Other filings required at time of incorporation
Some states require additional filings or steps at the time of incorporation, such as a county level filing, publishing notice of the incorporation in a local newspaper or an initial report filing. Georgia requires the following:
- Initial report.
Georgia requires corporations to file an initial report (Initial Annual Registration) within 90 days of incorporating.
- Publication requirement.
Georgia requires corporations to publish notice of the incorporation in the county of the corporation’s registered agent. The publication must be forwarded for publication no later than one business day after the incorporation date with the Secretary of State.
Professional services businesses
Georgia allows professionals, such as accountants, attorneys and physicians to form a
professional corporation (PC).
After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Georgia corporations.
Georgia corporate records
Georgia corporations must keep the following items with their corporate records at the principal place of business:
- Minutes from all meetings of directors and shareholders
- A record of actions taken by shareholder or directors without a meeting
- A record of all actions taken by a committee of the board of directors in place of the full board of directors
- A record of shareholders, including their names and addresses, listed alphabetically by class of stock
Georgia corporate taxes and fees
The following are taxation requirements and ongoing fees in Georgia:
- Annual report and franchise tax.
Georgia requires corporations to file an annual report, which is due April 1 and has a filing fee of $50. Georgia also has a franchise tax, which is calculated based on the corporation’s paid-in capital. The franchise tax is due on or before the 15th day of the third month following the beginning of the corporation’s taxable period.
For complete details on state taxes for Georgia corporations, visit
Business Owner's Toolkit or the
State of Georgia
- Federal tax identification number (EIN).
is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
- State tax identification number.
Georgia requires a state tax identification number.
Georgia business licenses
Business licenses and/or permits are required for most businesses. The BizFilings
Business License Application Package can help you stay on top of these requirements.
S corporation election
Georgia recognizes the federal S corporation election and does not require a state-level S corporation election.
Additional Georgia information
View the following additional resources BizFilings has for forming and maintaining companies in Georgia: