How to Form an LLC in Louisiana: Steps & Cost (2026)
You form a Louisiana LLC by filing Articles of Organization (form #365) and an initial report with the Louisiana Secretary of State and paying the $100 filing fee. The fastest route is online through geauxBIZ. You must appoint a Louisiana registered agent, and each year you must file an annual report on or before your anniversary date.
Quick Answer
- Form
- Articles of Organization (#365) plus the initial report
- Filing fee
- $100 (2026), to the Louisiana Secretary of State - $125 from Oct 1, 2026
- Agency
- Louisiana Secretary of State - file online via geauxBIZ
- Registered agent
- Required - a resident citizen or a qualified entity (RS 12:1308)
- Ongoing
- Annual report due on the anniversary date; $30 fee
- State income tax
- Flat 3% individual; 5.5% corporation; no franchise tax in 2026
Louisiana Agency and Form: Secretary of State, Articles of Organization
A Louisiana LLC is created by filing Articles of Organization with the Louisiana Secretary of State. The correct document for a limited liability company is form #365, "Articles of Organization - Louisiana Limited Liability Company." Filing the articles - and the Secretary of State's acceptance of them - is the legal act that brings the LLC into existence under Louisiana Revised Statute 12:1305, which also requires an accompanying initial report identifying the registered office, registered agent, and initial members or managers.
Under RS 12:1305, the articles must be in English, executed by at least one person, and set forth the LLC's name and purpose. The name must contain an LLC designator (such as "L.L.C.," "LLC," or "Limited Liability Company") and be distinguishable from names already on the Secretary of State's records. You can search existing names, reserve a name, and file through geauxBIZ, the state's official online business portal, which is the fastest route; walk-in and mail filing are also accepted. This guide covers the Louisiana process; for the national overview see how to form an LLC and the definition at what is an LLC.
How to Form a Louisiana LLC, Step by Step
Forming a Louisiana LLC is a five-step process centered on the Articles of Organization. Each step below corresponds to a requirement of the Louisiana LLC statute (RS 12:1301 et seq.) or a federal tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Secretary of State. Verify availability in geauxBIZ. If you are not ready to file, you can reserve the name using form #398 for a $25 fee. Confirm the name also does not infringe a federal trademark.
- Appoint a Louisiana registered agent. Every Louisiana LLC must designate a registered agent with a Louisiana registered office. Under RS 12:1308 the agent must be a resident citizen of Louisiana or a qualified entity authorized to act as agent for service of process. See the national registered agent overview for background.
- File the Articles of Organization (#365) and initial report. Submit form #365 with the initial report to the Louisiana Secretary of State and pay the $100 filing fee (rising to $125 on October 1, 2026). File online through geauxBIZ for the quickest turnaround. Once accepted, your LLC legally exists.
- Adopt an operating agreement. Louisiana does not file or require an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. See what an LLC is for how the agreement governs internal affairs.
- Get an EIN and register for Louisiana taxes. Apply for a free federal EIN from the IRS, then register with the Louisiana Department of Revenue for sales tax and any other accounts. Compare with forming an LLC in Texas if you operate in multiple states.
After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and calendar your anniversary date so you never miss the annual report.
Louisiana LLC Filing Fees (2026)
The core cost of a Louisiana LLC is the $100 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Louisiana Secretary of State fee schedule. Amounts are effective for 2026; note that effective October 1, 2026, most Commercial Division fees increase under Act 921 of the 2026 Regular Session.
| Item | Form | Fee (now) | From Oct 1, 2026 |
|---|---|---|---|
| Articles of Organization (create the LLC) | #365 | $100 | $125 |
| Name reservation (120 days) | #398 | $25 | $25 |
| Change of registered office or agent | #983 | $25 | $30 |
| Annual report | geauxBIZ filing | $30 | $35 |
| Affidavit to dissolve the LLC | #368 | $100 | $125 |
| Federal EIN | IRS Form SS-4 | $0 (free) | $0 (free) |
Expedited processing is available from the Secretary of State for an additional fee if you need faster handling. Because expedite and certified-copy fees also change on October 1, 2026, confirm the current amount on the Secretary of State fee schedule before you file. For a full cost breakdown, see how much a Louisiana LLC costs and the national LLC cost guide.
Louisiana Registered Agent Requirement
A Louisiana registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Louisiana Revised Statute 12:1308 requires every LLC to continuously maintain a registered office in Louisiana and at least one registered agent. You name the initial agent in the initial report filed with the Articles of Organization.
Under RS 12:1308, the agent must be one of the following: an individual who is a citizen of Louisiana residing in the state; a partnership or professional law corporation authorized to practice law in Louisiana; or a domestic or qualified foreign corporation or LLC authorized to transact business in Louisiana and authorized to act as agent for service of process. You may act as your own registered agent, name a manager, or hire a commercial service. To change the agent later, file form #983, Change of Registered Office or Agent, for a $25 fee (RS 12:1309). Failing to maintain a registered agent and file annual reports can lead the Secretary of State to revoke the LLC. See Louisiana registered agent requirements for detail.
Louisiana Taxes: Income, Sales, and the Repealed Franchise Tax
Louisiana taxes an LLC according to its federal classification. If the LLC is a pass-through entity federally (a disregarded entity or partnership), its profits flow to the members and are taxed on their Louisiana individual returns at the flat 3% individual income tax rate that applies for tax years beginning on or after January 1, 2025. If the LLC elects to be taxed as a corporation, it pays the flat 5.5% Louisiana corporation income tax.
