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 Louisiana imposes no inheritance tax; the former Louisiana inheritance tax was repealed, so heirs and legatees owe no tax on the transfer.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. 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 mechanics.
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
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Louisiana statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Louisiana.
Last verified July 20, 2026.