2025 Louisiana State Tax Deadlines
Louisiana Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Louisiana, you might be required to file Louisiana State taxes. Louisiana is implementing significant tax reforms for 2025, transitioning to a flat 3% income tax rate starting with the 2025 tax year. This comprehensive guide outlines the key tax deadlines and considerations applicable to Louisiana in 2025.
Louisiana business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Louisiana must file and pay Corporate Income Taxes by May 15, 2025.
Filing requirements include:
- Complete Form CIFT-620 (Louisiana Corporation Income and Franchise Tax Return)
- File online with the Louisiana Department of Revenue
- File by mail must be postmarked by the due date
- Payment must be made by May 15, 2025
Extension to file taxes in Louisiana for 2025
The Extension Deadline for Louisiana Corporate income tax returns is November 15, 2025. Louisiana automatically grants a six-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2025.
Pass-through entities
Louisiana S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Louisiana by May 15, 2025.
Required forms include:
- Form CIFT-620S – S Corporation Income Tax Return
- Form IT-565 – Partnership Income Tax Return
Extension to file S Corporations and Partnerships taxes in Louisiana for 2025
The Extension Deadline for Louisiana S Corporations and Partnerships returns is November 15, 2025. Louisiana automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2025.
Louisiana Individual tax considerations for 2025
Filing requirements and income thresholds
Louisiana Individuals must file a State income tax return if they file a federal return or if their Louisiana income exceeds certain thresholds.
The 2025 standard deduction amounts are:
- Single taxpayers - $4,500
- Married filing jointly - $9,000 (plus $1,000 per additional exemption)
- Head of household - $6,750
- Married filing separately - $4,500
Estimated tax deadline for Louisiana 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Louisiana estimated income tax payments during 2025 if you expect to owe $1,000 or more in state income tax after withholding and credits, and your withholding and estimated payments are less than 90% of the current year's tax or 100% of the prior year's tax.
Individual tax deadline for Louisiana 2025
You must file and pay Individual Income Taxes in Louisiana by May 15, 2025. Louisiana accepts electronic filing through the Louisiana Taxpayer Access Point (LaTAP) web portal, saving time and processing efforts significantly.
Available forms include:
- Form IT-540 – Louisiana Resident Individual Income Tax Return
- Form IT-540B – Louisiana Nonresident Individual Income Tax Return
Extension to file taxes in Louisiana for 2025
The Extension Deadline is November 17, 2025, to file your Louisiana Individual Income tax return. Louisiana automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2025.
What Louisiana tax professionals need to know
Several key considerations make Louisiana's tax landscape unique for 2025. Louisiana is transitioning from a three-bracket progressive system to a flat 3% tax rate starting with the 2025 tax year. The State offers various tax credits and incentives for business development and film production.
Electronic filing requirements
Louisiana encourages electronic filing for faster processing:
- Louisiana Taxpayer Access Point (LaTAP) for free online filing
- Commercial tax preparation software
- Professional tax preparation services
Significant tax reform changes for 2025
Starting with the 2025 tax year (returns filed in 2026), Louisiana will implement significant changes, including a flat 3% income tax rate and increased standard deductions to $25,000 for married filing jointly.
Louisiana's unique tax features for 2025
Retirement income benefits
Louisiana provides favorable treatment for retirement income:
- Taxpayers over 65 can exclude up to $6,000 of retirement income (increasing to $12,000 for the 2025 tax year)
- Federal retirement benefits are generally exempt
- Certain state retirement benefits receive preferential treatment
Military pay exemptions
Louisiana offers military-friendly tax policies:
- Non-domiciled military personnel are exempt from Louisiana taxes on military wages
- Military personnel with nonmilitary Louisiana income must report it
- Military retirement income may qualify for exemptions
Oil and gas industry considerations
Louisiana's significant oil and gas industry faces specific tax obligations, including severance taxes, depletion allowances, and various credits, which can impact both business operations and Individual income for those employed in energy-related industries.
Film and entertainment tax credits
Louisiana maintains one of the nation's most generous film tax credit programs, offering up to 40% tax credits for qualified film and television productions, which significantly enhances the state's presence in the entertainment industry.
Sources
Don't miss State tax deadlines – Join Instead
State tax deadlines are approaching fast. While you're scrambling to gather documents and figure out complex deductions, you could be missing thousands in potential savings.
Instead's AI-driven platform does the heavy lifting for you—automatically identifying tax strategies, monitoring your accounts for savings opportunities, and ensuring you claim every deduction to which you're entitled. No more guesswork, no more missed opportunities.
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
Looking for a different year?
