StructureCost2026

Georgia: what each business structure costs a year

At $100,000 profit, an LLC taxed as an S corp costs $4,863 a year less than a sole proprietorship in Georgia. All figures are 2026 tax and fees.

$4,863 a year

less as an LLC taxed as an S corp than as a sole proprietorship in Georgia, at these numbers. That includes the state's pass-through entity tax election.

More settings revenue, salary, filing status, payroll costs, PTET

Georgia, 2026: $100,000 profit, single filer

StructureYearly costvs yoursTo set up
Sole proprietorship yours $26,254 $0
Itemized: $26,254
Self-employment taxirs.gov, 2026 rates$14,130
Federal income taxirs.gov, 2026 rates$8,235
State income taxdor.georgia.gov, checked Oct 24, 2026$3,889
Yearly cost$26,254
Single-member LLC $26,292 +$38 $110
Itemized: $26,292
Annual Registrationsos.ga.gov, checked Oct 24, 2026$60
Self-employment taxirs.gov, 2026 rates$14,121
Federal income taxirs.gov, 2026 rates$8,225
State income taxdor.georgia.gov, checked Oct 24, 2026$3,886
Yearly cost$26,292
LLC taxed as an S corp lowest $21,391 −$4,863 $110
Itemized: $21,391
Annual Registrationsos.ga.gov, checked Oct 24, 2026$60
Payroll tax on your salaryirs.gov, 2026 rates$6,419
Payroll service and tax return (estimate)$1,800
Georgia pass-through entity tax, paid by the company (elected)gov.georgia.gov, checked Oct 24, 2026$2,734
Federal income taxirs.gov, 2026 rates$9,130
State income tax, after the PTET exclusiondor.georgia.gov, checked Oct 24, 2026$1,248
Yearly cost$21,391
S corporation $21,391 −$4,863 $150
Itemized: $21,391
Annual Registrationsos.ga.gov, checked Oct 24, 2026$60
Payroll tax on your salaryirs.gov, 2026 rates$6,419
Payroll service and tax return (estimate)$1,800
Georgia pass-through entity tax, paid by the company (elected)gov.georgia.gov, checked Oct 24, 2026$2,734
Federal income taxirs.gov, 2026 rates$9,130
State income tax, after the PTET exclusiondor.georgia.gov, checked Oct 24, 2026$1,248
Yearly cost$21,391
C corporation $30,318 +$4,064 $150
Itemized: $30,318
Annual Registrationsos.ga.gov, checked Oct 24, 2026$60
Payroll tax on your salaryirs.gov, 2026 rates$6,419
Payroll service and tax return (estimate)$2,000
State corporate income taxdor.georgia.gov, checked Oct 24, 2026$2,724
Federal corporate income tax (21%)irs.gov, 2026 rates$10,890
Federal income taxirs.gov, 2026 rates$4,933
State income taxdor.georgia.gov, checked Oct 24, 2026$3,292
Yearly cost$30,318
What these figures count
  • State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
  • Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
  • The 20% qualified business income deduction with its income limits and the professional-service rule.
  • Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

When an S corp election pays in Georgia

Electing S corp tax treatment for an LLC starts to pay in Georgia at about $50,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.

An S corp in Georgia can elect to pay the state's income tax itself, a pass-through entity tax of 4.99%, and the owner gets that income left out of the personal return. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalgov.georgia.gov.

ProfitSole propLLCLLC as S corpC corp
$30,000$5,824$5,868$7,322$7,788
$50,000$11,302$11,345$11,112$13,520
$75,000$18,225$18,268$14,639$20,692
$100,000$26,254$26,292$21,391$30,318
$150,000$43,815$43,854$36,060$51,148
$200,000$61,957$62,002$51,532$71,237
$300,000$105,575$105,594$84,902$112,673

Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.

State fees and taxes in Georgia

LLCCorporation
Filing to form$110Articles of Organization (Form CD 030)$110Articles of Incorporationsos.ga.gov
Newspaper notice after formingnoneabout $40
Yearly reportAnnual Registration, $60 a yearAnnual Registration, $60 a yearsos.ga.gov
Report dueBetween January 1 and April 1, starting the year after formationBetween January 1 and April 1, starting the year after formation
Georgia corporate net worth taxby a table of gross receiptsnoyesdor.georgia.gov

Not in the calculator: Most cities and counties charge an occupation tax or business license fee, often based on employee count or gross receipts, plus a yearly renewal. No local income taxes.

Switching calculators for Georgia

By profession in Georgia

Questions

Is an S corp worth it in Georgia?

On these figures, from about $50,000 of profit. At $100,000 an LLC taxed as an S corp costs $21,391 a year against $26,292 for a plain LLC, $4,901 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.

How much does an LLC cost per year in Georgia?

The state charges Annual Registration, $60 a year. Forming one costs $110.

Does Georgia recognise the S corp election?

Yes. The federal election carries over with no separate state form. Georgia follows the federal election (Form 600S). Nonresident shareholders must consent to Georgia tax or the S corporation pays tax on their share. Optional pass-through entity tax election exists, not modelled.

What income tax does Georgia charge?

Georgia taxes personal income at a flat 4.99% (2026). C corporations pay 4.99% of net income.

How this page models Georgia (1)

Sources checked 2026-10-24. Each figure links to the state or IRS page it comes from.

Other states