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Louisiana Tax

FULL List to Louisiana Tax Forms

Individual Income Tax Forms

Form IT-540 Individual Income Return Resident 

Form IT-540B Individual Income Return Nonresident

Form IT-541 Fiduciary Income Tax Return 

Corporate Income Tax Forms

Form CIFT-620 Corporation Income Tax Return

Sales Tax Forms

Form R-1377 Direct Payment Sales Tax Application

Form 1029 Sales Tax Return

There are a number of taxes applicable to the state of Louisiana, which includes sales tax and three income brackets for personal income taxation.  Tax returns are due on April 15.

Louisiana state sales tax – 4%, (3.97% to the state and .03% for tourism promotion)

Louisiana state personal income tax

Three income brackets for single filings

2% – first $12,500 of taxable income

4% – $12,501 – $50,000

6% – $50,001+

Louisiana state excise taxes

Taxes assessed on vehicles, alcohol, tobacco, gasoline and are in addition to federal excise taxes.

$.18 package of cigarettes, $.08 – $.20 for cigars, $.33 for smoking tobacco, 20 for smokeless tobacco.

$.66 tax per liter of liquor.

$10 per 31 gallon barrel of beer.

$.42 per liter of wine over 24% alcohol or sparkling wine, “Still Wine” 14-24% alcohol $.06 per liter.  Subject to $1.50 parish tax per liter.

Hazardous waste disposal (per ton)

$30 for waste generate in Louisiana

$40 for waste generated out of state

$100 for extremely hazardous materials

Louisiana State marijuana/drug taxes

$3.50 per gram of processed marijuana, 42.5 grams or more

Tax payments of this nature are made anonymously and signified by adding a tax stamp to the product.  This is a legally questionable tax due to the implications for self-incrimination for all that buy these stamps.  Nonpayment of drug tax adds tax evasion to any charges that a drug deal might face.

Louisiana estate tax 

Louisiana would only impose an estate tax if the federal estate tax were phased out.  This took effect on Jan 1, 2005.  All deaths prior to the new law are subject to taxation from the old Louisiana estate law.

Louisiana payroll taxes

State Disability Insurance – none

State Unemployment Insurance – .11% to 6.20%, wage base is $7,700.  Employer contribution is between 1.07% and 2.81%.

Louisiana state property tax

The Louisiana State property tax is collected at the local level, which assesses property.  Louisiana offers a homestead exemption on $7,500 of the person’s house, but does not apply to municipal taxes.  Due to this exemption, only properties work more than $75,000 is taxed.  Assessments are made based on 10% of the market value of the house.


There is an exemption of up to $6,000 retirement income for persons and couples over 65.  Most government pensions are not taxable.  Disability payments are also non-taxable income.

Corporate income tax

All corporations pay four percent on the first $25,000 of net income and then follow the following scale:

Five percent on the next $25,000

Six percent on the next $50,000

Seven percent on the next $100,000

Eight percent on the excess over $200,000


Military personnel are taxed by federal income tax laws, unless they make non-military income in Louisiana.  The military income is not used in determining income for taxation in Louisiana.  Military benefits are not taxed.

Louisiana state tax law sets forth that residents, part-year residents, and nonresidents amassing income from the state be required to file a Louisiana income tax return.

In addition, individuals in the military must also file returns if they reside within the state so as to inform the state of all the income they may have garnered while taking up permanent residence there, despite being stationed in various other regions. These returns are due on May 15th each and every year. In terms of residents, they must report all their income, even that which is earned in another state.

Due to this, a temporary leave of your state does not completely alter you individual Louisiana income tax status. Certain deductions may also be permitted from taxed income. One such example is that of military personnel who were stationed in another region actively for 120 or more days in succession. These individuals are eligible for a deduction that may be as high as $30,000.

Nonresidents and part-year residents present other parties to consider when referencing the filing of Louisiana income taxes. In contrast to that of residents, however, the only taxed income is that which is garnered within the state of Louisiana. Louisiana state tax law does not oversee income of nonresidents from other states.

In addition, all monetary gains from gambling within the state is also required to be included within Louisiana income tax returns. Both nonresidents and part-year residents will employ the assistance of the “tax computation worksheet” in order to accurately calculate the amount of tax set forth on their income. One additional specification that Louisiana state law recognizes in terms of individual income tax returns is that of nonresident athletes.

