Georgia State Law

Georgia businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the county clerk. Businesses with employees or…

Source: GA Secretary of State

Georgia employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: GA Department of Labor

Georgia employers must report all newly hired and rehired employees to the State Directory of New Hires within 10 days of the hire date. Reports must include the employee name,…

Source: GA Department of Labor

Georgia corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $100 fee online. Corporations must designate a registered agent in Georgia and file…

Source: GA Secretary of State

Georgia LLCs and corporations must file an Annual Registration with the Secretary of State between January 1 and April 1 each year. The filing fee is $50 online. Failure to…

Source: GA Secretary of State

Georgia imposes a flat 5.39% corporate income tax on net income attributable to Georgia, reduced from 5.75% as part of a phased reduction toward a flat rate. C corporations file…

Source: GA Department of Revenue

Georgia imposes a state sales tax of 4% on retail sales of tangible personal property and certain services, with county taxes bringing combined rates to between 6% and 9%. Groceries…

Source: GA Department of Revenue

Georgia state minimum wage is $5.15 per hour under state law, but covered employers must pay the federal minimum of $7.25 per hour. In practice, the federal minimum applies to…

Source: GA Department of Labor

Georgia employers with three or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or the State Board of Workers Compensation assigned risk plan.…

Source: GA State Board of Workers Compensation

Georgia professional licensing is administered through the Secretary of State Professional Licensing Boards Division, which oversees more than 40 license types including engineers, architects, real estate agents, healthcare providers, accountants,…

Source: GA Secretary of State

Georgia requires residential and general contractors performing work valued at $2,500 or more to be licensed by the State Licensing Board for Residential and General Contractors. Electrical, plumbing, and HVAC…

Source: GA State Licensing Board for Residential and General Contractors

Georgia offers a Job Tax Credit of $750 to $4,000 per new full-time job created in qualifying industries, depending on the tier of the county where jobs are created. Credits…

Source: GA Department of Economic Development

The Georgia Small Business Development Center (SBDC) network provides free business consulting, market research, and access-to-capital assistance to Georgia entrepreneurs and small business owners. The network is hosted by the…

Source: GA Small Business Development Center

Home-based businesses in Georgia are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: GA Department of Economic Development

Georgia LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $100 fee online. All LLCs must designate a registered agent with a Georgia…

Source: GA Secretary of State