• Name shall include word "Corporation", "Company", "Incorporated" or "Limited", or abbreviation thereof. The name shall not exceed 80 characters, including spaces and punctuation. The name may not contain language stating or implying that the corporation is organized for a purpose other than that permitted by Georgia law or the articles of incorporation. The name may not contain anything that, in the reasonable judgment of the Secretary of State, is obscene. The name must be distinguishable from the other corporation names in the state.

Articles of Incorporation Requirements

• Director Information
  • Minimum Number - One or more.
  • Residence Requirements. - No provision.
  • Age Requirements - Natural person, 18 years old.
  • Directors are not required to be listed in the articles of incorporation.

  
  

• Officer Information
  • The officers are not required to be listed in the articles of incorporation.

  
  

• Stock Information
  • An increase in the shares may cause an increase in the initial filing fee.

  
  

Yearly Requirements

• Annual Statements
  • Annual statement is $15 dollars per year. The annual statement is due on April 1st, unless this is the first statement, then it is due within 90 days of incorporating.
    
    
• Income Tax Rate
  • The income tax rate is 6% of net taxable income.
    
    
• Net Worth Tax
  • Net worth, including issued capital stock, paid-in surplus and earned surplus. The net worth is presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. No par shares have the value fixed for stock by the Commissioner from required return and any other information available to Commissioner.
    
    

  • Net worth over	But Not over	Tax
    $0	$10,000	$10
    10,000	25.000	20
    25,000	40,000	40
    40,000	60,000	60
    60,000	80,000	75
    80,000	100,000	100
    100,000	150,000	125
    150,000	200,000	150
    500,000	300,000	200
    300,000	500,000	250
    500,000	750,000	300
    750,000	1,000,000	500
    1,000,000	2,000,000	750
    2,000,000	4,000,000	1,000
    4,000,000	6,000,000	1,250
    6,000,000	8,000,000	1,5000
    8,000,000	10,000,000	1,750
    10,000,000	12,000,000	2,000
    12,000,000	14,000,000	2,500
    14,000,000	16,000,000	3,000
    16,000,000	18,000,000	3,500
    18,000,000	20,000,000	4,000
    20,000,000	22,000,000	4,500
    22,000,000	over	5,000

    
    
    

For more information on taxes, visit www2.state.ga.us/departments/dor/