These individuals must be members of any one of the following associations or leagues: PGA Tour, Inc., NFL, NBA, NHL, the East Coast Hockey League, or the Pacific Coast League. For these nonresident athletes, income must comprise whatever money they garnered from their service to their employment as professional athletes as well as any other sources within the state of Louisiana.

Examples include that of endorsements and royalties. Their income is calculated by attaining a ratio based upon the amount of “Louisiana Duty Days over the total number of Duty Days.” Duty days may be defined as the quantity of days that the individual had participated as a full-fledged athlete, meaning from legitimate preseason training to the last game of their season, whether regular season or post.

An additional tax that persons in Louisiana may take interest in is that of a “gift tax.” For gifts prior to July 2008, a return must have been filed. Those accountable for such a tax include the actual giver of the gift. In general, tax is 2% for the first $15,000 in taxed gifts and 3% for those that exceed this amount. All returns and payments must be filed by April 15th. Failure to do so will result in the liability of the accepting party in the total amount valued to the gift.

Louisiana State Tax: A Comprehensive Guide

Louisiana is known as the Bayou State, located in the southern part of the United States. The state is popular for its vibrant culture, scenic beauty, and diverse wildlife. With a population of over 4.6 million, Louisiana is the 25th most populous state in the US. The state is home to several industries, including tourism, healthcare, agriculture, and energy. However, like every other state, Louisiana levies taxes on individuals and businesses to fund public services and maintain infrastructure. In this article, we will provide you with a comprehensive guide on Louisiana state tax, including tax rates, forms, and deadlines.

Louisiana State Tax Structure

Louisiana has a progressive income tax system, which means that the higher a person’s income, the higher the tax rate. As of 2021, the state has four tax brackets. Individuals whose income is below $12,500 fall within the lowest tax bracket of 2%. Those whose income is between $12,500 and $50,000 are in the next bracket and pay a tax rate of 4%. Individuals whose income is between $50,000 and $100,000 are in the third bracket and pay a tax rate of 6%. Anyone with an income above $100,000 is in the highest tax bracket and pays a tax rate of 6%.

It is worth noting that Louisiana’s state tax is not the only tax that individuals have to pay. Residents also have to pay federal income tax, social security tax, and Medicare tax. Depending on where they reside, they may also have to pay local taxes, such as sales tax or property tax.

Sales Tax in Louisiana

Louisiana also has a sales tax. The state sales tax is 4.45%, and the average local tax rate is 4.66%. This brings the average total sales tax rate to 9.12%. However, the sales tax rate in some areas can be as high as 11.45%. The state exempts some goods and services from sales tax, such as groceries, prescription drugs, and residential utilities.

Business Taxes in Louisiana

In addition to income and sales tax, businesses operating in Louisiana also have to pay taxes to the state. Depending on the size and type of business, the taxes may vary. One of the primary business taxes in Louisiana is the corporate income tax. The state corporation tax rate is 4%, which is relatively low compared to the national average of 6%.

Louisiana also has a franchise tax on corporations, limited liability companies (LLCs), and partnerships. The franchise tax is based on the company’s net worth or capital. The tax rate is $1.50 for every $1,000 of net worth or the first $300,000 of capital. Companies with more than $300,000 in capital pay a higher rate of $3.00 per $1,000 of net worth.

Furthermore, businesses in Louisiana have to pay a gross receipts tax. The gross receipts tax is based on the company’s gross revenue, and the rate depends on the type of business. For example, retailers pay a gross receipts tax of 0.35%, while banks pay a rate of 0.15%.

Property Tax in Louisiana

Property tax is another tax that Louisiana residents have to pay. Property tax rates in Louisiana are relatively low compared to the national average. The average property tax rate in the state is 0.51%. The tax rate varies depending on the jurisdiction, and some localities may have higher or lower property tax rates.

Homestead Exemption

Louisiana provides a homestead exemption for residents who own and live in their homes. The homestead exemption reduces the taxable value of the property. As of 2021, the homestead exemption is $75,000. This means that the first $75,000 of the home’s value is exempt from property tax.

Deadline for Filing Taxes in Louisiana

The deadline for filing taxes in Louisiana depends on the type of tax return. For example, the deadline for filing state income tax returns is May 17, 2021. This date has been extended due to the COVID-19 pandemic. The deadline for filing corporate income tax returns is the 15th day of the fourth month following the close of the company’s fiscal year. For example, if a company’s fiscal year ends on December 31, the deadline for filing tax returns is April 15.

