Starting a Business in Georgia: Licenses, Registrations & Checklist
Georgia start-up checklist
Formation
- Form your LLC or corporation with Georgia Secretary of State, Corporations Division. Official page
- A trade name (DBA) is registered with the Clerk of Superior Court.
- Registered entities also file assumed names locally, not with the state.
Tax registration
- Register for state taxes with Georgia Department of Revenue. Official page
- Business-level tax: Corporate income tax and net worth tax.
- Sales tax: get a Georgia sales tax number (Georgia Tax Center) from Georgia Department of Revenue before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are collected through the state return.
- If you have employees, withhold Georgia income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Georgia Department of Labor. The 2026 taxable wage base is $9,500 per employee; experience-rated rates run from 0.04% to 8.1%. Official page
- New employers start at 2.64%.
- Workers' compensation through Georgia State Board of Workers' Compensation and private insurers. Required when: 3 employees
- Post the required labor notices at your workplace. Official page
Recurring filings
- File Annual Registration (LLCs, corporations and nonprofits): every year by April 1; fee $60.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Agencies
- Business filings and annual reports: Georgia Secretary of State, Corporations Division. Official page
- Taxes: Georgia Department of Revenue. Official page
- Unemployment insurance and labor rules: Georgia Department of Labor. Official page
- Workers' compensation: Georgia State Board of Workers' Compensation.
- Contractor licensing: Georgia State Licensing Board for Residential and General Contractors.
- Real estate licensing: Georgia Real Estate Commission.
- Alcohol licensing: Georgia Department of Revenue, Alcohol and Tobacco Division.
- Child care licensing: Georgia Department of Early Care and Learning.
- Health facility licensing: Georgia Department of Community Health.
Exceptions to watch
- City or county occupation tax certificate (City or county business license office): Georgia local governments issue business/occupation tax certificates.
- Cannabis: medical licensing only, regulated by Georgia Access to Medical Cannabis Commission.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Georgia
Choose a city to see its full list.