Key figures
Georgia compliance
2026, with sources
Qualifying and the annual registration
A Delaware corporation transacting business in Georgia applies for a certificate of authority with the Corporations Division (Form CD 236 on paper), for $225 plus a $10 service charge. It then files an annual registration between January 1 and April 1 every year, for $50 plus the $10 service charge.
Unclaimed property on a fiscal-year calendar
Georgia’s unclaimed property program sits in the Department of Revenue. Holders other than insurers report by November 1, holders with more than 25 accounts must file electronically in NAUPA format, and a holder must try to contact the owner of property worth $50 or more before remitting it.
Deadlines
- Between January 1 and April 1Annual registration with the Corporations Division
- April 15 for calendar-year C-corporationsCorporate income and net worth tax returnForm 600
- November 1Unclaimed property holder report (negative report if nothing to report)
- January 31Annual withholding reconciliation with W-2s and 1099s showing Georgia tax withheldForm G-1003
The federal baseline
This page covers what Georgia adds. The federal rules underneath it apply here too.
Common questions
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.
Is there a Georgia business license?
Most Georgia counties and cities require a business with a location in their jurisdiction to hold an occupation tax certificate (a business license) and renew it annually, at amounts each sets. A remote employee’s home does not by itself usually trigger one, but each jurisdiction’s rules differ.
Compliance next door
- ALAlabama complianceAlabama compliance is Secretary of State registration, the business privilege tax return that doubles as the annual report, Form 20C, and city and county licenses wherever you operate.
- FLFlorida complianceFlorida compliance is a $70 foreign qualification, a $150 annual report due by May 1 with a $400 late fee, the F-1120, and local business tax receipts where you have an office.
- NCNorth Carolina complianceNorth Carolina compliance is a $250 certificate of authority, an annual report and a combined franchise and income tax return both due April 15, a franchise tax with a $200 minimum, and a November 1 unclaimed property report.
- SCSouth Carolina complianceSouth Carolina compliance runs through the Department of Revenue: a $25 CL-1 within 60 days, an annual report and license fee on the SC1120, local licenses due April 30, and unclaimed property by November 1.
- TNTennessee complianceTennessee compliance is a certificate of authority, an annual report by April 1, the FAE170 by April 15, the business tax wherever receipts reach $100,000, and an unclaimed property report each November 1.
Founder guides on this
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
- FundraisingAudit-ready books before your Series AInvestors, lenders and auditors ask for the same things: accrual statements, reconciled accounts and support for every balance. How to be ready first.
More of the Georgia guide
- AccountingAccounting and state tax in GeorgiaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in GeorgiaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in GeorgiaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in GeorgiaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in GeorgiaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
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.