How to Form an LLC in Louisiana (2026)

1. 1Choose a name for your LLC and verify availability by searching the Louisiana Secretary of State business entity database. Your name must include "Limited Liability Company," "LLC," or "L.L.C."
2. 2Appoint a registered agent with a physical street address in Louisiana.
3. 3File Articles of Organization with the Louisiana Secretary of State. The filing fee is $100. Online filing is available through the CORA system.
4. 4Obtain an EIN (Employer Identification Number) from the IRS at no cost.
5. 5Create an operating agreement. Not legally required in Louisiana but strongly recommended. Note that Louisiana uses a civil law system (based on French law), which may affect contract interpretation.
6. 6Open a business bank account with your Articles of Organization, EIN, and operating agreement.
7. 7Obtain any required business licenses and permits from your parish and city.
8. 8File your first annual report on the anniversary of formation. The fee is $35.

• ✓Obtain an EIN from the IRS (free, apply online at irs.gov)
• ✓Open a dedicated business bank account
• ✓Register for Louisiana state taxes with the Department of Revenue
• ✓Get business insurance (general liability at minimum)
• ✓Set up an accounting system to track income and expenses
• ✓Apply for any parish and city business licenses or permits
• ✓File your first annual report ($35) on the anniversary of formation

Your Louisiana LLC name must contain "Limited Liability Company," "LLC," or "L.L.C." Restricted words like "Bank," "Insurance," or "Trust" require additional licensing. The name must be distinguishable from existing business entities in Louisiana.

Louisiana LLCs are pass-through entities by default. Members pay Louisiana individual income tax on their share of profits (rates from 1.85% to 4.25%). Louisiana does not impose a franchise tax on most LLCs. Louisiana uses a civil law system, which means contract and business disputes may be handled differently than in other states.

LLC vs. other structures in Louisiana

Louisiana has moderate LLC costs: $100 to file and $35/year. Louisiana's unique civil law system (based on French law rather than English common law) means LLC operating agreements may be interpreted differently than in other states. Consult a Louisiana attorney for complex multi-member LLCs.

• •File an annual report on the anniversary of formation — $35 fee
• •Maintain a registered agent with a physical address in Louisiana at all times
• •Keep your operating agreement current and update it when membership changes
• •File Louisiana state income tax returns for all members receiving pass-through income
• •Renew any parish and city business licenses or permits as required

Louisiana offers a reasonable cost structure for LLCs. The $100 filing fee is competitive, and ongoing costs are manageable. If you operate in Louisiana, forming your LLC here makes the most sense.

In general, you should form your LLC in the state where you physically live and conduct business. Forming in a "tax-friendly" state like Wyoming, Delaware, or Nevada sounds appealing, but if you operate in Louisiana, you will still need to register as a foreign LLC there — paying fees in both states.

An LLC is almost always a better choice than operating as a sole proprietorship because of the personal liability protection it provides. However, if your LLC is highly profitable, you should talk to a CPA about electing S-Corp tax treatment to potentially reduce your self-employment tax burden.

What Louisiana LLC Owners Need to Know

• •Louisiana annual report is $35 and due on the anniversary of formation
• •Louisiana uses a unique civil law system (based on French law) that may affect LLC operating agreements
• •Online filings process in 3-5 business days

Official Louisiana Resources

• Louisiana Secretary of State — Business Services
• Louisiana Online Business Filing