State guide · LA
Louisiana sales tax and property tax
A state rate raised for five years and already scheduled to come down, parish taxes that even reach groceries, and homes assessed at a tenth of their value.
Facts read on official Louisiana pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 5%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $1,187
- Effective property rate
- 0.53% · #39 of 51
Louisiana's state sales tax has been 5% since January 1, 2025, up from 4.45%, and the same law, Act 11 of the 2024 Third Extraordinary Session, already sets its end: the rate holds through December 31, 2029 and falls to 4.75% on January 1, 2030. Parishes, municipalities and school boards add their own taxes, which they collect themselves; the constitution caps them at 3% combined unless the legislature authorizes more, and many areas do exceed it. Groceries and prescription drugs are exempt from the state rate only, so parish and city taxes can still apply at the checkout. The 2024 reform also scrapped the back-to-school and hurricane holidays, leaving only the Second Amendment Weekend. Online purchases that escaped tax owe a flat 9% consumer use tax. Property tax is light by national standards: the Census median is $1,187 on a $223,200 home, 0.53% of value, rank 39 of 51, because homes are assessed at 10% of market value and the homestead exemption removes the first $7,500 of that.
Total to pay
$105.00
Sales tax $5.00 · 5% of the price
| Price before tax | $100.00 |
| State tax · 5% | $5.00 |
| Local tax · 0% | $0.00 |
| Total | $105.00 |
Rule applied: general state rate. How this is calculated.
Sales tax in Louisiana
The rate is temporary by design. Act 11 raised the R.S. 47:321.1 levy from 0.45% to 1%, which took the state total from 4.45% to 5%, and wrote in its own step down: that levy drops to 0.75% on January 1, 2030, for a state total of 4.75%. On a $1,000 purchase the state part is $50.00 through 2029 and will be $47.50 from 2030, before any parish or city tax.
The local part is where Louisiana is unusual. Parish, municipal and school board taxes are approved by voters and collected locally rather than by the Department of Revenue, and no official address lookup could be confirmed, so the local rate to type in the calculator is the one on your parish collector's schedule or on a recent receipt. The constitution limits combined local taxes to 3%, but the legislature may authorize more by law, and many places sit above that. Groceries and prescription drugs escape the 5% state tax, not necessarily the local one. Residential electricity, gas and water are exempt from the state rate under the constitution, while cable and satellite television pay an extra 5% state tax on top of the regular one.
For goods bought online or out of state without tax, individuals pay a flat 9% consumer use tax, 5% for the state and 4% shared with local governments, whatever the real local rate at home, on the income tax return or Form R-1035: $36.00 on a $400 order. The only holiday left, the Second Amendment Weekend, ran September 4 to September 6, 2026, exempting firearms, ammunition and hunting supplies from state and local tax.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 5% | yes | State rate raised from 4.45% to 5% on January 1, 2025 by Act 11 of the 2024 Third Extraordinary Session (the R.S. 47:321.1 levy went from 0.45% to 1%). The 5% rate runs through December 31, 2029; from January 1, 2030 total state levies drop to 4.75%. Parish, municipal and school board taxes come on top. |
| Groceries (food for home) | 0% | yes | Food for home consumption is exempt from the state sales tax (0% in the R-1002 rate table); the constitutional limit applies only to the state, so parish and municipal sales taxes can still apply to groceries. |
| Clothing | 5% | yes | Clothing is taxable (listed among items subject to sales and use tax); hunting apparel is exempt only during the Second Amendment Weekend holiday. |
| Prescription drugs | 0% | no | |
| Cable and satellite TV services | 5% | Subject to an additional 5% state tax on top of the general sales tax. | |
| Residential electricity, natural gas and water | 0% | Exempt from state sales tax under Art. VII, Sec. 2.2 of the Constitution. |
Scheduled by law: January 1, 2030: Act 11 (2024 3rd Ext. Session): the R.S. 47:321.1 levy falls from 1% to 0.75%, bringing total state sales and use tax to 4.75%. (4.75%)source.
Local sales taxes
Levied by parishes, municipalities, school boards and other local governmental subdivisions, with voter approval; collected locally (not by the Department of Revenue). Constitution Art. VI, Sec. 29: combined local sales taxes may not exceed 3%, but the legislature may authorize additional local taxes by law, so many areas exceed 3%.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Louisiana Second Amendment Weekend Sales Tax Holiday | September 4, 2026 to September 6, 2026 | consumer purchases of firearms, ammunition and hunting supplies (archery items, hunting apparel, hunting knives, optics, etc.); exempt from state and local sales tax |
Act 11 of 2024 repealed the annual back-to-school holiday (R.S. 47:305.54) and the hurricane preparedness holiday (R.S. 47:305.58); only the Second Amendment Weekend remains.
