Louisiana — Pass-Through Entity (PTE) Tax Elections (State Tax Charts)
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Pass-Through Entity (PTE) Tax Elections
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Louisiana (LA) — Pass-Through Entity (PTE) Tax Elections: Yes — elective entity-level tax; flat 3% post-2025 reform. Louisiana allows pass-through entities to elect entity-level taxation (owners then exclude the income); after the 2024 reform, the electing entity pays the flat individual rate (3% for 2025+). Election mechanics run through LDR approval. Authority: La. R.S. 47:287.732.2; LDR. CPA-verified 2026-07-11.
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