Georgia vs Virginia LLC: fees, taxes, and which to pick
Data last updated: Apr 21, 2026Georgia charges $100 to form an LLC; Virginia charges $100. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.
On speed, Virginia typically clears standard online filings faster than Georgia. Both states offer expedited tiers at an additional cost for filers on tight timelines.
For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.
Where each state fits
For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.
Three-year cost, side by side
Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.
Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).
What it costs under your specific situation
The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.
| Scenario | Year 1 | Each year after | 3-year total |
|---|---|---|---|
| You live in Georgia, business operates there No foreign LLC registration needed. You pay Georgia fees only. | $250 | $150 | $550 |
| You live in Virginia, business operates there No foreign LLC registration needed. You pay Virginia fees only. | $250 | $150 | $550 |
| Non-resident forming in Georgia with operations elsewhere You pay Georgia's fees plus a typical home-state foreign LLC registration of about $200 per year. | $450 | $350 | $1,150 |
| Non-resident forming in Virginia with operations elsewhere You pay Virginia's fees plus a typical home-state foreign LLC registration of about $200 per year. | $450 | $350 | $1,150 |
Georgia vs Virginia: full comparison
| Dimension | Georgia | Virginia |
|---|---|---|
| Online filing Can you file the formation document online? | Yes | Yes |
| Online approval time Standard, non-expedited | 7 business days | 5 business days |
| Expedited option Paid fast-track filing | $100 | $100 |
| Annual report Required in addition to tax | Required, $50 | Required, $50 |
| State-imposed annual tax Franchise, privilege, or LLC tax minimum | None | None |
| State income tax On pass-through LLC income at member level | Yes | Yes |
| Publication requirement Newspaper publication after formation | No | No |
| Operating agreement Required by state statute | Recommended, not required | Recommended, not required |
| Foreign LLC fee Cost to register as a foreign LLC in this state | $225 | $100 |
| State sales tax General statewide rate | 4.0% | 4.3% |
Taxes in Georgia and Virginia
How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.
Georgia tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 5.2%.
Virginia tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 6.0%.
Ongoing compliance
The recurring filings each state requires after formation.
Georgia
Annual report $50, due 04/01 each year. Registered agent required in Georgia.
Virginia
Annual report $50, due on your anniversary month. Registered agent required in Virginia.
Formation process, side by side
What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.
Georgia
- Check business-name availability on the Georgia entity search.
- Appoint a registered agent with a physical Georgia street address.
- File Articles of Organization for LLC (CD 030) for $100.
- Wait for approval. Online typically 7 business days. Paid expedite from $100.
- Adopt an operating agreement (recommended, not required by Georgia statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $50 when it comes due.
Virginia
- Check business-name availability on the Virginia entity search.
- Appoint a registered agent with a physical Virginia street address.
- File Articles of Organization of a Virginia Limited Liability Company (Form LLC1011) for $100.
- Wait for approval. Online typically 5 business days. Paid expedite from $100.
- Adopt an operating agreement (recommended, not required by Virginia statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $50 when it comes due.
Before you pick either state
A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.
Registered agent is non-negotiable. Both Georgia and Virginia (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.
Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Georgia or Virginia does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.
EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.
Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.
Agency contacts
Georgia Secretary of State, Corporations Division
- Website
- sos.ga.gov
- Phone
- (404) 656-2817
- 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, GA 30334
- Office
- 214 State Capitol, Atlanta, GA 30334
- Hours
- 8:00 AM to 5:30 PM Eastern, Monday to Friday
Virginia State Corporation Commission, Clerk's Office
- Website
- www.scc.virginia.gov
- Phone
- (804) 371-9733
- sccinfo@scc.virginia.gov
- State Corporation Commission, Clerk's Office, P.O. Box 1197, Richmond, VA 23218-1197
- Office
- Tyler Building, 1300 E. Main Street, Richmond, VA 23219
- Hours
- 8:15 AM to 5:00 PM Eastern, Monday to Friday
Georgia Department of Revenue
- Website
- dor.georgia.gov
- Phone
- (877) 423-6711
- 1800 Century Boulevard NE, Atlanta, GA 30345
- Hours
- 8:00 AM to 5:00 PM Eastern, Monday to Friday
Virginia Department of Taxation
- Website
- www.tax.virginia.gov
- Phone
- (804) 367-8037
- Virginia Tax, Office of Customer Services, P.O. Box 1115, Richmond, VA 23218-1115
- Office
- 1957 Westmoreland Street, Richmond, VA 23230
- Hours
- 8:30 AM to 5:00 PM Eastern, Monday to Friday
Frequently Asked Questions
-
Is it cheaper to form an LLC in Georgia or Virginia?
Formation fees are identical: $100 in both states. The year-over-year cost is where they differ. Georgia runs $150 per year after formation, Virginia runs $150.
-
Can I form an LLC in Georgia if I live in Virginia?
Yes, but your Virginia business will almost certainly need to register as a foreign LLC in Virginia too, which means paying Virginia's foreign registration fee and any ongoing Virginia obligations on top of the Georgia ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.
-
How long does it take to form an LLC in Georgia vs Virginia?
Georgia online: 7 business days; Virginia online: 5 business days. Georgia offers paid expedite from $100. Virginia offers paid expedite from $100.
-
Which state has lower taxes for an LLC, Georgia or Virginia?
Georgia: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Virginia: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.
-
Do both states require a registered agent?
Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Georgia and Virginia both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.
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Which state should I pick if I run an online business from home?
Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Georgia or Virginia to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.
Full state guides
More Georgia and Virginia comparisons
More Georgia vs ...
