Why is interest assessed?


Revised Statute 47:1601 provides for interest to be added to unpaid taxes. When a taxpayer fails to pay the tax by the due date, interest will be added to the amount of tax due computed from the tax due date until the tax is paid. The interest rate is set annually at three percent above the legal interest rate provided for by Revised Statute 9:3500(B)(1). The Commissioner of the Office of Financial Institutions sets the legal interest rate at three and one-quarter percent above the discount rate published in the Wall Street Journal on the first business day of October.

LDR announces the interest rate on tax liabilities each year in a Revenue Information Bulletin.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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