LLC formation in Louisiana: fees, filing steps, and ongoing costs
Data last updated: Apr 21, 2026Where Louisiana fits, and where it doesn't
Good fit for Louisiana
You live in Louisiana and want to operate a local business here. You are a single-member consultant or contractor who wants pass-through treatment, one yearly report, and no entity-level franchise tax to chase. You run a real estate or rental holding entity anchored to Louisiana property. You want a home-state LLC that is getting simpler and cheaper, not more expensive, heading into 2026.
Skip Louisiana when
You live in Texas, Mississippi, or Alabama and someone pitched Louisiana as a tax play. It is not. The moment your Louisiana LLC transacts business in your home state, you owe a foreign-LLC registration and that state's annual filings on top of Louisiana's. You are also a mismatch if you plan to elect C-corp treatment with the IRS and you want a franchise-tax-free environment for periods before 2026, since the pre-2026 franchise tax still applies to C-corp-elected LLCs until Act 11 phases it out.
What a Louisiana LLC actually costs
- Formation filing fee Paid once at formation $100
- Commercial registered agent Annual, estimate $100
- Annual report fee Annual $30
- Year 1 total estimate Formation plus first-year ongoing $230
Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.
Cost across the first three years
How Louisiana compares on the basics
How to apply for an LLC in Louisiana
- Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Louisiana Secretary of State record. Check availability at the Louisiana entity search.
- Designate a registered agent
Every Louisiana LLC is required to have a registered agent with a physical street address in Louisiana. You can serve as your own agent if you live in Louisiana, or hire a commercial service for $99 to $249/yr. See the Louisiana registered agent guide.
- File Articles of Organization (Form 365)
Filing fee is $100. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $30.
- Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
- Adopt an operating agreement
Louisiana does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.
Filing walkthrough
Louisiana runs formation through geauxBIZ at geauxbiz.sos.la.gov. You file Articles of Organization (Form 365) together with an Initial Report (Form 973), and the document must be notarized per La. R.S. 12:1301. That notary requirement is the step people forget. Online filers can complete notarization digitally through the portal; mail filers need a notary signature on the paper form before it is accepted.
The filing fee is $100, and online approval typically clears in about 5 business days. Mail runs roughly 10 business days. If you need it faster, Louisiana offers two expedite tiers: $30 for 24 hours turnaround, or $50 for 2-to-4-hour priority processing. Credit card payments carry a $5 statutory convenience fee on every geauxBIZ transaction, which is annoying but small.
Every Louisiana LLC needs a registered agent with a physical Louisiana street address. Commercial agents typically run $50 to $125 per year, and if you live in Louisiana you can serve as your own agent.
How Louisiana taxes an LLC
Louisiana's tax picture for LLCs is better in 2026 than it has been in years. Default-classified LLCs (partnerships and disregarded entities) have never been subject to Louisiana corporation franchise tax; it only applied to LLCs that elected C-corp treatment at the federal level. Act 11 of the 2024 Third Extraordinary Session repeals franchise tax entirely for periods beginning on or after January 1, 2026, so even C-corp-elected LLCs stop paying it going forward.
Corporate income tax also changed under Act 11. The graduated 3.5%/5.5%/7.5% schedule that applied for 2022 through 2024 is gone. Effective for tax years beginning January 1, 2025, Louisiana charges a flat 5.5% on corporate income. Default-taxed LLCs do not pay this entity-level rate; members report their share of income on their personal returns, where Louisiana now applies a flat 3% individual rate above the standard deduction (also under Act 11).
Statewide sales and use tax rose to 5.0% on January 1, 2025, up from 4.45%. Parish and municipal sales taxes stack on top, and combined rates can approach 11% in some jurisdictions. That is the real tax bite for Louisiana operators, not the entity-level stuff.
Ongoing compliance and costs after year one
Budget $30 for the annual report (plus a $5 convenience fee if you pay by card) and $50 to $125 a year for a commercial registered agent. That is the complete state bill for a default-taxed Louisiana LLC. There is no franchise tax going forward for any LLC once 2026 starts, no license fee, no biennial filing.
