Key figures
Louisiana compliance
2026, with sources
Qualifying a Delaware corporation
A Delaware corporation doing business in Louisiana files an Application of Foreign Corporation for Certificate of Authority with the Secretary of State’s Commercial Division, attaching a Delaware certificate of good standing less than 90 days old, and names a registered agent in Louisiana. The fee is $155 under the schedule that took effect October 1, 2026 (Act 921 of the 2026 Regular Session).
An annual report is due every year around the anniversary of qualifying; the Secretary of State’s geauxBIZ system shows the report as due up to four weeks ahead. The fee is $35. A foreign corporation that stops filing gets a notice of intent to revoke and has 60 days to cure it.
A shorter compliance calendar from 2026
With the franchise tax repealed, the Louisiana calendar for a small C-corp is: the annual report on the qualification anniversary, the CIFT-620 by May 15 (with estimates during the year if the expected tax reaches $1,000), withholding returns quarterly and the L-3 reconciliation by January 31, and the unclaimed property report by November 1.
A company that was qualified before 2026 should still check that its last franchise tax periods were filed. The Department notes that obligations for earlier periods survive the repeal.
Local licenses
Louisiana’s parishes and municipalities run their own occupational license and sales tax systems. A company that opens an office in Orleans Parish, for example, deals with the City of New Orleans for its occupational license and the parish sales tax collector for local sales tax — separately from the state.
Deadlines
- Each year by the anniversary of qualifyingSecretary of State annual report
- May 15 for calendar-year companiesCorporation income tax returnCIFT-620
- Nov 1Unclaimed property report and payment
The federal baseline
This page covers what Louisiana adds. The federal rules underneath it apply here too.
Common questions
Did Louisiana’s filing fees change in 2026?
Act 921 of the 2026 Regular Session raised the Secretary of State’s commercial fees from October 1, 2026. The foreign corporation application is $155 and the annual report is $35 on the new schedule. Older guides quoting $150 and $30 are out of date.
Do I need a Louisiana business license?
Not from the state. Louisiana has no general state business license, but parishes and cities issue occupational licenses, and New Orleans and other cities require one before opening an office. Check with the parish or city where the company has a location.
Compliance next door
- TXTexas complianceRegister on Form 301 with the Secretary of State, then file a franchise tax report or Public Information Report with the Comptroller every May 15, even when no tax is due.
- ARArkansas complianceQualify with the Secretary of State, then file the franchise tax report by May 1, the corporate return by April 15 and a negative-if-empty unclaimed property report by November 1.
- MSMississippi complianceMississippi compliance is a $500 certificate of authority, a $25 annual report, the corporate income and franchise tax return by the 15th day of the fourth month, and an unclaimed property report by November 1.
More of the Louisiana guide
- AccountingAccounting and state tax in LouisianaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in LouisianaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in LouisianaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in LouisianaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in LouisianaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.