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Louisiana
Corporate Income Tax Rate at a Glance
Louisiana's top corporate income tax rate is 5.5%, applied as a flat rate. This places Louisiana in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
5.5% flat rate effective tax year 2025 under HB 2 (2024 special session), replacing prior graduated 3.5%/5.5%/7.5% structure.
Franchise Tax / Annual Privilege Tax
Louisiana's Corporation Franchise Tax was repealed effective 2026 under recent tax reform legislation. For 2025 and prior years, the tax was $2.75 per $1,000 of taxable capital with a $110 minimum.
S-Corp & Pass-Through Treatment
Louisiana recognizes federal S-corp election. Pass-through entities may elect to be taxed at the entity level at 5.5% under Louisiana's PTE election (Act 287 of 2019, as amended).
Official State Revenue Department
For current corporate tax rules in Louisiana, consult the state's official source at https://revenue.louisiana.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Moving to Louisiana from elsewhere · Corporate Tax
Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.