Georgia lesson 5 of 6
Georgia LLC taxes and business licensing
Georgia has no statewide general business licence, but almost every LLC still needs to register with the Department of Revenue and with the city or county where it operates.
Registering with the Department of Revenue
LLCs register separately from the Secretary of State filing. Businesses use the Georgia Tax Center, the Department of Revenue's online portal, to register for the tax accounts that apply to them, which can include sales and use tax, withholding tax for employees, and other specific accounts depending on the business.
Local occupation tax certificates
Georgia does not issue a single statewide business licence. Instead, most cities and counties require a local occupation tax certificate, sometimes still called a business licence, before you can legally operate there. Requirements and fees are set locally, so check with the specific city or county where your LLC is based.
Income passed through to Georgia-resident members is taxed at the state's individual income tax rate, which is legislated to keep stepping down over several years. Confirm the current rate with the Department of Revenue for the tax year you are filing.
Key takeaways
- Register with the Department of Revenue through the Georgia Tax Center for any applicable tax accounts.
- There is no single statewide business licence; check local occupation tax requirements.
- State income tax on pass-through income applies to Georgia-resident members at the current individual rate.
Official sources
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Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team