Corporations and entities taxed as corporations for federal income tax purposes may be required to file a Louisiana Corporation Income Tax return if they earn income from Louisiana sources.
Use this page to determine who must file, when returns and payments are due, how to file, and how recent tax law changes may affect your business.
File or Pay Online
Most corporation income tax services are available online through LaTAP.
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Important Tax Law Changes
Corporation Income Tax Rate
For tax periods beginning on or after January 1, 2025, Louisiana corporation income tax is imposed at a flat rate of 5.5%.
The prior graduated corporation income tax brackets have been repealed.
Corporation Franchise Tax Repeal
The Louisiana corporation franchise tax has been repealed for franchise tax periods beginning on or after January 1, 2026.
Corporations may still have filing obligations for prior franchise tax periods.
Who Must File
A Louisiana Corporation Income Tax return is generally required for:
- Corporations earning income from Louisiana sources
- Entities taxed as corporations for federal income tax purposes
- S corporations required to file as corporations for Louisiana income tax purposes
- LLCs taxed as corporations for federal income tax purposes
- Foreign corporations doing business in Louisiana or deriving income from Louisiana sources
A corporation that has received an exemption ruling from the IRS must provide a copy of that ruling to LDR to request exemption from Louisiana corporation income tax filing requirements.
Due Date
Corporation income tax returns and payments are due on or before the 15th day of the fifth month after the close of the accounting period.
For calendar-year filers, the due date is May 15.
Extension to File
Louisiana allows an automatic six-month extension to file the corporation income tax return if a federal extension was timely requested.
An extension to file is not an extension to pay. Tax due must be paid by the original return due date to avoid interest and penalties.
Estimated Payments
Corporations must make estimated income tax payments if the corporation’s income tax liability, after credits, can reasonably be expected to be $1,000 or more for the taxable year.
Estimated payments may be made through LaTAP.
Amended Returns
To correct a previously filed corporation income tax return, file an amended Form CIFT-620.
If a federal adjustment changes the Louisiana tax liability, the taxpayer must report the adjustment to LDR within the required time period.
Electronic Filing
Corporation income tax returns should be filed electronically when required by law or administrative rule.
Electronic filing helps reduce processing delays, mailing issues, and manual correction work.
Common corporation tax forms include:
- Form CIFT-620 — Corporation Income Tax Return
- Form CIFT-620EXT-V — Corporation Income Tax Extension Payment Voucher
- Corporation estimated payment vouchers, if applicable
Need Help?
For complex corporation filing issues, tax professionals should review the corporation income tax instructions, applicable Louisiana statutes, administrative rules, and LDR guidance before filing.
