Updated October 5, 2026. Quick answer: No. Louisiana has no estate tax for a person who dies in 2026. The Louisiana Department of Revenue says “no state estate transfer tax is due for deaths after” December 31, 2004. The federal exclusion is $15,000,000 for 2026.
Deeding a home to a family member while you are alive? What Louisiana requires, from its own documents: Louisiana quitclaim deed requirements.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Louisiana.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Louisiana have an inheritance tax?.
Making a gift or planning an estate? The state’s gift tax answer, from its own tax documents: Does Louisiana have a gift tax?.
Louisiana estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Louisiana’s estate transfer tax applies only if a federal state death tax credit is allowed, so none is due for deaths after 2004 |
| State inheritance tax | None: Act 822 of the 2008 session repealed the inheritance tax, effective January 1, 2010 |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Louisiana Department of Revenue; Louisiana Legislature; IRS Revenue Procedure 2025-32 |
Why Louisiana has no estate tax
The Department explains that R.S. 47:2432 imposes the estate transfer tax only if a state death tax credit is allowed against the federal estate tax, and that the 2001 federal act “phased out the state estate tax credit between 2002 and 2005”.
Does Louisiana have an inheritance tax?
The Department’s FAQ answers that “Act 822 of the 2008 Regular Legislative Session repealed the inheritance” tax law. The Act itself says Section 1 “shall become effective on January 1, 2010”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a Louisiana estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Louisiana owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Louisiana probate cost. Retirement accounts: how Louisiana taxes 401(k) and IRA withdrawals.
What the documents do not say
- The Department’s page still carries older wording about estate transfer tax returns and one FAQ answer that reads as if the tax applies; its own statement for deaths after December 31, 2004 is the one quoted above.
Common mistakes
- Relying on an old Louisiana estate transfer tax receipt or return requirement; the Department says no tax is due for deaths after 2004.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Inheritance and Estate Transfer Taxes: https://revenue.louisiana.gov/individuals/general-resources/inheritance-and-estate-transfer-taxes/
- Act No. 822, Regular Session 2008, House Bill No. 422: https://www.legis.la.gov/Legis/ViewDocument.aspx?d=504517
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.