Georgia LLC Annual Registration: $60, Due January 1 to April 1
Georgia calls its annual filing an Annual Registration, not an annual report. It costs $60, it is due between January 1 and April 1 every year, and the first one is due in that window in the year after formation. A $25 late penalty and, eventually, administrative dissolution sit behind it.
The registration, in one table
| Item | Georgia rule |
|---|---|
| Name of the filing | Annual Registration, filed with the Secretary of State through eCorp or on paper |
| Window | January 1 to April 1, every calendar year. The window is fixed statewide and is not tied to your formation anniversary |
| First due date | January 1 to April 1 of the year following the calendar year in which the LLC was formed. No registration is due in the formation year |
| Fee | $60, a $50 fee plus a $10 service charge, the same online and on paper |
| Late penalty | $25 |
| Prepayment | Georgia permits filing annual registrations in advance for up to 3 calendar years, at $60 per year |
| Foreign LLCs | The same $60 registration, in the same window, starting the year after qualification |
How Georgia enforces it: notice, 60 days, dissolution
Georgia does not dissolve an LLC the day after April 1. The Secretary of State may commence administrative dissolution when an LLC does not deliver its annual registration, with all required fees and penalties, within 60 days after it is due. The same section lists the companion grounds: being without a registered agent or registered office for 60 days or more, failing to notify the Secretary of State within 60 days of an agent or office change, resignation, or discontinuance, or a payment to the Secretary of State that is dishonored and not cured. When a ground exists, the Secretary of State gives notice, and the LLC then has 60 days after notice is provided to correct each ground or demonstrate that it does not exist. Only if the ground is still uncorrected at the end of that cure period does the Secretary of State administratively dissolve the LLC by signing a certificate of dissolution. The practical reading: the $25 late penalty is the cheap stage of this process, and the notice letter is the last cheap exit. Treat either one as a file-this-week signal, not as background noise.
Reinstatement: $260, within five years
An administratively dissolved Georgia LLC can apply for reinstatement within 5 years of the effective date of the dissolution. The application costs $260, a $250 fee plus the $10 service charge, and the delinquent annual registrations and penalties must also be brought current as part of curing the grounds. Only domestic entities reinstate in Georgia. A foreign entity whose authority was revoked qualifies again by a new application instead. Compare the arithmetic with Florida's model and with doing nothing: one on-time registration is $60, one late registration is $85 with the penalty, and one dissolution-and-reinstatement cycle starts at $260 before the back registrations are counted. The registration is also where agent and office changes are normally reported, and an amended annual registration filed on its own costs $30.
The rest of the Georgia recurring list
- Registered agent upkeep: no separate annual agent filing, but the agent and office record must stay continuously accurate, and a 60-day gap is an independent ground for dissolution.
- No LLC publication, ever: the newspaper publication duty in Georgia belongs to corporations. It never becomes an LLC obligation in a later year.
- Taxes follow activity and classification, not the calendar: a default LLC pays no Georgia net worth tax and no entity-level income tax. Sales tax, withholding, and unemployment accounts run on their own schedules through the Department of Revenue and the Department of Labor.
- Closing on purpose is separate and cheap: after winding up, file a Certificate of Termination, Form CD 415. It costs $0 online and $10 on paper. Our dissolution guide covers the order of operations.
Sources, checked Nov 8, 2026
Georgia Secretary of State, Corporations Division: filing fees effective September 6, 2025 ($100 plus $10 for Articles of Organization, $60 Annual Registration, $25 late penalty, $260 reinstatement, $235 foreign certificate of authority), the LLC filing procedure revised September 2025 (eCorp, Form CD 030 and CD 231, first registration due the year after formation), the corporation filing procedure (publication is corporation-only, $40 to the newspaper), and the First Stop Business Information Center, at sos.ga.gov. Georgia Department of Revenue: Limited Liability Companies FAQ (partnership classification and net worth tax only on corporate treatment) at dor.georgia.gov. Georgia.gov: File for a DBA (county Clerk of Superior Court filing, amount varies by county) at georgia.gov. Official Code of Georgia Annotated sections 14-11-204, 14-11-207, 14-11-209, 14-11-603, and 14-11-1103.
General Information Only
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