Louisiana: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Corporation income tax, Form CIFT-620 (titled CIT-620 in the 2025 instructions); flat 5.5% for tax periods beginning on or after January 1, 2025, replacing the graduated brackets.
Franchise or privilege
Not verified
Repealed for franchise tax periods beginning on or after January 1, 2026; franchise tax may still apply to earlier periods.
Not verifiedEntity annual report
Yes
Annual report to the Secretary of State each year on or before the anniversary of the date the corporation was incorporated (La. R.S. 12:1-1621(C)).
Return due date
Published rule
Return and payment due on or before the 15th day of the fifth month after the close of the accounting period (May 15 for calendar-year filers; 2025 return due May 15, 2026). Same rule for fiscal years.
Extension
Not verified
Extended date and payment rule in https://dam.ldr.la.gov/taxforms/Cift620i-2025.pdf
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Return and payment due on or before the 15th day of the fifth month after the close of the accounting period (May 15 for calendar-year filers; 2025 return due May 15, 2026). Same rule for fiscal years.
- Entity report
Entity report
Annual report to the Secretary of State each year on or before the anniversary of the date the corporation was incorporated (La. R.S. 12:1-1621(C)).
Email me the Louisiana guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Louisiana impose a corporate income tax?
Yes. The state agency publishes the applicable rate.
When is the Louisiana corporate return due?
Return and payment due on or before the 15th day of the fifth month after the close of the accounting period (May 15 for calendar-year filers; 2025 return due May 15, 2026). Same rule for fiscal years.
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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