Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Why are delinquent penalties assessed?

Revised Statute 47:1602 imposes delinquent filing and delinquent payment penalties for failure to file the tax return or failure to pay the tax due by the due date.
  • The delinquent filing penalty is five percent of the tax due for each 30-day period that the failure to file continues, not to exceed 25 percent of the total tax.
  • Except for individual income tax, the delinquent payment penalty is also five percent of the tax due for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax. For individual income tax, the delinquent payment penalty is one-half of one percent for each 30-day period that the failure to pay continues, not to exceed 25 percent of the total tax.