Income Tax
Louisiana has a flat state income tax of 3.0% as of 2025, following a major tax reform reducing prior graduated brackets.
Individual income tax collections
1990–2025Census State Government Tax Collections (FRED LAINCTAX).
| Indicator | Louisiana | U.S. |
|---|---|---|
| Top income tax rate (%) | 3 | 5 |
- •Louisiana moved to a flat 3% income tax rate starting in 2025.
Property Tax
Louisiana's effective property tax rate is about 0.55%, one of the lowest in the country, thanks to homestead exemptions.
State-level property tax collections
1990–2025Census State Government Tax Collections; excludes local property taxes (FRED LAPROPTAX).
| Indicator | Louisiana | U.S. |
|---|---|---|
| Effective property tax (%) | 0.55 | 0.9 |
Sales Tax
Louisiana has one of the highest combined state and local sales tax rates in the nation, averaging about 9.55%.
General sales tax collections
1990–2025Census State Government Tax Collections (FRED LASALESTAX).
| Indicator | Louisiana | U.S. |
|---|---|---|
| Combined sales tax (%) | 9.55 | 7.1 |
- •Louisiana consistently has the highest average combined sales tax rate in the U.S.
Tax Burden
Louisiana's overall tax burden is relatively low, with no state property tax on primary homesteads and a moderate combined income and sales tax structure.
State tax collections per resident
1990–2025Census tax collections (LATOTLTAX) divided by Census resident population (LAPOP).
| Indicator | Louisiana | U.S. |
|---|---|---|
| Tax burden (%) | 8.3 | 9.9 |
Tax Revenue
Louisiana's total state tax revenue relies heavily on sales taxes and severance taxes from oil and gas production.
State tax collections
1990–2025Census Annual Survey of State Government Tax Collections, fiscal years (FRED LATOTLTAX).