Last Updated: July 2, 2025 by TRUiC Team


Louisiana LLC Taxes: The Complete Filing Guide (2025)

Running an LLC in Louisiana means dealing with taxes at federal, state, and sometimes local levels. This guide simplifies everything you need to know to stay compliant and avoid surprises, from income tax and sales tax to city-specific requirements.

Recommended: Schedule a free consultation with 1-800Accountant to stay on top of your taxes. 

Person working on their taxes.

Louisiana LLC Tax Basics

Navigating your Louisiana LLC tax obligations doesn’t have to be complicated. We’ll walk you through the essentials of pass-through taxation, explain Louisiana’s specific requirements, and highlight strategies to stay compliant and organized. This guide covers everything from federal income taxes to city-specific requirements and filing deadlines.

Use the links below to jump directly to the section you need:

Louisiana LLC Taxes at a Glance

Tax TypeRateFiling DeadlineForms Required
Federal Income Tax10%-37% (personal brackets)April 15, 2025Form 1040 + Schedule C or Schedule E/K-1
Self-Employment Tax15.3%April 15, 2025Schedule SE
Louisiana Income Tax3% (flat rate)May 15, 2025Form IT-540
Louisiana Corporate Income Tax3.5%-7.5%May 15, 2025Form CIFT-620
Federal Payroll Taxes (If Employees)7.65% employer + 7.65% employee (FICA)Quarterly (April 30, July 31, October 31, January 31)Form 941
Louisiana Unemployment Tax (If Employees)0.09%-6.2%QuarterlyFiled online
Federal Unemployment (FUTA)6% on first $7,000 per employee (0.6% after credits)January 31, 2026 (annual)Form 940
Sales & Use Tax5%Monthly or quarterly based on sales volumeForm R-1029
Local Option Taxes0%-7% (varies by city)Monthly or quarterlyFiled online
Annual Statement$30 feeVaries by registration dateFiled online

Understanding LLC Taxation Basics

How Louisiana LLCs Are Taxed by Default

Your Louisiana LLC doesn’t pay taxes itself. Instead, profits flow through to you and your members, who report them on their personal tax returns. This is called pass-through taxation.

Here’s how it works:

  1. Your LLC earns income from business activities
  2. The LLC itself files no tax return (unless you elect otherwise)
  3. Profits “pass through” to members based on ownership percentage
  4. Each member reports their share on their personal tax return
  5. Members pay tax at their individual income tax rates

What this means for you: Unlike corporations, your business profits are only taxed once — which typically saves you money.

How to Start an LLC Tip Icon

Time-Saving Tip: If you’re uncertain about your LLC’s tax classification, a tax professional can review your LLC’s tax setup in 30 minutes and help you choose the most tax-efficient option.

Tax Classification Options

While pass-through taxation is the default, your Louisiana LLC can choose two alternative tax treatments.

Default LLC Tax Status:

Optional Tax Classifications:

Not sure which tax classification is right for your business? Schedule a free consultation with 1-800Accountant.

Federal Tax Obligations

Income Tax

As a Louisiana LLC owner, you’ll report your share of business profits on your personal tax return using:

Federal income tax rates range from 10% to 37% based on your tax bracket (actual brackets will depend on inflation adjustments and any tax law changes).

Simply Put: Whatever money your business makes (after expenses) gets added to your personal tax return — just like income from a job.

Self-Employment Tax

LLC members actively involved in the business must pay self-employment tax of 15.3% (covering Social Security and Medicare) on their share of LLC profits.

Key points:

What happens if I miss this payment? The Internal Revenue Service (IRS) charges penalties of 0.5% per month plus interest. However, first-time mistakes can often qualify for penalty abatement if you have a clean compliance history.

Employment Taxes

If your LLC has employees, you must:

Estimated completion time: 2-3 hours per quarter (significantly less with payroll software or professional help)

Estimated Tax Payments

Because no tax is withheld from your LLC profits, you’ll likely need to make quarterly estimated tax payments using Form 1040-ES. These payments cover both income and self-employment taxes on your share of the business income. Missing deadlines or underpaying can lead to IRS penalties — even if you pay in full later.