Worth knowing about Louisiana sales tax
- Louisiana's 5% state rate is temporary: Act 11 of 2024 sets it from January 1, 2025 to December 31, 2029, then 4.75% from 2030. source
- Out-of-state purchases are taxed at a flat 9% consumer use tax (5% state, 4% local) whatever the local rate at home. source
- The 2024 reform repealed the back-to-school and hurricane preparedness tax holidays; the Second Amendment Weekend (September 4-6 in 2026) survived. source
- Groceries and prescription drugs are exempt from the state tax, but local parish and city sales taxes can still apply to them. source
- The Constitution caps combined local sales taxes at 3%, unless the legislature authorizes more by law and voters approve. source
- Cable and satellite TV are hit with an extra 5% state tax on top of the regular sales tax. source
Property tax in Louisiana
Each parish elects an assessor who values property, and parishes, municipalities, school boards and levee and other special districts set the millages. The constitution fixes the assessment ratios: 10% of fair market value for land and homes, 15% for most other property, 25% for public service property, and 10% of use value for farm, marsh and timber land. Property must be reappraised at least every four years, and a homestead whose assessed value jumps more than 50% in one reappraisal gets the increase phased in.
The homestead exemption is expressed in assessed value: the first $7,500 of an owner-occupied home, up to 160 acres, is exempt from state, parish and special taxes, which matches $75,000 of market value. On the Census median home of $223,200, assessed at $22,320, only $14,820 remains taxable for parish millages, so each mill costs about $14.82. City taxes are the exception: the exemption does not apply to municipal millages, apart from municipal school taxes and, in Orleans Parish, the general city, school and levee taxes. A mobile home used as the main residence qualifies even on rented land.
Owners 65 or older, veterans rated 50% or more disabled, permanently disabled owners and families of service members killed or missing in action can freeze the assessment through the special assessment level if their federal AGI is under $100,000, a limit indexed to inflation from 2026. Apply with the parish assessor. As an order of magnitude, 0.53% of value on a $300,000 home comes to about $1,596 a year.
Property tax on a home in Louisiana
Typical bill per year
$1,187
| Per month | $99 |
| Median effective rate in Louisiana | 0.53% |
| Median bill paid | $1,187 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Louisiana |
|---|---|
| Median home value (owner-occupied) | $223,200 |
| Median real estate taxes paid | $1,187 |
| with a mortgage | $1,451 |
| without a mortgage | $805 |
| Effective rate (tax ÷ value) | 0.53% |
| Rank by effective rate (1 = highest) | 39 of 51 |
| Rank by median bill | 48 of 51 |
How the taxable value is set
Assessed value is a fixed percentage of fair market value set by the Constitution: 10% for land and for residential improvements, 15% for electric cooperative property, 25% for public service property (other property 15%). Farm, marsh and timber land is assessed at 10% of use value. Property must be reappraised at least every four years; homestead owners facing a reappraisal increase of more than 50% get a phase-in. Who levies the tax: parishes, municipalities, school boards, levee and other special districts (plus any state millage); property is valued by the elected parish assessor, reviewed by the parish governing authority and the Louisiana Tax Commission
Other property tax relief
- Special Assessment Level (assessment freeze). Freezes the assessment of a homestead owned by people 65+, veterans with a 50%+ service-connected disability, permanently disabled people and families of service members killed or missing in action. Income limit: federal AGI of $100,000, indexed to CPI from tax year 2026; Acts 2025 No. 220 would raise it to $150,000 from January 1, 2027 if the constitutional amendment is ratified. source
Worth knowing about Louisiana property tax
- Louisiana homes are assessed at only 10% of market value, and the homestead exemption removes the first $7,500 of that assessed value. source
- Farm, marsh and timber land is assessed at 10% of its use value rather than its market value. source
- If a reappraisal raises a homestead's assessed value by more than 50%, the tax increase is phased in. source
- Seniors 65+ and certain disabled owners can freeze their home's assessment if their income is under the $100,000 AGI limit (indexed from 2026). source
- The homestead exemption also covers a mobile home used as the primary residence, even if the owner does not own the land under it. source