Does Louisiana impose any death taxes?


Yes, Louisiana imposes an estate transfer tax (R.S. 47:2431–2437).

The estate transfer tax is only imposed on estates that are subject to federal estate taxation under the Federal Internal Revenue Code. The amount of the state estate tax is equal to the federal estate tax credit allowed for state death taxes. The intent of the estate transfer tax is to obtain a benefit for the state in the form of an estate tax credit allowed under Internal Revenue Code (see R.S. 47:2434). The estate transfer tax, therefore, is not intended to impose any additional tax burden on the decedent's estate, but to shift payment from the federal government to the state. (Question & answer last reviewed May 15, 2024)

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News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

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.


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