No state death tax
Louisiana Estate and Inheritance Tax in 2026
No current Louisiana estate or inheritance tax on a 2026 or 2027 death. Louisiana repealed its inheritance tax in 2008, and no estate-transfer tax is due for deaths after 2004.
Updated 3 primary sources citedEditorial policy
Louisiana and federal death-tax estimate
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- Total estimated death taxes
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- Louisiana death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Louisiana
Louisiana repealed inheritance tax in 2008. Its estate-transfer tax remains linked to the abolished federal credit, so the department says no estate-transfer tax is due for deaths after 2004. A statute still appearing in the code does not create a current positive tax.
Small successions and the community half
Code of Civil Procedure article 3421, as last amended by Act 293 of 2026, defines a small succession as one where a Louisiana domiciliary left property with a gross value of $200,000 or less; an ancillary succession for an out-of-state decedent qualifies at $125,000 of Louisiana property. A succession more than twenty years old qualifies at any value.
Under Civil Code article 2336 each spouse owns a present undivided one-half interest in the community, so only the decedent's half of a community asset belongs on the estate side of the inventory.
Inheritance repeal and the linked estate-transfer tax are separate
Louisiana's revenue guidance distinguishes the repealed inheritance tax from the credit-based estate-transfer tax. The latter ceased producing tax after the federal credit disappeared. Seeing estate-transfer provisions in the code therefore does not justify inserting a positive Louisiana amount into the federal state-death-tax deduction. Only an actual eligible state tax supported by the prepared federal schedules belongs in that input.
An executor should also distinguish a deduction from a credit. A federal deduction reduces a taxable base; the former credit directly reduced a federal tax amount and supported the state's pickup calculation. Substituting the modern deduction into the old Louisiana credit formula would revive a tax the department says is not due. This profile does not make that substitution.
For Louisiana property with a connection to another taxing state, record ownership and location before assessing the other state's rules. Keep estate principal separate from earnings during administration as well. The amount one heir receives is not a substitute for the prepared gross estate, marital or charitable deductions and lifetime gift history required for the federal computation below.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Louisiana with the other no-tax states.
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