Sources
- Filing fee: sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees_0.p… · verified April 21, 2026
Georgia Secretary of State Corporations Division Filing Fees reference (Rev. 8/2025, effective September 6, 2025). Domestic LLC Articles of Organization filing fee is $100 (online) or $110 by mail ($100 filing + $10 paper service charge). Online filing through ecorp.sos.ga.gov includes only the $100 base fee. - Expedited filing: sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-… · verified April 21, 2026
Georgia SOS expedited service ladder: 2 business days = $100 additional; same business day (submitted before noon) = $250 additional; 1-hour = $1,000 additional. Online filings generally process within 5-10 business days without expedite. We report the 2-business-day tier ($100 / 48 hours) as the cheapest expedited option. - Annual report fee: sos.ga.gov/how-to-guide/how-file-annual-registration · verified April 21, 2026
Georgia annual registration for LLCs: $50 base filing fee plus $10 service charge ($60 total per year) under the fee schedule revised August 2025 and applicable September 6, 2025. Due between January 1 and April 1 each year following the year of formation. O.C.G.A. §14-11-1103. - Franchise tax: dor.georgia.gov/net-worth-tax-corporations-faq · verified April 21, 2026
Georgia Department of Revenue net worth tax FAQ. Net worth tax applies to C and S corporations and LLCs taxed as corporations. Pass-through LLCs (single-member disregarded entities and partnership-taxed LLCs) are not subject. Therefore Georgia has no franchise/net-worth tax on a default-classified LLC. - Operating agreement requirement: law.justia.com/codes/georgia/title-14/chapter-11/article-1/section-14-… · verified April 21, 2026
O.C.G.A. §14-11-101 defines 'operating agreement' as any agreement, written or oral, of the members. No statute requires a written or filed operating agreement. Justia mirror used because sos.ga.gov is behind Cloudflare WAF; confirm language at the official source when possible. - Foreign LLC registration fee: sos.ga.gov/sites/default/files/forms/Application%20-%20Certificate%20o… · verified April 21, 2026
Georgia SOS Form CD-241 Application for Certificate of Authority for Foreign LLC. Filing fee $225 online; $235 by mail (includes $10 paper service charge). Rev. 8/2025 fee schedule. - Publication requirement: sos.ga.gov/sites/default/files/forms/Filing%20Procedure%20-%20Limited%… · verified April 21, 2026
Georgia's LLC formation filing procedure does not require newspaper publication. Publication notices are a Georgia corporation-only requirement (O.C.G.A. §14-2-201.1); the LLC Act has no parallel provision. - Business name search: ecorp.sos.ga.gov/BusinessSearch · verified April 21, 2026
Georgia eCorp business entity search. Confirm name availability before filing CD 030. - Sales tax rate: dor.georgia.gov/sales-tax-rates-general · verified April 21, 2026
Georgia Department of Revenue Sales Tax Rates – General page. Statewide rate is 4%; county and local add-ons bring combined rates to 6-9% depending on jurisdiction. General Rate Chart effective January 1, 2026 – March 31, 2026. - Corporate income tax rate: dor.georgia.gov/taxes/important-tax-updates · verified April 21, 2026
HB 111 (signed April 15, 2025) reduced Georgia's corporate income tax rate from 5.39% to 5.19% effective for tax years beginning on or after January 1, 2025. Applies to C-corp income (not default-classified LLCs). Further reductions toward 4.99% are scheduled subject to annual revenue triggers. - Filing fee: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1005/ · verified April 21, 2026
Va. Code 13.1-1005 sets a $100 statutory filing fee for Articles of Organization of a Virginia LLC, whether filed online through CIS or by mail using Form LLC1011. Foreign LLC registration (Form LLC1052) is also $100. - Expedited filing: www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-serv… · verified April 21, 2026
Virginia SCC online expedited services for LLC Articles of Organization: next-business-day $100 (submit by 2:00 PM ET), same-business-day $200 (submit by 10:00 AM ET). Only available via CIS online filings, not paper. Expedite fee is in addition to the $100 base filing fee. - Annual report fee: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1062/ · verified April 21, 2026
Va. Code 13.1-1062 imposes a $50 annual registration fee on every domestic and foreign LLC. Due on or before the last day of the anniversary month. $25 late penalty under 13.1-1064. Automatic cancellation under 13.1-1064.1 if not paid within three months of the due date. - Franchise tax: www.tax.virginia.gov/corporation-income-tax · verified April 21, 2026
Virginia does not impose an LLC-specific franchise tax. The only recurring SCC obligation is the $50 annual registration fee. LLCs pay income tax only if they elect C-corp treatment or pass income through to members. - Corporate income tax rate: www.tax.virginia.gov/corporation-income-tax · verified April 21, 2026
Virginia corporate income tax is a flat 6% of Virginia taxable income under Va. Code 58.1-400. Applies to C-corporations and to LLCs electing C-corp federal treatment. - Sales tax rate: www.tax.virginia.gov/retail-sales-and-use-tax · verified April 21, 2026
Virginia retail sales and use tax: 4.3% state rate plus a mandatory 1% local tax statewide (combined 5.3% base). Certain regions add 0.7% to 1.0% regional transportation tax. We record the 4.3% state portion here. - Foreign LLC registration fee: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1005/ · verified April 21, 2026
Va. Code 13.1-1005 sets a $100 filing fee for Application for Certificate of Registration to Transact Business in Virginia as a Foreign LLC (Form LLC1052). Same $50 annual registration fee applies after registration. - Business name search: cis.scc.virginia.gov/EntitySearch/Index · verified April 21, 2026
SCC Clerk's Information System entity search. Confirm name availability before filing Articles of Organization. - Operating agreement requirement: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1023/ · verified April 21, 2026
Va. Code 13.1-1023 recognizes operating agreements as optional and allows them to be written, oral, or implied. No statutory requirement that a Virginia LLC adopt a written operating agreement. Recorded as not-required.