How do I form an LLC in Louisiana?

Louisiana LLCs are governed by the Louisiana Limited Liability Company Law, La. R.S. §§ 12:1301 et seq.

1. Filing Fee and Processing Time

Articles of Organization (Form 365) PLUS Initial Report (Form 973): $100 combined filing fee with the Louisiana Secretary of State at geauxBIZ.

Processing: 1-3 business days online; 7-10 days by mail. Expedited service: $30 extra for 24-hour processing; $50 for 2-4 hour.

2. Name Reservation

Optional. 60-day reservation for $25. Name must include "Limited Liability Company," "L.L.C.," or "LLC" (La. R.S. § 12:1306).

Louisiana also accepts "L.C." as an abbreviation (a holdover from the older "Limited Company" terminology).

3. Registered Agent

Required under La. R.S. § 12:1308.

Must be a Louisiana resident individual OR an entity authorized to do business in Louisiana, with a Louisiana street address.

4. Operating Agreement

Permitted but not required (La. R.S. § 12:1318). Not filed with the state.

Recommended for multi-member LLCs to override default rules under the Act.

5. Annual Report

Required. Due on the LLC's anniversary date each year.

Filing fee: $35 — relatively low.

Failure to file for 3 years results in administrative termination.

Filed online at geauxBIZ.

6. State Taxes — Civil Law State

Louisiana has a graduated individual income tax with a flat 3.0% rate (2024) on pass-through LLC income (transitioned from graduated to flat rate).

LLCs taxed as C-corps pay graduated corporate income tax (3.5%-7.5%) plus corporation franchise tax ($110 minimum, based on assets).

No franchise tax on LLCs taxed as partnerships or disregarded entities (limited to C-corp filers).

Sales tax (4.45% state + local up to 7%) registration if selling taxable goods.

7. Federal EIN

Required for multi-member LLCs and any LLC with employees.

8. Professional LLCs

Licensed professionals may form a Limited Liability Company with appropriate professional designation; specific board rules apply (e.g., physicians under La. R.S. § 12:1448).

9. Louisiana Department of Revenue Registration

Register through the LaTAP portal for state tax accounts.

10. Local Occupational Licenses

Louisiana parishes (the equivalent of counties) and municipalities require occupational license taxes based on gross receipts (La. R.S. § 47:341 et seq.).

11. Civil Law Notes

Louisiana's civil law tradition affects related areas (succession, community property, immovable property), so LLC ownership transfers and member estate planning differ from common law states. Operating agreements should account for this.

This is legal information, not legal advice.