How to Start a C-Corp in Louisiana (Quick Answer)
To start a C-corp in Louisiana, file Articles of Incorporation with the Louisiana Secretary of State, Commercial Division, through the geauxBIZ portal, name a registered agent, and pay the $75 filing fee, rising to $95 on October 1, 2026. Once the state accepts it, your corporation legally exists.
After that, you adopt bylaws, appoint directors and officers, issue stock, and get an EIN from the IRS. Louisiana stands out for repealing its corporate franchise tax starting in 2026, leaving a flat 5.5% corporate income tax as the main state cost.
| Filing document | Articles of Incorporation (Louisiana Business, via geauxBIZ or by mail) |
| Where to file | Louisiana Secretary of State, Commercial Division |
| Filing fee | $75, rising to $95 on October 1, 2026, under Act 921 of the 2026 Regular Legislative Session |
| Registered agent | Required, with a physical Louisiana street address, no PO box |
| EIN | Required, free from the IRS (Form SS-4 by phone, fax, or mail if you have no SSN or ITIN) |
| Annual report | $30, rising to $35 on October 1, 2026, due on your formation anniversary each year |
| Corporate income tax | Flat 5.5% on Louisiana net income, collected by the Louisiana Department of Revenue |
| Foreign owner (25% or more) | File Form 5472 with Form 1120 every year, or face a $25,000 minimum penalty |
First-year cost: $75 to file, rising to $95 on October 1, 2026, plus a registered-agent service if you use one, commonly $50 to $150 a year. Your first annual report is not due until your formation anniversary the following year.
Louisiana became more corporation-friendly in 2026. The corporate franchise tax, which used to hit corporations on their capital, is repealed for franchise tax periods beginning on or after January 1, 2026.
The one thing to watch is the annual report. It is tied to your formation anniversary, not a fixed calendar date, so it is easy to miss. Fall behind and the corporation loses good standing, and continued non-filing can lead to administrative dissolution.
TL;DR
- Louisiana repealed its corporate franchise tax starting in 2026, leaving a flat 5.5% corporate income tax; the main thing to watch is the annual report on your formation anniversary.
- Step 1, name: pick a unique name with a corporate designator (Inc., Incorporated, Corporation, or Corp.) and check it with the Secretary of State.
- Step 2, registered agent: name one with a physical Louisiana street address, no PO box.
- Step 3, Articles of Incorporation: file with the Secretary of State's Commercial Division via geauxBIZ for $75, rising to $95 on October 1, 2026.
- Step 4, bylaws: adopt internal bylaws and keep them with your records.
- Step 5, directors and officers: appoint the board and officers and hold an organizational meeting.
- Step 6, issue stock: authorize and issue shares, keep a stock ledger, and file the 83(b) election within 30 days if your shares vest.
- Step 7, EIN: get a free EIN from the IRS, by Form SS-4 if you have no SSN or ITIN.
- Foreign owner (25% or more): file Form 5472 with Form 1120 every year, or risk a $25,000 penalty.
- Ongoing: an annual report on your formation anniversary ($30, rising to $35 on October 1, 2026), plus the flat 5.5% corporate income tax.
Why Form a C-Corp in Louisiana?
Louisiana pairs a newly simplified corporate tax picture with access to major ports and Gulf Coast trade. For a corporation specifically, 2026 brought a real change.
- The corporate franchise tax is repealed for periods beginning on or after January 1, 2026, removing a cost that used to fall on corporations based on their capital.
- A single flat 5.5% corporate income tax, down from a former top rate of 7.5%, with a $20,000 corporate standard deduction.
- Online filing through the geauxBIZ portal, plus access to the Port of New Orleans and the energy sector.
If you plan to raise venture capital, investors will most likely want a Delaware C-corp. If you will run the business in Louisiana and not raise venture money, forming here avoids registering and paying in two states.
Step 1: Choose and Reserve Your Corporate Name
- Include a corporate designator such as "Inc.", "Incorporated", "Corporation", or "Corp."
- Search the Secretary of State's business database to confirm the name is available and different from existing entities.
- Louisiana lets you reserve a name for 120 days for $25 (Form #398) if you are not ready to file.
Step 2: Appoint a Louisiana Registered Agent
Every Louisiana corporation must name a registered agent with a physical Louisiana street address, available during business hours to receive legal and state documents, under La. R.S. 12:1308.
- The agent can be a person or a company, but needs a real Louisiana street address, not a PO box, mail drop, or virtual office.
- If the agent resigns, you have 30 days to appoint a replacement; miss it and the Secretary of State's office becomes your registered office by default.
