Georgia taxes personal income (Flat 4.99% on individual/pass-through taxable income), and LLCs owe Corporate Net Worth Tax. A Wyoming holding company does not erase Georgia's own entity-level obligations on a Georgia subsidiary, but it can still add liability separation and keep the parent's ownership off Georgia's public LLC filings.
A default pass-through Georgia LLC (disregarded entity or partnership-taxed) owes no entity-level state tax at all — no franchise tax, no minimum fee. The Corporate Net Worth Tax only reaches an LLC that has elected corporate tax treatment, and even then, LLCs with net worth under $100,000 owe nothing on this front. The only recurring state cost for a standard Georgia LLC is the $60 Annual Registration fee described below.
The general federal tax treatment of holding companies (consolidated filings, dividends-received deductions, and the like) is set at the federal level and does not change state to state — what changes is the entity-level tax Georgia itself charges an LLC or corporation formed or registered there.
Georgia does not tax pass-through LLCs at the entity level and has no franchise tax, so income earned by an operating subsidiary is not taxed again as it flows up to the holding company. The single layer of Georgia tax falls on the members personally, at the state's flat 4.99% rate for 2026 after HB 463 accelerated the rate cut. For a holding structure that means the recurring Georgia obligation is the $50 Annual Registration per entity rather than a tax on the assets or equity held by the parent — a meaningful contrast with states that levy capital-based franchise or net-worth taxes on each LLC.
Georgia corporations are not subject to a flat franchise tax. Instead a C-Corp pays the Georgia corporate income tax (4.99% of Georgia taxable net income for 2026, after HB 463 accelerated the flat rate to 4.99% for both corporate and individual income) plus the Georgia net worth tax, a graduated tax that is $0 when net worth is $100,000 or less and caps at $5,000 once net worth exceeds $22 million. Both are reported together on Form 600, due the 15th day of the fourth month after year-end. Separately, every corporation files a $50 Annual Registration by April 1.
Georgia LLCs must file Annual Registration with Georgia Secretary of State, Corporations Division, due Between January 1 and April 1 each year (not owed in the year of formation), with a fee of $50 base ($60 total filing online, including a $10 service fee, effective September 6, 2025).
Missing the April 1 deadline triggers a $25 late fee immediately. Continued non-filing can lead to administrative dissolution by the Secretary of State. Georgia sends courtesy reminder notices each January, but timely filing remains the owner's responsibility regardless of whether a reminder arrives.
A common structure pairs a Wyoming LLC as the parent with a Georgia entity handling operations, holding property, or running a Georgia-facing business.
The Georgia entity still owes whatever Georgia itself charges — Corporate Net Worth Tax — regardless of where its parent is formed; pairing it with a Wyoming LLC does not change the Georgia subsidiary's own filing or tax obligations. What the Wyoming parent adds is liability separation, and the Wyoming company's own ownership stays out of Georgia's public LLC filings.
For more on the general structure, see the Wyoming holding company guide and how to set one up.
Tax agency reference: Georgia Department of Revenue (dor.georgia.gov).
Note: Tax rates, fees, and thresholds shown here reflect state tax research last verified July 2026; reconfirm current figures directly at dor.georgia.gov before relying on them for a specific filing.
Georgia's tax treatment of a holding structure comes down to its personal income tax (Flat 4.99% on individual/pass-through taxable income) and its Corporate Net Worth Tax. If you have questions about structuring a Wyoming-Georgia holding arrangement, reach out through our contact form.
If you have questions about structuring a Wyoming-Georgia holding arrangement, reach out through our contact form or call +1 (307) 683-0983 to speak with one of our experienced Business Success Advisors. Visit our homepage and blog for more.