State guide · Georgia
Starting a Medical Practice in Georgia
What physicians need to know about Georgia's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
Verify — flat 5.39% (2024, scheduled to decline further)
Min. franchise tax
None (net worth tax minimum $10–$5,000 by income)
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Georgia physicians may form a Professional Corporation under O.C.G.A. Chapter 14-7 or a Professional Limited Liability Company under O.C.G.A. Chapter 14-11. All shareholders or members must be licensed Georgia physicians.
Filing is with the Georgia Secretary of State, Corporations Division.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Georgia physicians
- •File Articles of Incorporation or Articles of Organization with the GA Secretary of State
- •Entity name must include "PC," "Professional Corporation," "PLLC," or the equivalent
- •File annual registration with the Secretary of State (due April 1)
Corporate Practice of Medicine
Georgia recognizes a moderate Corporate Practice of Medicine doctrine. Lay ownership of medical practices is restricted, and physicians cannot share fees with non-licensed persons. Hospitals may employ physicians under O.C.G.A. exceptions.
MSO arrangements are common and generally permissible if structured to avoid fee-splitting and ensure physician clinical autonomy.
Tax Considerations
Georgia transitioned to a flat personal income tax of 5.39% effective 2024 (down from a graduated structure with a 5.75% top rate). The rate is scheduled to decline further to 4.99% by 2029 — verify current rate.
Georgia imposes a corporate net worth tax (a small annual fee scaled to net worth, ranging from $10 to $5,000) and a 5.39% corporate income tax on C-corps.
- •Flat 5.39% personal income tax (2024) — Verify current rate
- •Net worth tax ($10–$5,000 annually based on net worth)
- •No traditional franchise tax
- •5.39% corporate income tax on C-corps
- •Georgia PTE election available — discuss with CPA
Georgia Composite Medical Board
Georgia does not require entity registration with the Composite Medical Board for general physician practices. Individual physicians must be licensed.
- •No general entity registration with the Medical Board required
- •All practicing physicians must hold an active GA medical license
- •Pain management clinics require separate licensure with the Composite Medical Board
Employment Law Considerations
Georgia is a generally employer-friendly state. At-will employment is the default, there is no state-mandated paid sick leave, and non-compete agreements are enforceable under Georgia's Restrictive Covenants Act (O.C.G.A. §13-8-50 et seq.) if reasonable.
- •At-will employment is the default
- •No state-mandated paid sick leave
- •Non-compete agreements enforceable under the Restrictive Covenants Act if reasonable
- •Georgia minimum wage at federal $7.25/hour
- •Workers' compensation required for businesses with 3+ employees
Official resources
Bookmark these official agency portals for Georgia entity formation, tax registration, and medical board information.
Looking for Georgia licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Georgia.
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