- A commercial agent commonly costs $50 to $150 a year.
Step 3: File Your Articles of Incorporation
The Articles of Incorporation is the filing that legally creates your corporation. In Louisiana you file it with the Secretary of State, Commercial Division, online through the geauxBIZ portal or by mail.
- It lists the corporate name, registered agent, incorporators, and the number of shares the corporation is authorized to issue.
- The fee is $75, rising to $95 on October 1, 2026, under Act 921 of the 2026 Regular Legislative Session, so confirm which fee applies on your filing date.
- Once the state accepts it, your corporation exists and its compliance calendar begins.
Step 4: Adopt Corporate Bylaws
Bylaws are the internal rulebook for how the corporation is run. They are not filed with the state, but a corporation is expected to have them, and banks and investors often ask to see them.
- They set out how directors and officers are elected, how meetings and votes work, and how shares are handled.
- They stay with your records, not with the Secretary of State.
- Skipping them weakens the separation between you and the corporation that liability protection depends on.
Step 5: Appoint Directors and Hold the Organizational Meeting
A corporation is run by a board of directors, who appoint the officers that handle day-to-day work. Right after formation, the incorporator or initial directors hold an organizational meeting, or sign a written consent in place of one.
- Appoint the initial board and elect officers (usually at least a president, secretary, and treasurer; one person can hold several roles).
- Adopt the bylaws and authorize the issuance of stock.
- Keep signed minutes or the written consent with your records.
Step 6: Authorize and Issue Stock
Issuing stock is how founders get their ownership, and it is easy to rush. The board authorizes shares, then the corporation issues them to the founders and any early shareholders.
- Issue shares to each founder and record what they paid (cash, property, or services).
- Keep a stock ledger, a running record of who owns how many shares.
- Deliver stock certificates or record the issuance electronically, per your bylaws.
The 83(b) election, and its 30-day deadline: if your founder shares vest over time, you generally have 30 days from the grant date to file an 83(b) election with the IRS.
It lets you be taxed on the small value at grant instead of the higher value as the stock vests. The 30-day window cannot be extended, and missing it can be expensive.
Step 7: Get an EIN, Even Without an SSN
An EIN is your corporation's federal tax ID, needed to file taxes, run payroll, and open a bank account. It is free from the IRS.
- With an SSN or ITIN, apply online and get the EIN in minutes.
- Without an SSN or ITIN, apply on Form SS-4 by phone, fax, or mail.
- The EIN is always free; you never pay the IRS for one.
Open a US Business Bank Account
Once you have the EIN, open a dedicated business bank account before money moves through the corporation.
- Keeping corporate and personal funds separate protects the liability shield; mixing them is a common reason courts pierce it.
- Banks usually ask for the filed Articles of Incorporation, the EIN letter, and often the bylaws or a board resolution.
- A separate account also makes bookkeeping and the corporate tax return simpler.
If Your Louisiana C-Corp Is Foreign-Owned
A Louisiana C-corp that is 25% or more owned by a non-US person has an extra federal filing that many international founders miss.
- The corporation files Form 5472 with its annual Form 1120 to report transactions with the foreign owner, such as money put in or paid out for services.
- It is required every year there are reportable transactions, even with little or no profit.
- The penalty is steep: a missed or late Form 5472 starts at $25,000 per form, per year.
Handle Louisiana's Ongoing Compliance
Louisiana's yearly load is modest, and 2026 made it lighter. Two things matter: the annual report and the corporate income tax.
The Annual Report (Due on Your Formation Anniversary)
- Every Louisiana corporation files an annual report with the Secretary of State for a flat $30, the same whether you file online or by mail, rising to $35 on October 1, 2026 under Act 921. Paying by credit card adds a $5 convenience fee.
- It is due on or before your formation anniversary each year, and you can file up to 30 days early.
- Miss it and the corporation falls out of good standing; continued non-filing can eventually lead to administrative dissolution.
Louisiana Corporate Income Tax (Flat 5.5%)
- Louisiana charges a flat 5.5% corporate income tax on Louisiana net income for tax periods beginning on or after January 1, 2025, down from a former top rate of 7.5%.
- It is filed with the Louisiana Department of Revenue, separate from the federal Form 1120, with a $20,000 corporate standard deduction.
- The corporate franchise tax is repealed for periods beginning on or after January 1, 2026, so a corporation forming now does not owe it. Federally, the corporation files Form 1120 and pays 21% corporate tax, due the 15th day of the 4th month after year-end.
