Form a corporation in Louisiana
Louisiana got friendlier in 2025 and 2026 – a flat 5.5% corporate income tax and a repealed franchise tax. CountSure files your Articles on geauxBIZ with agent consent attached. Franchise tax repealed, flat 5.5% income tax – the recurring cost is gone.
Requirements, costs & steps for an incorporate in Louisiana
Incorporating in Louisiana got noticeably friendlier in 2025 and 2026. The state moved to a flat 5.5% corporate income tax and repealed its corporation franchise tax entirely, so the recurring cost that older guides warn about is gone. What remains distinctive is the formation process: you file Articles of Incorporation through geauxBIZ for $95 from October 1, 2026 ($75 before then), with your registered agent’s written consent attached and, on paper, notarized. This guide covers the cost, the filing steps, both taxes, and ongoing compliance. To compare structures first, read our Louisiana LLC formation guide, or let our Louisiana incorporation service file it all for you.
What you need to know?
Filing fee:
$95 for the Articles of Incorporation through geauxBIZ from October 1, 2026 ($75 before then), plus $5 if you pay by card.
Franchise tax repealed:
Louisiana repealed its corporation franchise tax for periods beginning on or after January 1, 2026. Older guides still cite it.
Flat 5.5% corporate income tax:
Louisiana replaced its graduated brackets with a flat 5.5% corporate income tax, effective for periods beginning on or after January 1, 2025.
Directors:
You need at least one director. The state’s Articles form asks for your initial directors’ names and addresses; officers are reported on the annual report.
Registered agent consent:
Unlike LLCs, corporations do not file a separate Initial Report. The registered agent is named in the Articles, with the agent’s written consent attached (notarized on paper filings).
Louisiana corporation at a glance
The essentials for incorporating and maintaining a Louisiana corporation.
| Requirement | Detail (2026) |
|---|---|
| Formation document | Articles of Incorporation (Form 399) with agent consent |
| Filing agency | Louisiana Secretary of State (geauxBIZ portal) |
| State filing fee | $95 from Oct 1, 2026 ($75 before); +$5 card fee |
| Notarization | Required for paper filings |
| Registered agent | Required; physical Louisiana address (no PO box) |
| Directors | Min. 1; initial directors listed in the Articles |
| Bylaws | Required (internal; not filed) |
| Annual report | $35 ($30 before Oct 1, 2026), by incorporation anniversary |
| Corporate income tax | Flat 5.5% (2025+) |
| Franchise tax | Repealed for periods on/after Jan 1, 2026 |
How to incorporate in Louisiana, Step by Step
Eight steps from name check through your anniversary annual report.
Choose a compliant corporate name
Louisiana corporate names must include “Corporation,” “Incorporated,” “Company,” “Limited,” or an abbreviation, be distinguishable from existing names, and not mislead the public. Reserve a name for 120 days for $25 if desired.
Appoint a registered agent
A Louisiana resident or registered service with a physical in-state address (no PO box), available during business hours, who signs a written consent to appointment attached to the Articles. CountSure can act as your agent.
Set your authorized shares
List your authorized shares in the Articles (par value is optional). Increasing the number of shares or par value does not change the initial filing fee, so you can size your stock for future financing.
Prepare your Articles and agent consent
The Articles list the corporate name, authorized shares, registered and principal office, registered agent, incorporators and, on the state form, your initial directors. On paper, the incorporator’s signature is acknowledged before a notary and the agent’s consent is sworn before a notary; online geauxBIZ filings are signed electronically.
File through geauxBIZ
Submit the Articles through geauxBIZ for $95 from October 1, 2026 ($75 before then). Louisiana also requires a parish-level filing tied to the corporation’s registered office, which the state records as part of the process.
Adopt bylaws and hold an organizational meeting
Appoint directors and officers, adopt bylaws (internal, not filed), and authorize stock issuance. Keep minutes and a stock ledger in your corporate records.
Get an EIN and register for taxes
Obtain a free EIN; to elect S-corp treatment, file IRS Form 2553; register with the Louisiana Department of Revenue for the 5.5% corporate income tax, sales tax, and withholding as needed.
Calendar your anniversary annual report
File the $35 report ($30 before October 1, 2026) on your incorporation anniversary each year through geauxBIZ, updating your directors and officers.
Director & formation Requirements
Louisiana names your initial directors on the state form and attaches the agent’s consent to the Articles. Here’s what to get right.
- Minimum number: At least one director.
- Residency / age: No Louisiana residency requirement; standard age of majority applies.
