Georgia Business Taxes

Our Guide to Georgia Business Taxes

Whether you’re a seasoned entrepreneur or new to the business world, understanding Georgia business taxes is crucial to ensuring your LLC or corporation remains compliant and financially successful.

In our guide, we’ll break down everything you need to know to successfully navigate Georgia business taxes, including:

1. Georgia Business Tax Forms & Due Dates
2. Types of Georgia Business Taxes
3. How To File Your Georgia Business Taxes
4. Frequently Asked Questions
5. Additional Resources

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Georgia Business Tax Forms & Due Dates

The chart below contains the most common taxes and tax forms that Georgia businesses encounter, plus their due dates. Each of these taxes are explained in more detail in the next section.

GA Business Tax	Forms	Due Date
Individual Income	500 or 500-EZ	Submitted or postmarked by May 1
Corporate Income & Net Worth	600 (corporations) or 600S (S corporations)	15th day of the third month (corporations ) or fourth month (S and C corporations) following the end of the fiscal year
Sales & Use Tax	ST-3	20th day of each month
Employer Withholding	G-7	Semi-weekly, Quarterly, or Annually

You can find all Georgia tax forms and support documents on the Georgia Department of Revenue website.

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Types of Georgia Business Taxes

Individual Income Tax: All company members or owners who are full-time Georgia residents, part-time residents, or residents of another state who earn income from Georgia customers must file a state-level individual income tax (Form 500 or Form 500-EZ).

As of July 1, 2025, the individual tax rate is 5.19%. However, the rate will decrease by 0.10% each year starting January 1, 2026, until it reaches 4.99%.

Corporate Income Tax: Georgia corporations (including LLCs that elect C Corporation tax status) must file a Georgia Corporate Income Tax (5.19%).

Georgia LLCs that maintain their default tax status and S Corporations are not responsible for filing a Corporate Income Tax.

However, if an S Corporation has one or more non-resident shareholders, you must file Form 600S-CA (along with your Corporate Income Tax Return) on behalf of each non-resident shareholder. By submitting Form 600S-CA, each non-resident shareholder agrees to file Georgia individual income tax on their portion of the business’s profits. Failing to file Form 600S-CA may result in your business being treated as a C corporation for Georgia tax purposes, requiring you to file the regular corporate income tax.

Net Worth Tax: In addition to a corporate income tax, Georgia corporations, S corporations, and C corporations must submit a Net Worth Tax Return. However, you’ll only need to pay the Net Worth Tax if your business’s total net worth exceeds $100,000.

Although S corporations are pass-through entities for federal income purposes, they are still considered corporations under Georgia’s net worth tax rules (GA Code § 48-13-77) and are required to file a net worth tax return–even if no payment is due.

• Note: All new domestic and foreign corporations must file an initial Net Worth Income Tax (even if no tax is owed) by the 15th day of the third month after registering with the state. To file your initial return, complete Form 600 and select “Initial Net Worth.”

Sales & Use Tax: Georgia sales and use taxes are two different taxes on goods and taxable services, aimed at ensuring the state collects sales tax on all purchases, regardless of where those purchases were initially made. Here’s a quick breakdown:

• Georgia sales tax is collected at the time of sale (i.e., when someone buys any taxable product or service from your business).
• Use tax is collected on out-of-state purchases when sales tax wasn’t paid at the point of purchase (i.e., you purchase office furniture from a seller in a sales tax-exempt state).

Georgia sales and use tax rates are the same: 4%. However, most jurisdictions assess additional local sales taxes. For example, Atlanta requires a city sales tax (1.5%), a county sales tax (3%), and a Transportation Special Purpose Local Option Sales Tax (.4%) for a total of 8.9%.

Check out the GA Sales & Use Tax Rate Chart for additional information.

Employer Withholding Tax: Georgia Withholding Tax is the amount of income (including federal/state taxes, Social Security, and Medicare) you (the employer) withhold from employee paychecks. The specific amount you withhold will depend on two things: the individual’s earnings and the information provided on their W-4.

If you employ GA residents or non-residents who provide services in the state of Georgia, you will be required to file a Withholding (Form G-7) Tax Return semi-weekly, quarterly, or annually. For more detailed information, check out the Georgia Employer’s Tax Guide.

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How to file your Georgia Business Taxes

How you file your Georgia business taxes (and your available options) will depend on the type of tax return you’re submitting, the specific form, and whether you owe additional money. For example, you can file Individual Tax returns online through an approved software provider or (if you qualify) a free file vendor. Paper filings can be mailed to:

Refunds:
Georgia Department of Revenue
PO Box 740392
Atlanta, GA 30374-0392

Payment due:
Georgia Department of Revenue
PO Box 740399
Atlanta, GA 30374-0399

Corporate Income and Net Worth, Partnership, Sales and Use, and Withholding taxes can be filed online through the Georgia Tax Center or an approved software provider. You can also hire Certified Public Accountant (CPA).

For a complete list of mailing addresses, check out the Department of Revenue’s “Where do I mail my tax form” page. If you choose to file any of your tax returns in person, you’ll need to make an appointment with your local regional office.

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Frequently Asked Questions

Can I apply for an extension?

You can request an extension (up to 6 months) for filing your taxes by submitting Form IT-303 to the Georgia Department of Revenue. However, if you owe taxes, you cannot extend your payment due date.

Is the Georgia Corporate Income Tax & Net Worth Tax based on the same period?

The Georgia Net Worth Tax is based on the year after you submit your Corporate Income Tax. For example, if your corporate income tax year is January 2025 to December 2025, then your net worth year will be January 2026 to December 2026.

Do I need to file a corporate income tax if my business has no income?

Georgia corporations are required to submit a corporate income tax return, even if they have no income.

Can pass-through entities elect to file at the entity-level rather than on individual members’ income returns?

Partnerships (including multi-member LLCs) and S corporations can elect to file and pay their Georgia business taxes at the entity level (5.19%) rather than passing the responsibility on to individual partners or members. You can make this election by selecting “Partnership or S corporation elects to pay the tax at the entity level” on Form 700 (partnerships) or Form 600S (S corporations).

Do I need to file sales taxes if my business had no sales or no taxes are due?

Your Georgia business will still be required to submit a sales tax return even if you made no sales or no taxes are due.

Does Georgia assess property taxes?

Georgia property taxes are assessed and collected at the county level. Filing methods, due dates, and specific rates will vary between counties. For example, Fulton County property taxes are typically due by October 15 and calculated using your property’s appraised value and current millage rates. For more information, contact your local county tax commissioner. 

Does Georgia offer tax incentives?

Georgia offers several tax incentives to help small businesses offset their tax burden, including:

Job Tax Credit: The Georgia Department of Economic Development offers eligible businesses a credit typically ranging from $1,250 to $4,000 annually (up to five years) for each new job created.

Work Opportunity Tax Credit: Provides a tax credit for businesses that hire and retain employees who face specific challenges in the workforce. Check out the Georgia Department of Labor website for more information.

Quality Jobs Tax Credit: If your business offers high-paying jobs (at least 10% above your county’s average wage), you could receive a credit of up to $5,000 for five years. See the Georgia Department of Economic Development for more information.

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Additional Resources

It’s very likely your LLC or corporation will be subject to at least one Georgia business tax. So, here’s a list of additional resources that may help you along the way:

The above list and all the information on this page has been collected for easy reference and is subject to change. Georgia Registered Agent LLC is not a tax advisor or tax service and does not advise on taxes.

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