How Much Does It Cost to Start a C-Corp in Louisiana?
| What you pay | Amount | When |
|---|---|---|
| Articles of Incorporation filing | $75, rising to $95 on October 1, 2026 | One time, at formation |
| Registered-agent service (optional) | ~$50 to $150 a year | Yearly, if you use one |
| Annual report | $30, or $35 from October 1, 2026 | Yearly, on your formation anniversary |
| Louisiana corporate income tax | Flat 5.5% of Louisiana net income | Yearly |
| Federal corporate tax | 21% of profits | Yearly, with Form 1120 |
How Long Does It Take to Start a C-Corp in Louisiana?
- The Secretary of State does not clearly publish a processing time; online geauxBIZ filings are commonly reported around 3 to 7 business days. A 24-hour expedite costs $30, and a same-day priority expedite costs $50, both rising slightly on October 1, 2026.
- The EIN follows: minutes online with an SSN or ITIN, or same day to several weeks by Form SS-4 without one.
- Bylaws, the organizational meeting, and issuing stock happen right after the state approves the filing.
Common Mistakes to Avoid
- Budgeting the wrong figures for 2026. The corporate franchise tax is repealed for periods beginning January 1, 2026, and the Articles fee rises from $75 to $95 on October 1, 2026.
- Missing the annual report, which is tied to your formation anniversary rather than a fixed date, and can drop the corporation out of good standing.
- Missing the 30-day 83(b) deadline on vesting founder stock.
- Overlooking Form 5472 if the corporation is 25% or more foreign-owned.
- Using a PO box for the registered agent, which Louisiana does not accept under La. R.S. 12:1308.
How FinStackk Helps
FinStackk is an accounting and tax compliance platform for U.S. businesses, taking you from incorporation through ongoing accounting, tax, and compliance in one place.
We handle Louisiana C-corp formation, from the Articles of Incorporation through the EIN, through Fin-Start, including the Louisiana registered agent.
Once the corporation exists, Fin-Tax keeps the federal Form 1120 deadline, estimated taxes, and the Louisiana 5.5% corporate income tax on a proactive calendar. Complyy tracks the annual report on your formation anniversary and your registered-agent renewal. Book a free demo to see them in action.
FAQ
How much does it cost to start a C-corp in Louisiana?
It costs $75 to file the Articles of Incorporation with the Secretary of State, rising to $95 on October 1, 2026, under Act 921 of the 2026 Regular Legislative Session. Add a registered-agent service (about $50 to $150 a year) if you use one. The main recurring items are the annual report ($30, rising to $35 on October 1, 2026) and the flat 5.5% corporate income tax.
When is the Louisiana annual report due?
The annual report is due on or before your corporation's formation anniversary each year, filed with the Secretary of State for $30, rising to $35 on October 1, 2026 under Act 921. The fee is the same online or by mail; a credit-card payment adds a $5 convenience fee. You can file up to 30 days early. Because the date tracks your formation anniversary rather than a fixed calendar date, it is easy to miss, and missing it drops the corporation out of good standing.
Does a Louisiana C-corp pay state income tax?
Yes. Louisiana charges a flat 5.5% corporate income tax on Louisiana net income for tax periods beginning on or after January 1, 2025, filed with the Louisiana Department of Revenue, with a $20,000 corporate standard deduction. That is in addition to the 21% federal corporate tax on Form 1120. The separate corporate franchise tax is repealed for periods beginning on or after January 1, 2026.
Is it better to form a C-corp or an LLC in Louisiana?
An LLC is simpler and taxed once, which suits many small businesses, though Louisiana's LLC filing fee is higher than the corporation fee. A C-corp makes sense if you plan to raise venture capital, keep earnings in the business, or want multiple classes of stock. A C-corp is taxed twice, once at the corporate level and again on dividends.
Should I form my C-corp in Louisiana or Delaware?
If you plan to raise venture capital, Delaware is what investors expect. If you will operate in Louisiana and not raise venture money, forming in Louisiana is cheaper and avoids registering and paying in two states, since a Delaware corporation doing business in Louisiana still has to register and pay here. Choose based on where you operate and whether you will raise money.
Can a non-US resident start a Louisiana C-corp?
Yes. Louisiana sets no citizenship or residency requirement to own a corporation. You will need a Louisiana registered agent with a physical street address under La. R.S. 12:1308, and an EIN, which you apply for on Form SS-4 by phone, fax, or mail without an SSN. If a non-US person owns 25% or more, the corporation also files Form 5472 with its Form 1120 every year, with a $25,000 minimum penalty for missing it.