2019 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§287.12. Rates of tax
RS 287.12 - Rates of tax
The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of every corporation shall be computed at the rate of:
(1) Four percent upon the first twenty-five thousand dollars of Louisiana taxable income.
(2) Five percent upon the amount of Louisiana taxable income above twenty-five thousand dollars but not in excess of fifty thousand dollars.
(3) Six percent on the amount of Louisiana taxable income above fifty thousand dollars but not in excess of one hundred thousand dollars.
(4) Seven percent on the amount of Louisiana taxable income above one hundred thousand dollars but not in excess of two hundred thousand dollars.
(5) Eight percent on all Louisiana taxable income in excess of two hundred thousand dollars.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No. 8, §1.
