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Tax Structure for Louisiana and 14 Parishes in North Louisiana
Louisiana reformed its tax codes, providing a more business-friendly environment and additional incentives for employers creating jobs and economic impact.
Learn more about the state and local tax structure.
State Corporate Income Tax
State Corporate Franchise Tax
Sales & Use Tax
Property Tax for 14 Parishes
Personal Taxes
Additional Taxes
State Corporate Income Tax
| Corporate Income Tax Rates |
State |
Local |
First $25,000 of net income |
4% |
n/a |
Second $25,000 |
5% |
n/a |
Next $50,000 |
6% |
n/a |
Next $100,000 |
7% |
n/a |
Excess over $100,000 |
8% |
n/a |
Formula-Net Income |
100% |
n/a |
Federal Taxes Deductible |
100% |
n/a |
Accelerated Depreciation Permitted (Yes or No) |
Yes* |
n/a |
| * Accelerated Depreciation permitted only in federally designated renewal communities by applying for CRD (Commercial Revitalization Deduction) incentive. |
State Corporate Franchise Tax
|
State Corporate Franchise Tax |
|
$1.50 per $1,000, or major fraction thereof up to $300,000 |
|
$3.00 per $1,000, or major fraction thereof in excess of $300,000 |
|
* Franchise tax is assessed on the value of all real and personal property in the state, or the amount of issued and outstanding capital stock, surplus, undivided profits and borrowed capital. Corporate Franchise Tax is levied only by the state and not by local political subdivisions. |
Sales & Use Tax
|
Parishes |
State Tax |
Parish Tax |
Cities (Range) |
Total (Range) |
|
Bienville |
4.00% |
3.00% |
1.00-2.00% |
8.00-9.00% |
|
Bossier |
4.00% |
4.25% |
.75-1.00% |
9.00-9.25% |
|
Caddo |
4.00% |
3.35% |
.05-1.25% |
7.85-8.60% |
|
Claiborne |
4.00% |
3.00% |
1.00% |
8.00% |
|
DeSoto |
4.00% |
4.00% |
1.00% |
9.00% |
|
Jackson |
4.00% |
3.00% |
1.00-2.00% |
8.00-9.00% |
|
Lincoln |
4.00% |
2.75% |
1.00-2.00% |
7.75-8.75% |
|
Morehouse |
4.00% |
3.00% |
2.00-2.50% |
7.00-10.00% |
|
Natchitoches |
4.00% |
3.00% |
1.00-2.00% |
8.00-9.00% |
|
Ouachita |
4.00% |
2.00-3.00% |
1.50-4.99% |
8.60-9.99% |
|
Red River |
4.00% |
4.00% |
1.00% |
9.00% |
|
Sabine |
4.00% |
3.625% |
1.00-2.00% |
8.625-9.625% |
|
Union |
4.00% |
4.00% |
1.00-2.00% |
8.00-10.00% |
|
Webster |
4.00% |
3.00% |
1.00-2.50% |
8.00-9.50% |
Property Taxes for 14 Parishes
|
Parish |
Real Property Tax Rate Range |
Parishwide Average Millage (2010) |
|
Bienville |
90.59 |
107.6 |
|
Bossier |
93.37-114.39 |
100.3 |
|
Caddo |
44.54-132.82 |
141.7 |
|
Claiborne |
6.30-107.00 |
72.9 |
|
DeSoto |
99.41-116.82 |
110.3 |
|
Jackson |
97.93-115.02 |
100.9 |
|
Lincoln |
71.00-129.39 |
88.4 |
|
Morehouse |
77.28-95.46 |
79.2 |
|
Natchitoches |
59.94-966.74 |
94.9 |
|
Ouachita |
75.89-133.70 |
95.7 |
|
Red River |
93.25 |
95.4 |
|
Sabine |
43.94 |
87.6 |
|
Union |
59.20-64.09 |
66.8 |
|
Webster |
53.39 |
103.9 |
Personal Taxes
|
State Personal Income Tax * |
Rate (Range)* |
Local |
|
*Tax rates are for individuals filing single, married filing separately, or head of household. |
2% of first $12,500 |
n/a |
|
4% of the next $37,500 |
|
|
6% of taxable income over $50,000 |
|
|
* For married couples filing joint returns; tax rates are the same, but taxable income amounts are doubled. |
|
|
|
|
|
|
* LA's simplified income tax law includes a combined personal exemption and standard deduction of $4,500 |
|
|
|
* $9,000 standard deduction for married couples filing jointly |
|
|
|
* Dependent deduction $1,000 per dependent |
|
|
|
* Age 65 or over deduction of $1,000 for taxpayer or dependent |
|
|
|
* Blind deduction of $1,000 for taxpayer or dependent |
|
|
Additional Taxes
|
Gross Receipts Tax Rate by Type of Business (Excise Tax) |
A) Tobacco Products Manufacturers |
B) Transportation/Communication Utilities |
C) Hazardous Waste Disposal |
D) Liquor-Alcoholic Beverage |
E) Telecommunication Tax for the Deaf |
F) Inspection/Supervision (Common Carrier/Utilities) |
|
|
Severance Tax |
A) Gas |
B) Oil |
C) Timber |
D) Minerals |
E) Natural Gas Franchise |
|
Personal Property Tax Rates per $100* |
City Millage |
County Millage |
School Millage |
Special District Millage |
Assessment Ratio (%) |
Effective Rate per $100 |
| * Commercial personal property is assessed at 15% fair market value and taxed at the same rate as real property. |
|
|
Subject to Personal Property Tax |
Production Machinery & Equipment |
Yes* |
Non Production Machinery & Equipment |
Yes* |
Pollution Control |
Yes* |
Inventory |
Yes* |
Raw Materials |
Yes* |
Work in Progress |
Yes* |
Finished Goods |
Yes* |
Freeport Legislation |
0 |
Applicable to Warehousing |
0 |
Applicable to Manufacturing |
0 |
Goods Stored in a Public Warehouse |
0 |
Office Furniture-Fixtures |
Yes* |
Computer Equipment |
0 |
Workstations |
Yes* |
Telephones |
0 |
Furniture |
Yes* |
Company Vehicles |
0 |
Standard Software |
0 |
Custom Software |
0 |
Sources: Louisiana Department of Revenue Parish Tax Assessors
The Coordinating & Development Corporation
Louisiana Occupation License-Tax Tables
Parish Sheriff's Offices
Louisiana Tax Commission Annual Report 2010