Taxes and Incentives

The state of Louisiana has a competitive package of incentives for new and existing businesses including infrastructure grants, tax rebates, and tax credit programs developed to assist in the recovery and growth after the 2005 hurricanes.


Local and State Taxes

Sales Tax Rate
Local Sales Tax Range: 8% - 10% (including Louisiana 4%)
State Sales Tax 4%
Real Property (per $1000 of assessed value) Only local and parish governments levy property taxes in Louisiana. There is no state tax. Assessors are required by law to assess on improvements of industrial property at 15% of fair market value. (Land at 10%) Private residencies are assessed at 10% of fair market value. There is no property tax on the first $75,000.
Livingston Parish Property Taxes Parish wide: 91.36 - 196.00
Municipal: 94.25 - 160.72
Source: Livingston Parish Tax Assessor: Louisiana Department of Revenue, 2006

Local Incentives

The cities within Livingston Parish usually provide Louisiana allowed local incentives to companies that qualify based on job and investment levels. Incentives to businesses locating or expanding to the area could include property and sales tax exemptions and/or rebates for up to 10 or more years. Each community in the parish has a set policy for extending business incentives.

State Incentives

Community Development Block Grants

  • Grants to expanding and new companies for infrastructure projects in areas affected by the 2005 hurricanes.

Quality Jobs Program

  • Annual refundable credit up to 6% of payroll for a period of up to 10 years.

Industrial Tax Exemption

  • Exempts new manufacturers & expansions from state, parish and local property taxes for up to 10 years.

Enterprise Zone

  • Tax credits & rebates for hiring workers within a designated zone.

Research & Development Tax Credit Program

  • Income/franchise tax credits up to 8% of R & D expenditures.

Film and Video Production Tax Credit

  • Allows tax credits on percentage of production costs associated with motion picture production companies producing nationally distributed movies, videos, commercials, television series, etc.

Restoration Tax Abatement

  • The Restoration Tax Abatement (RTA) program provides five-year property tax abatement for the expansion, restoration, improvement and development of existing commercial structures and owner-occupied residences.

Louisiana FastStart

  • Louisiana FastStart is a single-source, world-class, workforce solutions provider that works with businesses to anticipate and address the company's workforce needs early in the startup or expansion process. Louisiana FastStart's services are provided at no cost through Louisiana Economic Development.

Economic Development Award Program

  • The purpose of the Economic Development Assistance Program is to assist publicly owned infrastructure for industrial or business development projects that promote targeted industry economic development and that require state assistance for basic infrastructure development.

Download a copy of our brochure on Louisiana incentives and financing programs.