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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§287.12. Rates of tax
Universal Citation: LA Rev Stat § 47:287.12 (2021)
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) Three and one-half percent upon the first fifty thousand dollars of Louisiana taxable income.
(2) Five and one-half percent on the amount of Louisiana taxable income above fifty thousand dollars but not in excess of one hundred fifty thousand dollars.
(3) Seven and one-half percent on the amount of Louisiana taxable income above one hundred fifty thousand dollars.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No. 8, §1; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.
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