Working with an accountant can help ensure accurate calculations, on-time payments, and a smarter overall tax strategy.

Key deadlines:

Pro Tip: Set calendar reminders 15 days before each deadline. This gives you time to prepare without the last-minute rush that leads to mistakes.

Louisiana State Taxes

Louisiana Income Tax

Louisiana has a flat personal income tax rate of 3% that applies to your LLC’s profits on your personal return.

Filing requirements:

Bottom Line: For every $1,000 your LLC earns, expect to pay about $30 in Louisiana state income tax (in addition to federal taxes).

Louisiana Corporate Income Tax

If your LLC has elected to be taxed as c corp, it will be subject to the state’s corporate income tax

Filing requirements: 

Corporation Franchise Tax 

LLCs that are taxed as c corps in Louisiana are also subject to the state’s corporation franchise tax: 

Sales and Use Tax

If your Louisiana LLC sells physical products or certain services:

60-Second Check: Do I Need to Collect Sales Tax?

Services typically subject to sales tax include:

Products typically subject to sales tax include:

Payroll Taxes 

If you have employees in Louisiana, you will be responsible for two types of payroll taxes. 

Unemployment Insurance (UI) Tax 

Withholding Tax 

Annual Statement Filing

While not a tax, your Louisiana LLC must file an annual report

Calendar Alert: Set a reminder for the month prior to your LLC’s formation anniversary to ensure you don’t miss this easy but required filing.

Local Tax Considerations

Local Option Taxes

Louisiana allows cities to impose local option taxes up to 7% in addition to that state’s standard sales tax. 

Filing requirements:

Property Taxes

If your LLC owns real property in Louisiana:

Tax Calendar and Filing Tips

Key Deadlines for Louisiana LLCs

January:

April:

May: 

June: 

July: 

September:

October:

Record-Keeping Checklist

Keep these records for at least 7 years:

Tax Strategies for Louisiana LLCs

S Corporation Election Benefits

Converting your LLC to an S corp for tax purposes can help you save on self-employment taxes. To do this, you must:

  1. File Form 2553 with the IRS
  2. Pay yourself a “reasonable salary” subject to employment taxes
  3. Take any remaining profits as distributions exempt from self-employment tax

Example: An LLC making $100,000 in profit pays 15.3% self-employment tax on the entire amount. As an S Corp, if $60,000 is a reasonable salary and $40,000 is taken as distributions, only the $60,000 is subject to employment taxes.

Potential Savings: In this example, you’d save about $6,120 in self-employment taxes.

Business Expense Deductions

Common deductions Louisiana LLC owners often overlook include:

Forms and Resources

Federal Tax Forms

Louisiana Tax Forms

Helpful Resources

Louisiana LLC Taxes FAQs

LLCs in Louisiana generally adopt pass-through taxation, meaning that each member reports their profits and losses when filing their individual income tax returns. 

LLCs taxed as C corporations are also required to file and pay the state’s corporate income tax and franchise tax. Other taxes may apply based on your LLC’s industry and location.

Interested in finding out more? Take a look at our LLC Taxes article.

LLCs in Louisiana offer flexibility in taxation and limited liability protection, which means personal assets are typically safeguarded against the business’s debts and/or lawsuits. This structure also provides more simplicity in management and operation in comparison to corporations, making it a popular choice for small businesses.

To get started forming your LLC in the state, see our How to Start an LLC in Louisiana guide.

Yes, LLCs in Louisiana are subject to local taxes, which vary by area. These can include local sales taxes, which can be as high as 7%, leading to a total tax range of 8.45% to 11.45% when combined with the state’s standard rate. Localities may also impose other taxes, such as property taxes and specific industry-related taxes.

How to Start an LLC Tip Icon

Need Professional Help? While this guide covers the essentials, tax laws are complex and constantly changing. Schedule a free consultation with 1-800Accountant to ensure your Louisiana LLC remains fully compliant while minimizing your tax burden.