How to Start a Small Business in Georgia

Georgia is simple at the state level — one online filing, one tax registration — and then unusual in one respect: the registration most Georgia businesses actually need is issued by your city or county, not the state. Here is the sequence, including the parts that vary by where you set up.

Step 1: File with the Georgia Secretary of State

You register an LLC or corporation online through the Secretary of State Corporations Division. An LLC costs $100 to file. Name availability is checked during the online filing process. After formation, Georgia LLCs file a $50 annual registration each year to stay in good standing.

Sole proprietors operating under their own name generally need no state filing; if you use a trade name, you can register it with the state as well.

Step 2: Register with the Georgia Tax Center

The Georgia Tax Center (gtc.dor.ga.gov) is where you register for sales and use tax, withholding tax, and manage everything later. Georgia state sales tax rate is 4%, with local option taxes stacking on top — combined rates are commonly 7% to 8% and vary by county.

Most pure services in Georgia are not subject to sales tax, but selling goods, many repair services, and materials on contracting jobs usually are. Get your category right before your first sale; registering late is a penalty trigger.

Step 3: Get your local occupational tax certificate

This is the Georgia quirk. There is no general statewide business license — instead, your city or county issues an occupational tax certificate (still often called a business license), usually based on a flat fee or a rate applied to projected revenue. Fees commonly run $50 to a few hundred dollars for a new small business, and many cities require the certificate before you can legally operate, even from home.

If you operate inside a city limits, you register with the city; outside, with the county.

Step 4: Trade licenses and insurance

• Construction: Georgia licenses residential and general contractors through the State Licensing Board — required above low dollar thresholds, so most real contracting jobs need one. Small handyman work under the threshold generally does not.
• Real estate, cosmetology, and other professions: licensed through Georgia respective boards.
• Workers compensation: required in Georgia once you have three or more employees.

What launching in Georgia typically costs

• LLC filing: $100, plus $50 annual registration
• Georgia Tax Center registrations: free
• Occupational tax certificate: typically $50 to $300 depending on your city or county
• General liability insurance: commonly $50 to $150 per month for a solo service business

The 30-day version

Week 1: file the LLC and get your EIN. Week 2: Georgia Tax Center registration, your city or county occupational certificate, and a bank account. Week 3: pricing, invoicing templates, and a simple website. Week 4: outreach to your first ten prospects.

Our 100-step course pairs this state checklist with the pricing, lead-tracking, and invoicing tools you will use weekly. This guide is general information, not legal or tax advice; confirm current requirements with the Georgia Secretary of State, Department of Revenue, and your local government.