How to Start a Corporation in Georgia

Filing fee: $100 online / $110 by mail

Processing time: Typically within 1 business day for online filings

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: Georgia corporate income tax rate: 5.75%

Starting a corporation in Georgia takes 6 steps: choose a name, appoint a registered agent, file Articles of Incorporation with the Georgia Secretary of State, get an Employer Identification Number (EIN), register for state taxes, and — if you want pass-through taxation — elect S Corporation status with the IRS.

Why form a corporation in Georgia

A Georgia corporation separates your personal finances from your business. If the business is sued or takes on debt, your personal assets stay protected — that separation is the core reason most founders choose to incorporate rather than operate as a sole proprietor.

Georgia is also a practical state to incorporate in. The online filing system is straightforward, the $100 filing fee is competitive, and the state's corporate income tax rate of 5.75% is flat — no graduated brackets to navigate. Georgia corporations can elect C Corp or S Corp tax treatment depending on their ownership structure and growth plans.

Step 1: Choose a name for your Georgia corporation

Your corporation's name must be distinguishable from every other business entity already on file with the Georgia Secretary of State. Before you file anything, run a name availability search through the Secretary of State's business search system.

• The name must include "corporation," "incorporated," "company," or "limited" — or an abbreviation like "Corp.," "Inc.," "Co.," or "Ltd."

• Words like "bank," "credit union," or "trust" require additional regulatory approval before you can use them

• The name can't include terms that suggest a government agency — things like "FBI" or "Treasury" are off-limits

• If your preferred name is available but you're not ready to file, you can reserve it with the Secretary of State

The name search catches conflicts early — it's a lot easier to pick a new name before filing than to amend your Articles of Incorporation after the fact.

Step 2: Appoint a registered agent

Every Georgia corporation must have a registered agent — a person or business with a physical street address in Georgia who is available during business hours to receive legal documents on behalf of your corporation. A P.O. box doesn't qualify.

You can serve as your own registered agent if you have a Georgia street address, but many founders use a registered agent service to keep their personal address off public records and make sure nothing gets missed when they're traveling or out of the office.

Step 3: File Articles of Incorporation with the Georgia Secretary of State

Filing Articles of Incorporation is the legal act that creates your Georgia corporation. You file through the Georgia Secretary of State's eCorp online system. Create a user account, select the option to create or register a business, and enter your corporation's information.

• Exact name of the corporation (must match your name availability search result)

• Type of corporation: domestic profit, domestic professional, or domestic nonprofit

• Mailing address of the corporation's principal office

• Name and street address of your registered agent in Georgia

The online filing fee is $100, payable by Visa, MasterCard, American Express, or Discover. If you file by mail, the fee is $110 — you'll also need to complete the Transmittal Form CD 227 and mail everything to the Corporations Division. Online is faster and costs less.

Step 4: Get an EIN from the IRS

An Employer Identification Number (EIN) is your corporation's federal tax ID. You need one to open a business bank account, hire employees, and file federal taxes. Apply for an EIN at irs.gov/ein — the IRS issues it immediately for online applications.

Every corporation needs an EIN, even if you don't plan to hire employees right away. It also keeps your Social Security number off business documents, which is worth doing from day one.

Step 5: Register for Georgia state taxes

After forming your corporation, register with the Georgia Department of Revenue through the Georgia Tax Center. Depending on your business activity, you may need a tax account number for corporate income tax, sales tax, withholding tax, or other state-specific permits.

You'll need your NAICS code — the North American Industry Classification System code that describes your business activity — when you register. Once you submit your registration, Georgia says you should receive your tax account number by email within about 15 minutes.

Step 6: Elect S Corp status (optional)

By default, a Georgia corporation is taxed as a C Corporation — the business pays corporate income tax, and shareholders pay tax again on dividends. If you want pass-through taxation instead, you can elect S Corporation status with the IRS by filing Form 2553.

S Corp status has eligibility rules: no more than 100 shareholders, all shareholders must be U.S. citizens or residents, and only one class of stock is allowed. If your corporation qualifies and you want the tax treatment, file Form 2553 within 75 days of formation or by March 15 for the election to apply to the current tax year. A tax professional can help you figure out whether S Corp or C Corp treatment makes more sense for your situation.