person or business with a physical Georgia address who can receive legal documents and official state mail on your behalf. You can serve as your own registered agent if you have a Georgia street address, but many business owners use a registered agent service to keep their personal address off public records and make sure nothing gets missed.
Step 3: File your Articles of Incorporation
The Articles of Incorporation is the document that officially creates your corporation. You file it with the Georgia Secretary of State's Corporations Division. Filing online through the eCorp system costs $100 and processes in 7 business days under standard processing. If you file by mail, you'll also need to include the Transmittal Form – Corporation (CD 227), and the fee is $110. Mail filings take 15 business days under standard processing.
Step 4: Choose standard or expedited processing
Georgia offers expedited processing if you need your corporation formed faster. Two-business-day processing costs an additional $100. Same-business-day processing costs an additional $250, but the filing must be submitted before noon on a weekday. These fees are on top of the standard $100 online filing fee.
Step 5: Set up your corporate records
After your Articles of Incorporation are approved, you'll need to hold an organizational meeting, adopt bylaws, issue stock to initial shareholders, and appoint directors and officers. These steps aren't filed with the state, but they're part of what makes your corporation a real, functioning legal entity. Skipping them can create problems if your corporation is ever challenged in court.
Step 6: Get your Employer Identification Number (EIN)
Your corporation needs an Employer Identification Number (EIN) from the IRS to open a business bank account, hire employees, and file federal taxes. You can apply for an EIN at no cost at irs.gov. Most applicants get their EIN the same day when applying online.
After you incorporate: taxes and licenses
Forming your corporation is the first step. After that, you may need to register with the Georgia Department of Revenue and get any permits or licenses your business requires before you start operating.
Georgia requires businesses to register with the Georgia Department of Revenue if they'll be collecting sales tax, withholding payroll taxes, or paying other state business taxes. You can complete state tax registration through the Georgia Tax Center, the state's online portal. You'll need a North American Industry Classification System (NAICS) code for your business type when you register.
Licensing requirements vary by industry and location. Some businesses need a state-level professional license; others need a local business license from their city or county. Check with your local government and the Georgia Secretary of State to figure out what applies to your business.
Trade names and DBAs in Georgia
If your Georgia corporation does business under a name other than its legal corporate name, you need to file a trade name — also called a DBA (doing business as) — with the Clerk of the Superior Court in the county where your business is located. Georgia trade names are filed at the county level, not with the Secretary of State.
Georgia law requires the trade name registration to be filed within 30 days after you start doing business under that name. The filing typically requires the trade name, a description of the business, the names and addresses of the owners, and notarized signatures. Before you file, search county trade name records to confirm the name isn't already in use.
FAQ
The state filing fee is $100 when you file online through the Georgia Secretary of State's eCorp system, or $110 if you file by mail. Expedited processing costs an additional $100 for 2-business-day turnaround, or $250 for same-business-day processing (if submitted before noon on a weekday). These are state fees only — they don't include any professional service fees.
Standard online filings are processed in 7 business days. Mail filings take 15 business days under standard processing. If you need it faster, Georgia offers 2-business-day expedited processing for an additional $100, or same-business-day processing for an additional $250 when the filing is submitted before noon on a weekday.
The Articles of Incorporation is the formation document you file with the Georgia Secretary of State to legally create your corporation. It includes your corporation's name, registered agent information, and other required details. You file it online through the eCorp system or by mail with the Transmittal Form – Corporation (CD 227). Once the state approves it, your corporation officially exists.
Both are corporations formed the same way with the Georgia Secretary of State. The difference is a federal tax election. A C Corp pays corporate income tax on profits, and shareholders pay personal income tax on dividends — that's the double taxation trade-off. An S Corp passes profits and losses through to shareholders' personal returns, avoiding double taxation, but it's limited to 100 shareholders who must be U.S. citizens or residents. Talk to a tax professional to figure out which structure fits your situation.
Yes. Every Georgia corporation must have a registered agent with a physical Georgia street address. The registered agent receives legal documents and official state correspondence on behalf of your corporation. You can serve as your own registered agent if you have a Georgia address, or you can use a registered agent service to keep your personal address off public records.
It depends. If your corporation will collect sales tax, withhold payroll taxes, or pay other Georgia business taxes, you need to register with the Georgia Department of Revenue through the Georgia Tax Center. Not every corporation needs to register immediately — it depends on your business activity. Check with the Georgia Department of Revenue or a tax professional to figure out what applies to your business.
You form a standard corporation with the Georgia Secretary of State first — there's no separate S Corp filing at the state level. After your corporation is formed and you have your EIN, you file Form 2553 with the IRS to elect S Corp tax status. The IRS has deadlines for when the election must be filed relative to your tax year, so talk to a tax professional before you file to make sure the timing works for your situation.
