Georgia LLC Annual Report Deadlines (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Annual Registration

Every Georgia LLC must file an Annual Registration with the Secretary of State's Corporations Division between January 1 and April 1 each calendar year. Per the GA SOS Business Division FAQ, an LLC's first Annual Registration is due between January 1 and April 1 of the year *following* the LLC's initial filing — not the year of formation itself. (Corporations have a different first-year rule of within 90 days of incorporation.) The filing keeps the state's record of the LLC's principal office, registered agent, and authorized signers current. Filings submitted online through eCorp are processed immediately. Multi-year registrations (up to 3 years) are also available.

Deadline: April 1.
Fee: $50 · $50 filing fee; an additional $10 service charge applies for a total of $60 per year.
Where to file: ecorp.sos.ga.gov

Other state tax obligations

Georgia does not impose a franchise tax on LLCs taxed as partnerships or as disregarded entities. The Georgia net worth tax applies only to entities classified as corporations for federal income tax purposes; LLCs that elect or default to partnership or disregarded-entity treatment are not subject to it. An LLC that elects to be taxed as a C corporation files Form 600 and is subject to corporate income tax and the net worth tax.

What happens if you miss it

Days late Status Fee Consequence
1+ days Late $25 A $25 late penalty is assessed on Annual Registrations not received by April 1.
60+ days Dissolved — Continued failure to file the Annual Registration or pay the required fees may result in administrative dissolution of the LLC by the Secretary of State, after which the LLC loses its authority to transact business in Georgia until reinstated.

Reinstatement fee: $250 · $250 filing fee plus a $10 service charge ($260 total) to reinstate an administratively dissolved domestic LLC; reinstatement must be applied for within 5 years of the date of administrative dissolution.

Frequently asked questions

When is a Georgia LLC's Annual Registration due?

Between January 1 and April 1 of each calendar year. For LLCs specifically, the *first* Annual Registration is due between January 1 and April 1 of the year *following* the year of initial filing — not the year of formation itself (per the GA SOS Business Division FAQ; corporations follow a different 90-day first-year rule). Filings postmarked or submitted after April 1 are subject to a $25 late penalty.

How much does the Georgia LLC Annual Registration cost?

$50 filing fee, plus a $10 service charge — $60 total per year. Multi-year registrations covering up to three years are also available at the eCorp portal.

Where do Georgia LLCs file the Annual Registration?

Online through the Secretary of State's eCorp system at ecorp.sos.ga.gov. Online filings are processed immediately. A One Click Annual Registration option is available for LLCs that have no information changes and are current on prior fees.

Does a Georgia LLC owe franchise tax or net worth tax?

No, in most cases. Georgia's net worth tax applies only to entities classified as corporations for federal income tax purposes. An LLC that defaults to partnership taxation or is a single-member disregarded entity is not subject to the net worth tax. An LLC that elects to be taxed as a C corporation files Form 600 and is subject to the corporate income tax and net worth tax.

What happens if a Georgia LLC misses the April 1 deadline?

A $25 late penalty is added to the registration fee. Continued failure to file or pay can lead to administrative dissolution of the LLC by the Secretary of State. A dissolved LLC loses its authority to transact business in Georgia until it is reinstated.

How do I reinstate an administratively dissolved Georgia LLC?

File an Application for Reinstatement with the Secretary of State within 5 years of the date of administrative dissolution. The reinstatement fee is $250 plus a $10 service charge ($260 total), in addition to any past-due Annual Registration fees and late penalties.

Sources

  1. Georgia Secretary of State — How to File Annual Registration · retrieved May 10, 2026
  2. Georgia Secretary of State — Business Division FAQ · retrieved May 10, 2026
  3. Georgia Secretary of State — Corporations Division Filing Fees (Rev. 8/2025) · retrieved May 10, 2026
  4. Georgia Secretary of State — How to Guide: Reinstate an Entity · retrieved May 10, 2026
  5. Georgia.gov — Renew an LLC · retrieved May 10, 2026
  6. Georgia Department of Revenue — Limited Liability Companies FAQ · retrieved May 10, 2026
  7. Georgia Department of Revenue — Corporate Income and Net Worth Tax · retrieved May 10, 2026

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