Georgia Corporation Forms and Filing Requirements
Learn the forms and filing requirements for a Georgia corporation — Articles of Incorporation, annual registration, corporate tax returns, and business licenses. Bizee helps entrepreneurs handle the paperwork from day one.
Bizee Editorial Staff
Editorial Team
Georgia key filing facts
Filing fee: $100 (Articles of Incorporation, online); $110 (by mail)
Processing time: 7–10 business days standard; 1–2 business days expedited (additional fee applies)
State agency: Georgia Secretary of State, Corporations Division
Annual report due: Annual registration due between January 1 and April 1 each year
State tax rate: 5.75% corporate income tax; net worth tax also applies (Form 600)
Georgia corporation filing requirements
Forming a corporation in Georgia requires filing Articles of Incorporation with the Georgia Secretary of State, paying the state filing fee, and meeting ongoing requirements — including annual registration and corporate income tax filings. Requirements come from both the Georgia Secretary of State and the Georgia Department of Revenue, so there are a few moving parts to track from the start.
File Articles of Incorporation with the Georgia Secretary of State ($100 online, $110 by mail)
File an annual registration between January 1 and April 1 each year
File Form 600 (Georgia Corporate Income Tax Return) annually with the Georgia Department of Revenue
Get any required business licenses and permits before operating
Maintain corporate records including bylaws, meeting minutes, and a stock ledger
Forming a Georgia corporation: the Articles of Incorporation
To form a corporation in Georgia, you file Articles of Incorporation with the Georgia Secretary of State, Corporations Division. This is the document that legally creates your corporation. The filing fee is $100 online or $110 by mail. Standard processing runs 7–10 business days; expedited processing is available for an additional fee.
Your Articles of Incorporation need to include the corporation's name and principal address, the name and address of your registered agent, the number of authorized shares of stock, and the incorporator's name and signature. Georgia also requires a Transmittal Information form (Form CD 275) to accompany a mail filing — online filers complete this information as part of the online submission.
One thing that catches people off guard: Georgia requires a registered agent with a physical street address in the state. A P.O. box won't work. Your registered agent receives official legal and state correspondence on behalf of your corporation.
Annual registration requirements
Georgia corporations must file an annual registration with the Secretary of State each year between January 1 and April 1. The annual registration fee is $50. Missing this deadline can put your corporation's good standing at risk — the state can administratively dissolve a corporation that doesn't file.
The annual registration confirms your corporation's current registered agent, principal office address, and officer information. You file it through the Georgia Secretary of State's online portal. It's a short form, but it's due every year without exception — set a calendar reminder for January.
Georgia corporate tax forms
Georgia corporations with Georgia-source income file Form 600 (Georgia Corporate Income Tax Return) annually with the Georgia Department of Revenue. The return is due on or before the 15th day of the fourth month after the close of your tax year — for a calendar-year corporation, that's April 15.
Georgia also has a corporate net worth tax — sometimes called a capital stock tax — that applies to corporations whose net worth exceeds certain thresholds. This is reported on Form 600 as well. The state's corporate income tax rate is 5.75%.
If your corporation has nonresident shareholders and elects to file a composite return on their behalf, you'll also need Form CT-1 (Georgia Composite Return for Pass-Through Entities). Keep tax records — income, expenses, and supporting documentation — for at least 3 years from the filing date or the return's due date, whichever is later. A tax professional can help you figure out which forms apply to your specific situation.
Business licenses and permits
Filing your Articles of Incorporation creates your corporation legally, but it doesn't authorize you to operate in every industry or location. Depending on what your business does and where it operates, you may need state-level professional licenses, local business licenses, or industry-specific permits before you open your doors.
Georgia doesn't have a single statewide general business license, so requirements vary by county and city. Some industries — healthcare, construction, food service, financial services — have additional state licensing requirements through the Georgia Secretary of State's Professional Licensing Boards Division. Check both your local government and the state licensing boards relevant to your industry.
Required corporate records
Georgia corporations are required to maintain internal records even though most of these aren't filed with the state. These records are what protect your corporation's legal status if it's ever challenged.
At a minimum, keep corporate bylaws, minutes from board and shareholder meetings, a stock ledger showing all share issuances and transfers, and copies of all filed state and federal forms. Georgia law requires corporations to keep these records available for inspection by shareholders. Not keeping them doesn't just create an administrative gap — it can undermine the liability protection the corporate structure is supposed to provide.
FAQ
To form a corporation in Georgia, you need to file Articles of Incorporation with the Georgia Secretary of State, Corporations Division. The filing fee is $100 online or $110 by mail. Your Articles must include the corporation's name, principal address, registered agent information, number of authorized shares, and incorporator details.
Mail filers also need to include Form CD 275 (Transmittal Information form). Once the state approves your filing, your corporation is legally formed.
The Georgia Secretary of State charges $100 to file Articles of Incorporation online and $110 by mail. Expedited processing is available for an additional fee. After formation, you'll also owe a $50 annual registration fee each year, due between January 1 and April 1.
Georgia corporations with Georgia-source income need to file Form 600 (Georgia Corporate Income Tax Return) annually with the Georgia Department of Revenue. The return is due by the 15th day of the fourth month after your tax year closes — April 15 for calendar-year corporations. Georgia also has a corporate net worth tax that applies to corporations above certain net worth thresholds, also reported on Form 600.
Georgia corporations must file an annual registration with the Secretary of State each year between January 1 and April 1. The fee is $50. The registration updates your corporation's registered agent, principal office address, and officer information. Missing the deadline puts your corporation's good standing at risk — the state can administratively dissolve a corporation that doesn't file on time.
At the state level, the formation process is the same — both file Articles of Incorporation with the Georgia Secretary of State. The difference shows up in tax treatment. A C Corporation pays Georgia corporate income tax at the entity level using Form 600. An S Corporation passes income through to shareholders, who report it on their personal returns. Georgia recognizes the federal S Corp election, so no separate state S Corp election is required.
It depends. Georgia doesn't have a single statewide general business license. Most licensing requirements come from your county or city government, and some industries have additional state-level licensing through the Georgia Secretary of State's Professional Licensing Boards Division. Check both your local government and any state licensing boards relevant to your industry before you start operating.
Yes. Every Georgia corporation must have a registered agent with a physical street address in Georgia — a P.O. box won't work. The registered agent receives official legal and state correspondence on behalf of your corporation. You list the registered agent's name and address in your Articles of Incorporation and update it through the annual registration if it changes.
