How to start an LLC in Louisiana

Updated

Forming an LLC in Louisiana costs $100 to file the Articles of Organization with the Louisiana Secretary of State. After that you file an annual report of $30. Louisiana charges no franchise tax on a standard LLC. Filing fee is $105 if filed online via the geauxBIZ portal (base $100 fee plus $5 card-processing charge) vs. $100 for paper/mail filing. Annual report fee is $35 online vs. $30 by mail (same $5 differential). IMPORTANT UPCOMING CHANGE: under Act 921 of the 2026 Regular Legislative Session, all Secretary of State Commercial Division fees increase effective October 1, 2026, the LLC filing fee rises from $100 to $125 and the annual report fee from $30 to $35 (base fees; the online card-processing differential is expected to continue on top of the new base). This dataset's figures reflect the fees in effect as of the collection date and should be re-verified after October 1, 2026.

How much does it cost to start an LLC in Louisiana?

Louisiana LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Articles of Organization)$100
Annual report$30/year
Franchise or business taxNone
Registered agentRequired

Source: Louisiana Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Louisiana?

  1. Name your LLC. Pick a name that is available and meets Louisiana naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Louisiana requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Articles of Organization. Submit it to the Louisiana Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Louisiana charges $30 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Louisiana have a franchise tax on an LLC?

No. Louisiana's corporation franchise tax (0.275% on capital employed, which had applied to LLCs that elect corporate federal tax treatment) was repealed by Act 10 of the 2024 Third Extraordinary Session, effective for franchise tax periods beginning on or after January 1, 2026, confirmed directly via the LDR's own FAQ. As of the current tax year, no Louisiana LLC owes franchise tax regardless of its federal tax election; a final return was due for periods before that date based on 2024 year-end property values. LLCs taxed as partnerships (the default) were never subject to it.

How is an LLC taxed in Louisiana?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Louisiana has a state individual income tax with a top rate of 3% (flat brackets), so those profits are taxed on your Louisiana return on top of federal tax. Single flat rate of 3% effective January 1, 2025, replacing previous graduated brackets (1.85%-4.25% by income level). Applies uniformly across all filing statuses. Standard deduction nearly tripled to $12,500 (single/MFS) as part of the same reform (Act 11, 2024 Third Extraordinary Session).

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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