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Taxes In Louisiana

Louisiana Tax Rates, Collections, and Burdens

How does Louisiana’s tax code compare? Louisiana has a graduated state individual income tax, with rates ranging from 1.85 percent to 4.25 percent. Louisiana has a graduated corporate income tax, with rates ranging from 3.5 percent to 7.5 percent. Louisiana also has a 4.45 percent state sales tax rate and an average combined state and local sales tax rate of 9.56 percent. Louisiana has a 0.51 percent effective property tax rate on owner-occupied housing value.

Louisiana does not have an estate tax or inheritance tax. Louisiana has a 20.93 cents per gallon gas tax rate and a $1.08 cigarette excise tax rate. The State of Louisiana collects $4,856 in state and local tax collections per capita. Louisiana has $6,637 in state and local debt per capita and has a 74 percent funded ratio of public pension plans. Overall, Louisiana’s tax system ranks 40th on our 2024 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Louisiana is no exception. The first step towards understanding Louisiana’s tax code is knowing the basics. How does Louisiana collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2024: How Does Your State Compare?

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Tax Data by State

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
4.25%See Full Study
State Local Individual Income Tax Collections per Capita
$854Rank: 39
State and Local Tax Burden
9.1%Rank: 15See Full Study

Business Taxes

Top Corporate Income Tax Rate
7.5%See Full Study
State Business Tax Climate Index Ranking
40See Full Study

Sales Taxes

State Sales Tax Rate
4.45%Rank: 37See Full Study
Average Local Sales Tax Rate
5.11%See Full Study
Combined State and Average Local Sales Tax Rate
9.56%Rank: 1See Full Study
State and Local General Sales Tax Collections per Capita
$1988Rank: 5
State Gasoline Tax Rate (cents per gallon)
20.93¢Rank: 43
State Cigarette Tax Rate (dollars per 20-pack)
$1.08Rank: 37

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.51%Rank: 40
State and Local Property Tax Collections Per Capita
$996Rank: 44

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