If your Louisiana LLC also operates in another state, foreign qualification there is on that state's rules and fees. The Louisiana side stays cheap.
Common mistakes forming a Louisiana LLC
Two that come up. First, filers forget the notary requirement on the Articles of Organization and get the mail filing rejected. La. R.S. 12:1301 requires notarization, and the geauxBIZ online path handles it for you but the paper form does not. Second, anyone reading older guides still thinks Louisiana's corporation franchise tax applies to default-taxed LLCs. It does not, and hasn't since 2016 for most pass-through LLCs under Act 12 of that year's First Extraordinary Session. Under Act 11 of 2024, the franchise tax goes away completely for periods on or after January 1, 2026.
State agencies that handle Louisiana LLCs
Louisiana Secretary of State, Commercial Division
- Website
- www.sos.la.gov/Pages/default.aspx
- Phone
- (225) 925-4704
- Commercial Division, Louisiana Secretary of State, P.O. Box 94125, Baton Rouge, LA 70804-9125
- Office
- 8585 Archives Ave., Baton Rouge, LA 70809
- Hours
- 8:00 AM to 4:30 PM Central, Monday to Friday
Louisiana Department of Revenue
- Website
- revenue.louisiana.gov
- Phone
- (855) 307-3893
- 617 North Third Street, Baton Rouge, LA 70802
- Hours
- 8:00 AM to 4:30 PM Central, Monday to Friday
Frequently Asked Questions
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How much does it cost to form an LLC in Louisiana in 2026?
$100 for the Articles of Organization filed through geauxBIZ. Credit card payment adds a $5 statutory convenience fee. Expedited service is $30 for 24-hour turnaround or $50 for 2-to-4-hour priority. A commercial registered agent is another $50 to $125 per year.
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Does Louisiana have an annual report for LLCs?
Yes. Louisiana LLCs file an annual report each year on the anniversary of their original filing, at $30 per year. Filing is through geauxBIZ. Credit card payments carry the standard $5 convenience fee.
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Does Louisiana have a franchise tax on LLCs?
Not for default-taxed LLCs, and not for anyone going forward. Louisiana's corporation franchise tax only ever applied to LLCs that elected C-corp treatment federally, and Act 11 of the 2024 Third Extraordinary Session repeals it entirely for periods beginning on or after January 1, 2026. Default partnership-taxed and single-member disregarded LLCs have owed no franchise tax since the 2016 reform under Act 12.
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What is the Louisiana corporate income tax rate?
Flat 5.5% on corporate income, effective for tax years beginning on or after January 1, 2025 (Act 11, 2024 Third Extraordinary Session). This replaced the prior 3.5%/5.5%/7.5% graduated schedule. Default-classified LLCs do not pay this entity-level rate; members report their share of income on their personal return at Louisiana's flat 3% individual rate above the standard deduction.
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How long does it take to form a Louisiana LLC?
Online filings through geauxBIZ typically clear in about 5 business days. Mail filings run roughly 10 business days. Expedited service is available at $30 for 24 hours turnaround, or $50 for 2-to-4-hour priority processing through the Secretary of State's Commercial Division.
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Should I form my LLC in Louisiana instead of my home state?
Only if you live or operate in Louisiana. The franchise-tax repeal and flat corporate rate improve things for in-state filers, but none of it reaches through foreign-LLC registration. If you live in Texas and form in Louisiana, Texas still wants its annual franchise report, you now pay a Louisiana agent too, and you have two sets of paperwork.
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Does Louisiana require an operating agreement?
No. Louisiana's LLC statute (La. R.S. 12:1301 and 12:1319) permits but does not require a written operating agreement. A written agreement is still recommended for any multi-member LLC, especially since the Articles of Organization themselves must be notarized under La. R.S. 12:1301.
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How do I apply for an LLC in Louisiana?
