At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $125,000La. Code Civ. Proc. art. 3421 · 2024 |
| TOD deed for real estate | Not availableLa. — civil-law succession; no TOD deed statute (see La. Civ. Code art. 1493) · current |
| Community-property state | Yes |
Estate tax
Louisiana does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Louisiana has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Louisiana imposes no inheritance tax; the former Louisiana inheritance tax was repealed, so heirs and legatees owe no tax on the transfer.
Probate basics
A qualifying small succession (gross value $125,000 or less, or regardless of value if the death was 20+ years ago) may be settled by a small-succession affidavit executed by the surviving spouse and heirs, without a judicial opening. Louisiana uses civil-law "succession" in place of "probate."
Louisiana is a community-property state, which affects how a married couple owns property and can give a surviving spouse a full basis step-up on community assets. A transfer-on-death deed for real estate is Not available La. — civil-law succession; no TOD deed statute (see La. Civ. Code art. 1493) · current — see the full Louisiana transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Forced heirship constrains who gets what
Under La. Civ. Code art. 1493, first-degree descendants 23 or younger at the decedent's death — or descendants of any age permanently unable to care for themselves — are "forced heirs" entitled to a reserved portion (the legitime). A will cannot fully disinherit them, which sets Louisiana apart from common-law states.
Community property with a surviving-spouse usufruct
Louisiana is a community-property state. When a spouse dies leaving descendants, La. Civ. Code art. 890 gives the surviving spouse a usufruct over the decedent's share of the community until death or remarriage unless the will says otherwise, with the descendants holding naked ownership.
Civil-law succession, not common-law probate
Louisiana transfers at death through "succession" rather than probate and recognizes no transfer-on-death deed for real property. Plan around succession, usufruct, and forced heirship rather than common-law will and TOD-deed rules.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Louisiana small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Louisiana can assess your situation.
Last verified July 20, 2026.