The deadline for filing sales tax returns in Louisiana is on the 20th day of the month following the end of the reporting period. For example, if a business has a monthly reporting period, the sales tax return is due on the 20th day of the following month. Louisiana has several sales tax reporting periods, including monthly, quarterly, and annually.


In conclusion, Louisiana state tax is an essential source of revenue used to fund public services and maintain infrastructure. Louisiana has a progressive income tax system, with four tax brackets, as well as a sales tax for goods and services. Businesses in Louisiana have to pay corporate income tax, franchise tax, gross receipts tax, and property tax. Residents may also have to pay local taxes. It is crucial to keep up with the tax deadlines to avoid penalties and interest. If you have questions about your taxes, it is recommended to consult a tax professional or visit the Louisiana Department of Revenue website for more information.


Louisiana is a state that is unique in many ways. It is known for its rich history, vibrant culture, and diverse economy. However, like all states, Louisiana requires its citizens to pay taxes to support its government programs and services. In this article, we will explore the various taxes levied by the state of Louisiana and the impact they have on its residents.

Sales Tax

Louisiana has the highest combined state and local sales tax rate in the country, with an average rate of 10.02%. The state sales tax rate is 4.45%, which is the second-highest in the country, behind only Tennessee. Local sales taxes vary by parish, with the highest rate being in Orleans Parish at 9.2%. This high sales tax rate can be a burden on low-income residents who have to spend a larger percentage of their income on taxable items.

Louisiana also has a unique sales tax system that includes exemptions and exclusions. For example, food for home consumption is exempt from state sales tax, but not from local sales taxes. Prescription drugs, certain medical devices, and utilities for residential use are also exempt from state sales tax. However, this exemption does not apply to commercial utilities, such as electricity and water used by businesses.

Income Tax

The state of Louisiana levies an income tax on its residents, with a top marginal rate of 6%. However, Louisiana’s income tax system is unique in that it uses a graduated tax bracket system that is not based on income. The amount of income tax owed is determined by a taxpayer’s net income, which is calculated by subtracting deductions from their total income.

Louisiana also offers a tax credit for low-income households, which can reduce the amount of income tax owed. The credit is based on household size and income, and can be as much as $300 per household.

Property Tax

Property taxes in Louisiana are assessed by local governments, including parishes, cities, and school districts. The rate of property tax varies depending on the parish, with the average rate being 0.51%. Property owners in Louisiana are required to pay annual property taxes based on the assessed value of their property. The assessed value is determined by the local government and is based on the fair market value of the property.

Taxpayers who own property in Louisiana for more than one year are eligible for a homestead exemption, which reduces the taxable value of their property. The homestead exemption is equal to the first $75,000 of a property’s assessed value. This exemption can result in significant savings for homeowners, especially those with lower-valued properties.

Corporate Tax

Louisiana levies a corporate income tax on corporations operating in the state. The tax rate is 4% for the first $25,000 of taxable income, and 6% for taxable income above $25,000. Louisiana also has a franchise tax, which is a tax imposed on the privilege of doing business in the state. The franchise tax rate is 0.5% of a corporation’s net worth, with a minimum tax of $10.

Louisiana also offers a tax credit to corporations that invest in certain industries, such as manufacturing, research and development, and film and television production. The credit can be up to 40% of the eligible investment cost.

Other Taxes and Fees

Louisiana also has a variety of other taxes and fees that impact its residents. These include:

Gasoline Tax: Louisiana has a gasoline tax of 20 cents per gallon, which is used to fund transportation infrastructure.

Tobacco Tax: Louisiana levies a tax on tobacco products, with a rate of 36 cents per pack of cigarettes.

Alcohol Tax: Louisiana has a tax on alcohol, with rates varying by type and alcohol content.

Hotel Tax: Louisiana levies a tax on hotel and motel stays, with a rate of 5% at the state level and additional local taxes in some parishes.

Gaming Tax: Louisiana has a tax on gambling activities, with a rate of 21.5% on most gaming revenue.


Louisiana’s tax system is complex and can be a burden for its residents, especially those with lower incomes. However, the system also includes exemptions and credits designed to provide relief to taxpayers in certain situations. Louisiana’s high sales tax rate and unique sales tax system can be confusing for residents and visitors alike. However, the state’s taxes and fees provide crucial funding for government programs and services that benefit the people of Louisiana. It is important for residents to understand the state’s tax system and how it impacts them, as well as for policymakers to ensure that the system is fair and equitable for all taxpayers.