Georgia: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
4.99%
Franchise or privilege
Not verified
Net Worth Tax (Georgia's franchise-type tax); graduated scale by net worth
Not verifiedEntity annual report
Yes
Due by April 1 each year the registration is due; may be filed as early as January 1. Entities may prepay up to three calendar years.
Return due date
Not verified
Not verifiedExtension
Available
Zero activity / minimum tax
A corporation with net worth of $100,000 or less is not subject to net worth tax but must still file a return. A dormant corporation must file a net worth tax return and pay the tax if applicable to…
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
- Extension
Extension
Does not extend paymentMust be requested
- Entity report
Entity report
Due by April 1 each year the registration is due; may be filed as early as January 1. Entities may prepay up to three calendar years.
Email me the Georgia guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Georgia impose a corporate income tax?
Yes. 4.99%
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
Related states
Chosen because their corporate filing profile matches this one.
Browse all 51 states and D.C.