Apply for an LLC in Louisiana by filing Articles of Organization (Form 365) with Louisiana Secretary of State, Commercial Division. The filing fee is $100. Online filing is available through the state portal. Approval typically takes 5 business days online. Mail filings take about 10 business days. Before filing, pick a registered agent (see the Louisiana registered agent guide) and confirm your business name is available using the state's entity search.
Further reading on LLCs
How much does an LLC cost?
Formation, annual, and hidden fees broken down across all 51 US jurisdictions.
Registered agents for LLCs
What the role is, whether to be your own, and honest comparison of 12 national services.
LLC vs sole proprietorship
Liability, taxes, cost, and when each makes sense. Written for a working owner.
LLC vs S-corp election
When the S-corp tax election actually saves money, with concrete SE-tax math.
Dissolve a Louisiana LLC
Step-by-step dissolution: member vote, tax clearance, state filing, IRS closure.
Formation services compared
Bizee, Northwest, ZenBusiness, LegalZoom, and 11 more. Honest price comparison.
Compare Louisiana to another state
Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Louisiana.
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- Filing fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State Get Forms and Fee Schedule page: Articles of Organization for Domestic LLC (Form 365) filing fee is $100. The Articles must be accompanied by an Initial Report (Form 973). Form must be notarized per La. R.S. 12:1301. Credit card payments carry an additional $5 statutory convenience fee. - Expedited filing: www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.as… · verified April 21, 2026
Louisiana Secretary of State expedited service: Expedite $30 (24-hour processing) or Priority Expedite $50 (2-4 hour processing). Fees are in addition to the $100 filing fee. We report the cheaper Expedite tier ($30, 24 hours) as the default expedited option. - Annual report fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State fee schedule: Domestic Limited Liability Company Annual Reports fee is $30. Due annually on the LLC's anniversary date. Credit card payments subject to a $5 convenience fee. - Franchise tax: revenue.louisiana.gov/tax-education-and-faqs/faqs/corporation-income-f… · verified April 21, 2026
Louisiana Department of Revenue FAQ confirms default-classified LLCs are not subject to Louisiana corporation franchise tax. Per Act 12 of the 2016 First Extraordinary Session and La. R.S. 47:601, franchise tax applies to LLCs only if the LLC is taxed as a C-corporation federally and is not eligible to make an S election. A default partnership-taxed LLC or single-member disregarded LLC owes no franchise tax. Louisiana Act 11 of the 2024 Third Extraordinary Session further repealed corporation franchise tax entirely for periods beginning on or after January 1, 2026. - Operating agreement requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
Louisiana Revised Statutes Title 12, Chapter 22 (Limited Liability Company Law), including La. R.S. 12:1301 and 12:1319, permits but does not require a written operating agreement. Recorded as not required. - Foreign LLC registration fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State fee schedule: Application of Foreign Limited Liability Company (Form 972) filing fee is $150. Credit card payments subject to $5 convenience fee. - Publication requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
Louisiana LLC statute (La. R.S. 12:1301 et seq.) contains no newspaper publication requirement for LLC formation. The Articles of Organization must be notarized but not published. - Business name search: coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx · verified April 21, 2026
Louisiana Commercial Division business filings search (CORA). Name reservations are filed separately for a $25 fee per Form 398. - Sales tax rate: revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/what-is-th… · verified April 21, 2026
Louisiana Department of Revenue FAQ 'What is the sales tax rate in Louisiana?' confirms the statewide sales and use tax rate is 5.00% as of January 1, 2025 (increased from 4.45% prior, under Act 11 of 2024 Third Extraordinary Session). Local parish and municipal sales taxes stack on top. - Corporate income tax rate: revenue.louisiana.gov/businesses/business-taxes/coporate-income-franch… · verified April 21, 2026
Louisiana corporation income tax historically had graduated rates topping at 7.5% for periods beginning on or after January 1, 2022 (3.5% / 5.5% / 7.5%). Louisiana Act 11 of the 2024 Third Extraordinary Session replaced the graduated rates with a flat 5.5% corporate income tax effective for tax years beginning on or after January 1, 2025. Reported here as the current top/flat rate of 5.5%.