Louisiana State Taxes: A Simple Guide
Louisiana has a state income tax, parish-level (county-level) property taxes, and a combined state + local sales tax system that often produces some of the highest sales tax rates in the country. This guide explains the basics for individuals.
ℹ️Important: This overview does not include every exemption, parish rule, or tax credit. Always check official Louisiana guidance for current details.
⚜️Louisiana state income tax
Louisiana taxes personal income under its own brackets and rules. In general:
- •Residents with income above certain thresholds must file a Louisiana income tax return.
- •Nonresidents may need to file if they earn Louisiana-source income.
- •Louisiana's definitions of taxable income, credits, and deductions differ from the federal system.
A Louisiana resident typically files a federal Form 1040 and a Louisiana return if required.
🛒Sales and use tax
Louisiana has a state sales tax, and parishes and municipalities add their own local sales taxes on top. Combined rates can be among the highest in the nation.
- •Most tangible goods are taxable.
- •Certain specialty items (like groceries or medicines) may be taxed differently or exempt under various rules.
- •If you buy items online or from out-of-state sellers without tax, you may owe use tax.
Note: Many Louisiana localities administer parts of their own sales tax system, so businesses often must deal with multiple agencies.
🏡Property taxes (parish level)
Property taxes in Louisiana are imposed mainly by parishes, school districts, and municipalities, based on the assessed value of homes and land.
- •Homeowners receive property tax bills from their parish assessor's office.
- •Louisiana generally has relatively low property tax burdens compared to many states.
- •Homestead exemptions and other relief programs may reduce taxable value for qualifying homeowners.
🔗Putting Louisiana taxes together
A typical Louisiana resident may deal with:
- •Federal income tax (Form 1040)
- •Louisiana state income tax
- •Combined state + parish + city sales taxes
- •Parish-level property taxes if they own a home
Start with the basics—like how filing works —and then layer in Louisiana's unique structure.