Updated October 5, 2026. Quick answer: No. Louisiana has no inheritance tax for a death in 2026. The Department of Revenue’s FAQ asks whether Louisiana imposes an inheritance tax and answers: No, “Act 822 of the 2008 Regular Legislative Session repealed the inheritance tax”.
Louisiana inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Revenue says Act 822 of the 2008 Regular Session repealed the inheritance tax (R.S. 47:2401 through 2426) |
| State estate tax | None: the Department of Revenue says no state estate transfer tax is due for deaths after December 31, 2004 |
| Source | Louisiana Department of Revenue; Louisiana Legislature; IRS Revenue Procedure 2025-32 |
What the Louisiana documents say
The Department of Revenue’s page on inheritance and estate transfer taxes answers the question directly: No, “Act 822 of the 2008 Regular Legislative Session repealed the inheritance tax”.
The Act itself says the inheritance tax chapter “is hereby repealed in its entirety”, with the repeal section becoming effective January 1, 2010. The Department adds that effective January 1, 2012 no receipts will be issued for inheritance tax regardless of the date of death.
What an heir in Louisiana still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Louisiana’s estate transfer tax depended on the federal credit, and the Department says “no state estate transfer tax is due” for deaths after December 31, 2004. CMG’s Louisiana estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Louisiana 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Louisiana documents are
Read on October 5, 2026: Inheritance and Estate Transfer Taxes (Louisiana Department of Revenue, dated 2025); Act No. 822, Regular Session 2008, House Bill No. 422 (Louisiana Legislature, dated 2008).
Common mistakes
- Expecting an inheritance tax receipt; the Department says that effective January 1, 2012 no receipts will be issued for inheritance tax regardless of the date of death.
Related: inheritance tax by state, Louisiana estate tax, Louisiana probate cost, and how Louisiana taxes 401(k) and IRA withdrawals.
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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
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.