Jurisdiction detail
Louisiana tax guide
A seeded subnational profile for Louisiana, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Louisiana Department of Revenue
Overview
Louisiana enacted major tax reform in 2024-2025, moving to flat individual and corporate rates and broadening the sales tax base. Sales tax compliance is famously complex due to parish-level local tax administration.
Individual income tax
Louisiana moved to a flat 3 percent individual income tax in 2025.
Type: flat
Business tax
Louisiana corporate income tax restructured to a flat 5.5 percent in 2025.
Reference rate: 5.5%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 5%
Local rates add 4 to 7 percent; combined rates often near or above 10 percent.
Deadlines and forms
May 15 for individuals (Louisiana has its own filing deadline).
Official authority
Visit Louisiana Department of RevenuePrimary sources
- Louisiana Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.