State tax profile · 2026

Taxes in Louisiana

Every state-level tax in Louisiana, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Louisiana stands at the very top of the national sales tax rankings, holding the number one spot out of 51 for combined sales tax. That single fact shapes much of what a resident or relocator should expect: everyday purchases carry the heaviest combined sales tax burden in the country. Anyone budgeting for a move or comparing states should treat this as a defining cost of living here, since it applies directly at the register rather than being spread across other charges. The ranking leaves little ambiguity — Louisiana's tax character is defined by consumption costs that lead the nation.

State Income Tax3
3.00%
flat rate
Sales Tax3
10.13%
state 5.00% + local
Property Tax1
0.44%
median of 64 counties
Corporate Tax3
5.50%
graduated
Cigarette Tax3
$1.08
per pack of 20
Gas Tax4
20.93¢
per gallon
Beer Tax5
$0.403
per gallon
Wine Tax6
$0.760
per gallon
Spirits Tax7
$3.030
per gallon

State income tax

3.00% flat rate.

Sales tax

The combined state + local sales tax rate is 10.13%. State rate 5.00% plus an average 5.13% local.

Estate & inheritance tax

Louisiana imposes no state estate or inheritance tax—only the federal estate tax applies.

Real estate transfer tax

Louisiana levies a transfer tax of 0.000% — No state transfer tax (recording fees apply).

Cigarette Tax

Louisiana levies a cigarette tax of $1.08 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Louisiana levies a gas tax of 20.93¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Louisiana levies a beer tax of $0.403 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Louisiana levies a wine tax of $0.760 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Louisiana levies a spirits tax of $3.030 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.44%. Compare counties below for local rates.

Counties in Louisiana by property tax rate

CountyEffective rateMedian home value
Orleans Parish0.82%$315,700
St. Tammany Parish0.71%$284,000
East Baton Rouge Parish0.67%$248,800
Bossier Parish0.64%$227,200
West Feliciana Parish0.63%$245,700
Caddo Parish0.62%$175,700
St. Helena Parish0.61%$77,300
Grant Parish0.60%$143,300
St. Charles Parish0.59%$263,700
Lafayette Parish0.57%$242,900
Rapides Parish0.55%$181,100
West Baton Rouge Parish0.54%$229,900
Ascension Parish0.54%$279,600
Ouachita Parish0.54%$194,400
Lafourche Parish0.54%$193,900
St. James Parish0.53%$211,800
Vernon Parish0.53%$156,000
Jefferson Parish0.52%$251,400
Plaquemines Parish0.50%$282,900
St. Bernard Parish0.47%$202,500
Cameron Parish0.46%$202,500
Lincoln Parish0.46%$210,100
Livingston Parish0.46%$230,600
Union Parish0.46%$112,500
St. John the Baptist Parish0.45%$193,200
Terrebonne Parish0.45%$187,200
Calcasieu Parish0.45%$217,000
Morehouse Parish0.45%$118,800
Caldwell Parish0.45%$93,300
LaSalle Parish0.45%$119,500
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.