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.

Did the income tax rates for estates and trusts change?

Yes. For taxable periods beginning on or after January 1, 2025, the rate for fiduciary income is a flat 3%. See the chart below for historical rates.

Taxable IncomeTax Years
2021 and Prior		Tax Years
2022-2024		Tax Years
2025 and
After
$0 - $10,0002.00%1.85%3%
$10,001 - $50,0004.00%3.50%3%
$50,001 and over6.00%4.25%3%