Louisiana

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.

5.5% flat rate effective tax year 2025 under HB 2 (2024 special session), replacing prior graduated 3.5%/5.5%/7.5% structure.

Louisiana's Corporation Franchise Tax was repealed effective 2026 under recent tax reform legislation.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.

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).

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.