At a glance
- Corporate tax
- 4.99% flat (2026)
- Tax on wages
- 4.99% flat (2026)
- Sales tax
- 4% + local
- Economic nexus
- $100,000 or 200 sales
- Minimum wage
- $7.25/hr (federal)
- UI wage base
- $9,500
- New-employer UI rate
- 2.70%
- Paid leave program
- None
- Annual report
- Jan 1–Apr 1, $60
2026 figures, each explained with its source on the area’s page. On top of the federal baseline.
Setup, in order
Qualify with the Secretary of State
Before transacting business in GeorgiaApply to the Corporations Division for a certificate of authority, $225 plus a $10 service charge.
Open a withholding account
Before the first Georgia payrollRegister for withholding through the Georgia Tax Center; the DOR assigns the deposit schedule.
Open an unemployment insurance account
Before the first Georgia payrollRegister with the Georgia Department of Labor; new employers pay 2.70% on the first $9,500 of wages.
Report new hires
Within 10 days of each hireReport each new or rehired employee to the Georgia New Hire Reporting Program.
File the initial net worth return
15th day of the 4th month after qualifyingFile an initial net worth return on Form 600 for the first year in Georgia.
Register for sales tax if you have nexus
When taxable Georgia sales startRegister for sales and use tax if you sell taxable goods or cross $100,000 or 200 retail sales into Georgia.
Get a local business license
When you open a Georgia locationGet an occupation tax certificate from the county or city where your office is.
Calendar the annual registration
Each year between January 1 and April 1File the annual registration with the Corporations Division, $60.
The six areas
- AccountingAccounting and state tax in GeorgiaGeorgia taxes C-corporations at a flat 4.99% for 2026, apportions on gross receipts alone, adds a net worth tax capped at $5,000, and decouples from bonus depreciation and Section 174A.Corporate income tax rate4.99%
- ReceivablesReceivables and sales tax in GeorgiaGeorgia’s rate is 4% plus local option taxes, remote sellers register at $100,000 or 200 sales, and electronically delivered software and SaaS are generally not taxable.State sales tax rate4%
- PayablesPayables and contractors in GeorgiaGeorgia participates in the combined federal/state 1099 program; 1099s are filed directly with the DOR only when Georgia tax was withheld.State 1099 filingWhen Georgia tax is withheld
- PayrollPayroll taxes and employer rules in GeorgiaGeorgia payroll is flat 4.99% withholding for 2026 through the Department of Revenue and unemployment tax at 2.70% on $9,500 through the Department of Labor; there is no paid leave program or local wage tax.State income tax withholding4.99%
- ComplianceCompliance and filings in GeorgiaGeorgia compliance is a $235 certificate of authority, a $60 annual registration by April 1, Form 600 with its net worth tax, and an unclaimed property report every November 1.Certificate of authority fee$235
- AdvisoryAdvisory: credits and decisions in GeorgiaGeorgia’s research credit can be applied against payroll withholding, which matters for a pre-profit company; the 2026 rate cut and conformity changes need to reach the tax provision.R&D credit10%
Who you register with
- Georgia Department of RevenueCorporate income and net worth tax, withholding, sales tax and unclaimed property
- Georgia Department of LaborUnemployment insurance registration and quarterly wage reports
- Georgia Secretary of State — Corporations DivisionCertificate of authority and annual registration
- Georgia New Hire Reporting ProgramNew hire reports
Hiring across the border
An employee who lives in one state and works in another is the most common way a startup ends up registered in two. These are Georgia’s neighbors.
- ALAlabama6.5% after federal tax, automatic conformity, and a local tax layer city by city.
- FLFloridaNo wage tax, but a 5.5% corporate tax, doc stamps on notes, and no more tax on rent.
- NCNorth CarolinaA 2% corporate rate on single sales factor, a net worth franchise tax, and no tax on SaaS.
- SCSouth CarolinaA 5% tax plus a capital-based license fee, SaaS taxed, and 2% on nonresident contracts.
- TNTennesseeNo wage tax, but franchise, excise and gross-receipts taxes on the entity, and taxed SaaS.
Common questions
What rate should our 2026 Georgia tax provision use?
The Department of Revenue’s corporate page still showed 5.19% when we checked, but HB 463, signed May 11, 2026, lowered the flat income tax rate to 4.99% for tax years beginning January 1, 2026, and Georgia’s corporate rate follows that rate. Further 0.125-point cuts toward 3.99% happen only if revenue targets are met.
Is our SaaS taxable in Georgia?
Generally not. Department of Revenue letter rulings treat charges for software delivered only electronically, with no tangible copy or right to one, as not subject to sales tax, along with hosting and software-related services. The invoice has to show electronic delivery, or the Department presumes tangible delivery.
Do we file our 1099-NECs with Georgia?
Usually not directly. Georgia’s Form G-1003 instructions call for non-wage statements to be filed with the Department of Revenue only when Georgia tax was withheld; 1099s without Georgia withholding can go through the IRS Combined Federal/State Filing Program.
What is the minimum wage in Georgia?
Georgia’s state minimum wage law sets a rate below the federal minimum, so employers covered by the Fair Labor Standards Act, which is nearly every startup, pay at least the federal $7.25 an hour. No Georgia city sets a higher private-sector minimum.
Do we file a Georgia unclaimed property report if we have nothing to report?
Yes. Georgia requires holders with nothing to remit to file a negative report by November 1, so a company with a Georgia presence files even in a year with no uncashed checks or customer credits to report.
Can a pre-profit Georgia startup use the R&D credit?
Sometimes. The credit is limited to 50% of Georgia income tax, but credit left over can be applied against the company’s Georgia payroll withholding after filing Form IT-WH, which is how a company paying wages but no income tax gets value from it. The business must be in one of the industries the statute lists, which include research and development, and must claim the federal research credit for the same year.
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
- Georgia Department of Revenue — Corporate Income and Net Worth Tax
- Office of the Governor — HB 463 signing, rate cut to 4.99% (May 11, 2026)
- KPMG — Georgia HB 1199 (2026) IRC conformity summary
- Rules of the Georgia Department of Revenue — Chapter 560-7-7 (apportionment)
- Georgia DOR — Policy Bulletin SUT-2019-02, Remote Sellers
- Georgia DOR — Sales tax rates
- Georgia DOR — Letter Ruling SUT-2016-09 (electronically delivered software)
- Georgia Department of Labor — Employer FAQs, Unemployment Insurance
- Georgia Department of Labor — Employers
- Georgia Corporations Division — Register a Foreign Entity
- Georgia Corporations Division — Filing Fees (effective September 6, 2025)
- Georgia DOR — Research Tax Credit
- Georgia DOR — Unclaimed Property Program
- Georgia New Hire Reporting Program
- Georgia Tax Center
- Georgia DOR — Form G-1003 Withholding Income Statement Transmittal
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.