Skip to content

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?

See Related Articles

Tax Data by State

Get facts about taxes in your state and around the U.S.

Explore Data

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

All Related Articles

Guide to property taxes Andrey Popov comp 2

Close to Home: A Short Guide to Property Taxes

As housing prices are rapidly increasing, and property tax bills along with them, the property tax has come into the spotlight in many states. The design of a state’s property tax system can affect how attractive that state is to businesses and residents.

9 min read
2022 State & 2022 sales tax, Local Sales Tax Rates, 2022 State Sales Tax Rates, 2022 Local Sales Tax rates

State and Local Sales Tax Rates, 2023

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.

11 min read
state tax inflation response like state tax rebates and tax holidays to combat inflation Federal tax collections inflation surging 2022

State Tax Policy as an Inflation Response

At the end of 2022, prices were 14.6 percent higher than they were two years prior. That’s the fastest inflation rate over any two calendar years since the stagflation era of the late 1970s. State policymakers are understandably interested in bringing any tools at their disposal to bear on the problem. And many of them are reaching for tax policy solutions.

7 min read
2023 state corporate income tax rates and brackets see state corporate tax rates by state

State Corporate Income Tax Rates and Brackets, 2023

New Jersey levies the highest top statutory corporate tax rate at 11.5 percent, followed by Minnesota (9.8 percent) and Illinois (9.50 percent). Alaska and Pennsylvania levy top statutory corporate tax rates of 9.40 percent and 8.99 percent, respectively.

6 min read
2022 State Population Change 2022 state migration trends. Americans moving to low-tax states united van lines u-haul census data

Americans Moved to Low-Tax States in 2022

The pandemic has accelerated changes to the way we live and work, making it far easier for people to move—and they have. As states work to maintain their competitive advantage, they should pay attention to where people are moving, and try to understand why.

5 min read