Georgia
Corporate Name Endings
* 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 does not 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/
