Georgia LLC annual report and yearly fees: what is due and when

What does a Georgia LLC have to file each year?

For forming the LLC in the first place, see how to form an LLC in Georgia.

When is it due?

Between January 1 and April 1 each year, starting in the calendar year after formation: an LLC formed in August 2026 files its first annual registration by April 1, 2027. The date is the same for every business, so the Secretary of State's systems are busiest in March. Filing in January avoids the rush.

How much does it cost?

$50 online or $60 by mail. A registration filed after April 1 adds a $25 late fee. Georgia also allows an LLC to file and pay for up to three years at once, $50 for each year, which reduces the risk of a missed year.

How do you file it?

1. Go to the Georgia Corporations Division online

   The Secretary of State's eCorp filing system.

2. Find the LLC by control number

   Shown on the formation filing and in the business search.

3. Confirm or update details

   Principal office, mailing address and registered agent.

4. Pay $50, or more for multiple years

   By card, and keep the confirmation.

What information do you need?

The annual registration usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Georgia entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.

What happens if you file late or not at all?

A registration filed after April 1 adds a $25 late fee. If the LLC still has not filed, it loses good standing and the Secretary of State can administratively dissolve it after notice, which ends its liability protection until reinstated.

How do you restore a dissolved LLC?

A dissolved Georgia LLC can be reinstated within five years of dissolution by filing an application for reinstatement with a $250 fee, plus each missed annual registration and late fee. After five years, reinstatement is no longer available and a new LLC would be needed. See reinstating a dissolved LLC.

What else does a Georgia LLC pay each year?

Owners pay Georgia's flat income tax on their share of profit. Most counties and cities require a business license, often called an occupation tax certificate, renewed each year. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns.

What does a typical year look like?

Is anything different for foreign owners?

No. A Georgia LLC owned by someone outside the US files the same annual registration in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Georgia Secretary of State, and you can always file directly. See business tax deadlines.

This guide is general information. It is not tax or legal advice for your situation.