- Listed in Articles: Yes, on the state form. R.S. 12:1-202 makes naming initial directors optional, but the Secretary of State’s Articles form asks for their names and street addresses. Officers are reported on the annual report.
- Bylaws: Louisiana corporations adopt bylaws internally; they are not filed with the state.
- Stock: The number of authorized shares (par value is optional); the filing fee is flat, so more shares do not change it.
Ongoing Louisiana corporation Compliance & Taxes
Corporate records
Keep the Articles, bylaws, stock register, director and officer lists, and minutes of shareholder and board meetings at your principal office. Maintaining these formalities protects your limited-liability status.
Annual report, on your anniversary
Louisiana corporations file an annual report with the Secretary of State on the anniversary of incorporation, through geauxBIZ, for $30 through September 30, 2026 and $35 from October 1, 2026 under Act 921, plus $5 if you pay by card. The report updates your directors and officers on the public record. It can be filed up to four weeks early. Missing the deadline puts the corporation out of good standing, and failing to file for three consecutive years leads the Secretary of State to revoke the articles.
Corporate income tax, flat 5.5%
Louisiana taxes corporate net income at a flat 5.5% for tax periods beginning on or after January 1, 2025 (Act 5 of the 2024 Third Extraordinary Session, HB 2, replaced the old graduated brackets). Corporations file Form CIFT-620 with the Louisiana Department of Revenue, generally by the 15th day of the fifth month after the fiscal year end (May 15 for calendar-year corporations). Corporations expecting $1,000 or more in income tax must make estimated payments.
Franchise tax, repealed
Louisiana’s corporation franchise tax is repealed for franchise tax periods beginning on or after January 1, 2026 (Act 6 of the 2024 Third Extraordinary Session, HB 3). Corporations may still have filing obligations for earlier franchise periods, but going forward there is no franchise tax. This is a meaningful change, since the franchise tax was previously a recurring cost for every Louisiana corporation.
S corporation election
For tax periods beginning on or after January 1, 2026, Louisiana treats S corporations as pass-through entities automatically (Act 382 of 2025), so income passes through to shareholders and is taxed on their Louisiana personal returns at the flat 3% individual rate. Louisiana also allows a pass-through entity tax election that can help with the federal SALT cap (Form R-6980).
EIN and state tax accounts
An EIN is required to hire and bank. Register with the Louisiana Department of Revenue through geauxBIZ for corporate income tax, withholding, and sales tax as applicable, and check for parish and municipal occupational licenses. [VERIFY]
Louisiana incorporation Cost Breakdown
The full picture before optional services.
Insight From Our Team
“Louisiana quietly became a much better state to incorporate in. As of 2025 the corporate income tax is a flat five and a half percent, and as of 2026 the franchise tax is gone entirely. If a guide still tells you a Louisiana corporation owes franchise tax, that guide is out of date. What has not changed is the front-end process. You file the Articles through geauxBIZ with your registered agent’s written consent attached, and the state form asks for your initial directors, so decide your board before you file. We set that up correctly from the start so the public record is right and the annual report is calendared to your incorporation date.”
Parth Shah
CountSure
Related Guides & Services
- All state formation guides
Frequently Asked Questions
The Articles of Incorporation fee is $95 from October 1, 2026 ($75 before then), plus $5 if you pay by card. Ongoing, budget $35 a year for the annual report on your incorporation anniversary ($30 before October 1, 2026).
No, not going forward. Louisiana repealed its corporation franchise tax for periods beginning on or after January 1, 2026. Corporations may still have filing obligations for earlier periods, but there is no ongoing franchise tax.
A flat 5.5% for tax periods beginning on or after January 1, 2025, which replaced the old graduated brackets. Corporations file Form CIFT-620 with the Louisiana Department of Revenue.
Usually, yes. Naming initial directors is optional under R.S. 12:1-202, but the Secretary of State’s Articles form asks for their names and street addresses. Officers are not listed in the Articles; they are reported on the annual report.
On paper, yes. The incorporator’s signature on the Articles is acknowledged before a notary and the registered agent’s consent is sworn before a notary. Corporations do not file a separate Initial Report. Online geauxBIZ filings are signed electronically.
Get Started
Start your Incorporate in Louisiana with CountSure
From the Articles and agent consent to bylaws, stock, EIN, the anniversary annual report, and the flat 5.5% corporate income tax, CountSure handles Louisiana incorporation start to finish.
- Free 30-minute consultation with a CPA
- Fixed-fee, fully transparent pricing
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