Georgia annual reports, deadlines, and fees
Start with your entity type below. Georgia reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Georgia filing agency ↗Georgia LLC reports
Georgia domestic and foreign LLCs file annual registration between January 1 and April 1 each year; a newly formed or qualified LLC files its first registration between January 1 and April 1 of the following calendar year. The current fee is $60.00 total online or paper, and an amended annual registration is $30.00 total. Late annual registration adds a $25.00 penalty. The report updates principal office and registered-agent information.
Georgia corporation reports
Georgia profit, professional, and benefit corporations file annual registration between January 1 and April 1, with a current $60.00 total fee. Nonprofit corporations pay $40.00 total. A corporation may choose a one-, two-, or three-year registration period and pays the fee for each year selected. The initial registration is due within 90 days after incorporation; late registration adds $25.00 and can lead to dissolution or revocation.
Georgia franchise and business taxes
Georgia does not impose a separate Secretary of State corporate franchise tax using an authorized-share method. Georgia corporate income tax and other tax obligations are administered by the Department of Revenue and are calculated from Georgia taxable income, apportionment, and entity classification. SOS annual-registration fees and penalties are separate from corporate income tax, estimated tax, and local business-license obligations.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Georgia charges a flat $25.00 penalty for late annual registration. A foreign corporation or LLC that fails to obtain authority on time may owe a $500.00 certificate-of-authority late penalty plus all fees that would have been imposed if registered when required; foreign LLP penalties can be $500 per year or part of a year. These charges are in addition to current registration fees.
Administrative dissolution and notices
Georgia can administratively dissolve a domestic corporation or LLC or revoke a foreign registration for failure to file annual registrations, pay the required fees, or maintain statutory information. The public rules do not state one universal day-by-day timeline; notices and Title 14 procedures govern. Operating after dissolution/revocation creates contract, service, and limited-liability risk.
Reinstate a Georgia business
Search eCorp for the entity and identify every missing annual registration and penalty. File all delinquent registrations and pay the $25 late penalty for each late filing. Submit the domestic corporation or LLC reinstatement application; the current schedule lists $250.00 online or $260.00 paper. Restore a valid Georgia agent and office, cure Department of Revenue matters separately, and verify active status after acceptance.
Reinstatement costs and back taxes
Georgia domestic corporation/LLC reinstatement is $250.00 online or $260.00 paper, plus all delinquent annual-registration fees and $25.00 late penalties. Foreign-entity revival or requalification can add the $500 authority penalty and all historical fees. Georgia tax back balances, interest, and penalties are assessed separately by the Department of Revenue and are not included in the SOS reinstatement amount.
Check the entity’s current Georgia status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Georgia certificate fees and ordering options.