A significant change took effect in 2026: the Louisiana corporation franchise tax was repealed for franchise tax periods beginning on or after January 1, 2026. That means an LLC taxed as a corporation no longer owes the franchise tax that historically applied. If your LLC sells taxable goods or services, you must register with the Louisiana Department of Revenue to collect the 5% state sales tax. Learn more in the national business tax overview and consider whether an S-corp election fits your situation.
EIN, Sales Tax, and Business Licenses
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Most Louisiana LLCs need an EIN, and one is required if the LLC has more than one member or any employees.
Louisiana has no single statewide general business license. Instead, you register your entity with the Secretary of State, register for taxes with the Department of Revenue, and obtain any occupational or regulatory licenses that apply to your activity. The geauxBIZ portal can generate a list of potential federal, state, and local licenses and permits for your business. Many parishes and municipalities also levy a local occupational license tax. See business licenses in Louisiana and the national business license guide.
Annual Report and Staying in Good Standing
Louisiana's main ongoing state obligation for an LLC is the annual report. Under RS 12:1308.1, a manager or member must file an annual report with the Secretary of State on or before the anniversary date of the LLC's organization each year. The fee is $30 (rising to $35 on October 1, 2026), and you file it online through geauxBIZ.
Keeping the report current matters. Under RS 12:1308.2, the Secretary of State shall revoke the articles of organization of a domestic LLC that fails to file an annual report for three consecutive years, after at least 30 days' notice. A revoked LLC can generally be reinstated by filing the delinquent reports and paying the required fees. See the Louisiana annual report guide for the full procedure.
Closing a Louisiana LLC
To close a Louisiana LLC properly, you wind up the business, settle debts, and file to terminate the entity with the Secretary of State. An LLC with no debts and unanimous member consent can use the Affidavit to Dissolve (form #368) under RS 12:1335.1 for a $100 fee (rising to $125 on October 1, 2026). Simply abandoning the LLC leaves annual report obligations running and risks revocation. See how to dissolve an LLC in Louisiana and the national dissolution overview for the full wind-up steps.
Frequently Asked Questions
How much does it cost to start an LLC in Louisiana?
The state filing fee for the Articles of Organization (#365) is $100, paid to the Louisiana Secretary of State. Effective October 1, 2026, that fee rises to $125. There is a separate annual report each year, currently $30. See Louisiana LLC cost.
What form do I file to create a Louisiana LLC?
Articles of Organization (form #365) together with an initial report, filed with the Louisiana Secretary of State. The fastest way is online through geauxBIZ, which also lets you reserve a name and search existing entities.
Does a Louisiana LLC need a registered agent?
Yes. RS 12:1308 requires every LLC to continuously maintain a Louisiana registered office and at least one registered agent, who must be a resident citizen or a qualified entity authorized to act as agent for service of process.
Does a Louisiana LLC pay state income tax?
Louisiana taxes an LLC by its federal classification. A pass-through LLC's profits flow to the members and are taxed at the flat 3% individual rate; an LLC taxed as a corporation pays the 5.5% corporation income tax.
When is the Louisiana LLC annual report due?
On or before the anniversary date of organization each year, under RS 12:1308.1. The fee is $30 (rising to $35 on October 1, 2026), filed online through geauxBIZ.
Does Louisiana still have a corporation franchise tax?
No. The corporation franchise tax was repealed for franchise tax periods beginning on or after January 1, 2026. Corporations, including LLCs taxed as corporations, now pay only the flat 5.5% corporation income tax.
Related
- How to form an LLC (cluster hub)
- Louisiana registered agent requirements
- How much does a Louisiana LLC cost?
- Louisiana LLC annual report
- Business licenses in Louisiana
- How to dissolve an LLC in Louisiana
- How to form an LLC in Texas (sibling)
More Louisiana business guides
Business License In Dissolve An Llc In Annual Report Articles Of Organization Certificate Of Formation Dba Filing Llc Cost Llc Tax Filing Operating Agreement Registered Agent
Sources
- Louisiana Secretary of State - Forms & Fee Schedule ($100 Articles of Organization #365; $30 annual report; $25 name reservation #398; $25 change of agent #983; $100 affidavit to dissolve #368).
- Louisiana Secretary of State - Start a Business (geauxBIZ) (steps; license/permit list generation).
- Louisiana Secretary of State - File Business Documents (geauxBIZ online filing and annual reports).
- Louisiana Secretary of State - 2026 Fee Changes (Act 921), effective Oct 1, 2026 (Articles $125; annual report $35; affidavit to dissolve $125).
- Louisiana Legislature - RS 12:1305, Articles of organization; initial report.
- Louisiana Legislature - RS 12:1308, Registered office and registered agent.
- Louisiana Legislature - RS 12:1308.1, Annual report (anniversary date).
- Louisiana Legislature - RS 12:1308.2, Failure to file annual report; revocation and reinstatement.
- Louisiana Legislature - RS 12:1309, Change of registered office or agent.
- Louisiana Department of Revenue - Corporation Income Tax (flat 5.5%; franchise tax repealed for periods on/after Jan 1, 2026; LLC follows federal classification).
- Louisiana Department of Revenue - Individual Income Tax (flat 3% for tax years on/after Jan 1, 2025).
- Louisiana Department of Revenue - General Sales & Use Tax (5% state rate; dealer registration).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- Legal Information Institute - 26 CFR 301.7701-3, Classification of certain business entities.
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Louisiana Secretary of State and Louisiana Department of Revenue before acting.