Georgia sits on the Atlantic in the southeastern United States, with the Blue Ridge Mountains in the north of the state. Its roughly 150,000 km² are divided into 159 counties, the second-highest number of any state. Of its more than 10 million residents, a good 400,000 live in the capital, Atlanta.
Georgia gives entrepreneurs a foundation that is hard to find elsewhere. A skilled workforce, excellent infrastructure and low taxes read like an open invitation. Located in the Southeast, the state is part of the fastest-growing and already most populous region in the USA.
Porsche, Adidas and Kia Motors are just a few of the thousands of international companies that have set up shop in Georgia.
One “Best State for Business” ranking after another
The trade journal “Site Selection” ranked Georgia "No. 1 for Business" eight years in a row (2013-20). The ranking is based on an analysis of announced projects, the state's tax climate and an in-depth survey of site selection professionals. “Area Development Magazine” agrees and has kept Georgia firmly at the top since 2014.
The low corporate income tax of 5.19% (as of 2025), charged only on local income, certainly helped. The state offers a range of tax credits and exemptions, and it is one of the nine states with the highest credit rating. Affordable real estate and low utility costs round out Georgia's attractive package and make it a compelling business location for every industry.
James Williams (Senior VP at Mitsubishi Hitachi Power Systems) believes Georgia understands the needs of businesses better than other states and has built a truly business-friendly community.
In total, 440 Fortune 500 companies have a presence in Georgia, and 18 of them are headquartered here. That alone shows the favorable business conditions and growth opportunities Georgia offers. Georgia is also one of the 10 most popular US states for foreign direct investment.
Excellent location & infrastructure
Thanks to its location and decades of investment in infrastructure, Georgia offers unmatched options for moving people and goods efficiently and affordably. 80% of the US market is within a two-hour flight or a two-day truck drive. Hartsfield-Jackson Atlanta International Airport, the world's busiest and most efficient passenger airport, serves more than 100 million passengers a year and handles over 650,000 tons of cargo. The nation's fastest-growing port, the Port of Savannah, is also in Georgia, and it is already one of the busiest in the country.
With an extensive rail network, the Southeast's largest intermodal hub and six US interstate highways, Georgia is a gateway to the US market.
All of this means you can move products and people efficiently from Georgia to anywhere. “Area Development” ranks the state best for infrastructure and access to global markets.
Georgia Quick Start sets the national standard
Georgia Quick Start has already trained more than 1 million workers. Every training program is tailored to the specific needs of the employer. The training is a voluntary incentive for eligible companies that create jobs in the state.
Founded more than 40 years ago, the program was the first of its kind in the country. Georgia Quick Start has set the standard for workforce training nationwide.
Quick Start also stands out for its flexibility. Targeted instruction and hands-on experience can take place in classrooms, mobile labs or right at the company's site. There are no restrictions on industry either: the program has trained workers in assembling cars, making machine parts and growing bacteria for vaccines, among much else.
Income tax in Georgia
Georgia levies a flat income tax of 4.99% (since January 1, 2026). On top of that, federal income taxes apply.
Corporate income tax in Georgia
Georgia levies a corporate income tax of 5.19% (tax year 2025). On top of that, federal corporate income tax applies.
Sales tax in Georgia
The USA has no VAT on the European model. Instead, states, counties and municipalities levy a local sales tax on the sale of goods (but not services).
Sales tax rate in Georgia
Georgia's state sales tax is 4%. Cities and counties add an average of 3.31%, for an average combined rate of 7.31%.
Georgia nexus laws & sales tax
Learn more about economic nexus laws and sales tax.
Effective date
January 1, 2019
Included transactions:
Gross revenue from retail sales of tangible personal property delivered electronically or physically to a location in the state for use, consumption or storage in the state. Taxable services are not included in the threshold.
Treatment of exempt sales:
Exempt sales, except sales for resale, are included, but exempt services are not included in the threshold.
Trigger:
Sales or transaction volume.
Sales/transaction threshold:
- Before January 1, 2020: $250,000 or 200 transactions.
- From January 1, 2020: $100,000 or 200 transactions.
Evaluation period:
The threshold applies to the previous or current calendar year
Additional information:
- Since April 28, 2019, remote sellers that meet Georgia's economic nexus threshold must collect and remit sales tax. They can no longer opt out by complying with the notice and reporting requirements for non-collecting sellers (use tax notices).
- Registration requirements: Georgia has not specified how quickly a remote business must register once it crosses the economic nexus threshold. It could be as early as the next transaction.
- Remote sellers: sales and use tax obligations
- GA HB61
Georgia marketplace sellers & sales tax
Learn more about registration requirements for marketplace sellers
Effective date for marketplace facilitators:
April 1, 2020
Economic nexus threshold:
A marketplace facilitator that, in the previous or current calendar year, makes or facilitates taxable retail sales totaling $100,000 or more, out of total sales of $100,000 or more, is the retailer for every taxable retail sale it facilitates in Georgia on behalf of a marketplace seller. When calculating the threshold:
- Marketplace facilitators include direct and third-party sales in their thresholds
- Remote sellers should exclude sales made through a marketplace
Registration requirements:
- Remote multichannel sellers: Once you cross the economic nexus threshold, you must register with the Georgia Department of Revenue (DOR) and collect Georgia sales tax on sales not taxed by a marketplace facilitator.
- Remote marketplace sellers: You may need to register with the DOR once you cross the economic nexus threshold, even if you only sell through one or two marketplaces. Contact the DOR for more information.
- In-state multichannel sellers: You must register and collect Georgia sales tax on sales not taxed by a marketplace facilitator.
- In-state marketplace sellers: You may need to register; contact the DOR for more information.
- Learn more here.
Find more state profiles in our overview of all US states. Which state is right for your company? Our guide Which US state is best for your company? explains. And how to run a US LLC with no US presence completely tax-free is shown by our sister site zerotax.llc.
Our services for Georgia:
From choosing the right entity to getting your EIN: everything a US company formation involves is under US Company Formation. We map out your path to Georgia together in a consultation.