Skip to content
Oakclause

Estate and Inheritance Tax in Louisiana

Louisiana has no inheritance tax, and no state estate transfer tax is due for deaths after December 31, 2004.

Last checked . General information, not legal advice.

Louisiana at a glance

State estate tax
No
The estate transfer tax statute remains, but it only applies when a federal state death tax credit exists, which ended after 2004.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Repealed by Act 822 of 2008.

Sources

Last checked

The rules in Louisiana

Does Louisiana have a state estate tax?

No. State estate tax in Louisiana: no. The estate transfer tax statute remains, but it only applies when a federal state death tax credit exists, which ended after 2004.

What is the estate tax exemption in Louisiana?

Estate tax exemption in Louisiana: No state estate tax.

What is the top estate tax rate in Louisiana?

Top estate tax rate in Louisiana: No state estate tax.

Does Louisiana have an inheritance tax?

No. Inheritance tax in Louisiana: no. Repealed by Act 822 of 2008.

Where do the Louisiana estate and inheritance tax rules come from?

The rules above come from La. R.S. 47:2431 and La. R.S. 47:2432. Each source is linked on this page. We last checked them in October 2026.

Good to know

The Louisiana Department of Revenue says no state estate transfer tax is due for deaths after December 31, 2004, because the federal state death tax credit no longer exists.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.