LA risk area
Tax exposure in Louisiana
State estate or inheritance tax rules and how they interact with federal thresholds.
Louisiana has no inheritance tax and no estate transfer tax is due for deaths after December 31, 2004.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- Inheritance tax was repealed effective January 1, 2012.
- The estate transfer tax is tied to the federal state death tax credit; no state estate transfer tax is due for deaths after December 31, 2004.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Questions to consider
Questions this risk area helps you evaluate in Louisiana
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Louisiana has no inheritance tax and no estate transfer tax is due for deaths after December 31, 2004.
- Inheritance tax was repealed effective January 1, 2012.
- The estate transfer tax is tied to the federal state death tax credit; no state estate transfer tax is due for deaths after December 31, 2004.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/estate-transfer-taxes/does-louisiana-impose-an-inheritance-tax/
- https://revenue.louisiana.gov/individuals/general-resources/estate-transfer-taxes/
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Louisiana.