Louisiana

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 2.0% - 6.0%
Standard Deduction
  • None
  • Personal Exemption None
    Dependent Exemption None
    Earned Income Tax Credit (EITC) 3.5% Refundable
  • Deduction for federal income taxes paid
  • Deduction for state income taxes paid
  • Corporate Income Tax Features (2015)
    Range of Tax Rates Deduction for state income taxes paid
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 4.00% - 8.00%
    Apportionment Factor (Payroll) $200,000
    Apportionment Factor (Property) No
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 4.00%
    Average Local Sales Tax Rate 4.8%
    Average Combined State & Local Sales Tax Rate 8.8%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Taxed
    Number of Services Taxed 55 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership No
  • Sales tax holiday offered in 2014
  • Vendor Compensation available without ceiling
  • Sales tax applies to digital goods and services
  • Property Tax Features (2015)
  • Provides one of the largest property tax homestead exemptions in the country
  • Large property tax exemptions for businesses provided via the "BETR" program.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.20
    Diesel Tax Rate (per gallon) $0.20
    Cigarette Tax Rate (per pack) $0.36
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $78 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015