What Is an LLC in Louisiana?
A limited liability company formed under the Louisiana Limited Liability Company Law (La. R.S. 12:1301 et seq.) is a distinct legal entity that separates its owners (members) from the business’s debts and obligations. Members risk only what they have invested, keeping their personal assets beyond the reach of the company’s creditors under ordinary circumstances.
Louisiana LLCs are member-managed by default. Under La. R.S. 12:1311, the business is managed by the members unless the articles of organization vest management in one or more managers. A single-member LLC is treated as a disregarded entity and a multi-member LLC as a partnership for federal income tax purposes, though either may elect corporate taxation by filing IRS Form 8832. An operating agreement, whether written or oral, may modify many of the default rules found in Chapter 22 of Title 12.
Louisiana repealed its corporate franchise tax for tax periods beginning on or after January 1, 2026, but imposes a flat 5.5% corporate income tax on entities taxed as corporations and a 5% state sales tax on taxable transactions. The state does not impose a separate entity-level tax on LLCs that retain pass-through classification for federal purposes.
Louisiana LLC Name Search
Every Louisiana LLC name must be distinguishable upon the records of the Secretary of State from the name of any corporation, partnership, limited liability company, or trade name already on file or reserved. La. R.S. 12:1306 sets out the full naming requirements for domestic limited liability companies. The name must end with “Limited Liability Company,” “L.L.C.,” or “L.C.”—no other abbreviations are permitted for a standard LLC. A low-profit limited liability company must instead use “L3C” or “l3c.”
The statute prohibits words or phrases that imply the company is a state administrative agency, suggest an unlawful purpose, or are deceptive, immoral, or scandalous. The name may not include “doing business as” or “d/b/a.” Certain restricted words trigger mandatory pre-filing clearance: “bank,” “banker,” “banking,” “savings,” “trust,” “credit union,” and similar financial terms require written approval from the Office of Financial Institutions. The words “engineer,” “engineering,” “surveyor,” or “surveying” require notice to or a waiver from the Louisiana Professional Engineering and Land Surveying Board, and the words “architect,” “architectural,” or “architecture” require notice to or a waiver from the Louisiana State Board of Architectural Examiners. The word “insurance” is prohibited unless the LLC operates as an independent insurance agency or brokerage firm.
The Secretary of State’s Commercial Database provides a free online name search. A preliminary check may also be made by calling (225) 925-4704 or by fax at (225) 932-5314. Passing the preliminary search does not guarantee acceptance—a more thorough review occurs when the formation documents are submitted for filing.
Name Reservation: Under La. R.S. 12:1307, a person intending to organize an LLC may reserve a name by filing the Name Reservation – Corporation, Limited Liability Company, L3C and Partnership (Form #398) with a $25 fee. The reservation lasts 120 days and is nonrenewable.
Choosing an LLC Registered Agent in Louisiana
Louisiana requires every LLC to continuously maintain a registered office and at least one registered agent in the state. La. R.S. 12:1308 identifies who may serve as an agent and governs the agent’s appointment and resignation. The registered agent accepts service of process, legal notices, and official correspondence on the LLC’s behalf at the registered office address.
An individual serving as a registered agent must be a citizen of Louisiana who resides in the state. An entity agent must be a domestic corporation, a domestic LLC, a foreign corporation qualified to transact business in Louisiana, a foreign LLC authorized to do business in the state, or a partnership or professional law corporation authorized to practice law in Louisiana. The entity agent must have on file with the Secretary of State a certificate listing at least two individuals at its Louisiana address who are authorized to accept process. The registered office must be a physical municipal street address—not a P.O. Box.
The agent’s consent is formalized through a notarized Affidavit of Acknowledgment and Acceptance, which is part of the Initial Report (Form #973) filed alongside the articles of organization. The agent signs the affidavit before a notary public, confirming acceptance of the appointment. This affidavit is filed with the Secretary of State as part of the formation package.
Note: If the LLC ceases to have a registered agent, whether through resignation or otherwise, a successor agent must be appointed and the change filed with the Secretary of State within 30 days. Failure to maintain a registered agent can lead the Secretary of State to treat its own office as the LLC’s registered office.
LLC Filing Requirements in Louisiana
An LLC is formed in Louisiana by filing articles of organization together with an initial report with the Secretary of State. Under La. R.S. 12:1304, “one or more persons capable of contracting may form a limited liability company by filing the articles of organization and the initial report with the Secretary of State.” The official form is Articles of Organization – Louisiana Limited Liability Company (Form #365), which must be filed together with the Limited Liability Company Initial Report (Form #973, included as part of the Form #365 packet).
The articles of organization must contain the LLC’s name (with a required designator), the purpose for which the LLC is formed (or a statement that its purpose is any lawful activity), and whether the company is a low-profit LLC. The articles may also include statements on whether the LLC is member-managed or manager-managed, limitations on members’ or managers’ authority, and the latest dissolution date. Louisiana law requires the articles of organization to be acknowledged before a notary public or executed by an authentic act.
The initial report, filed simultaneously, must set forth the registered office address, the registered agent’s name and address, a notarized agent affidavit, and the names and municipal addresses of the initial managers or members. If the initial managers or members have not yet been selected at the time of filing, a Supplemental Initial Report (Form #366) must be filed as soon as they are chosen.
The filing fee for the articles of organization is $100, payable by check or money order made payable to the Secretary of State, or by credit card (subject to an additional $5 statutory convenience fee). The organizer may file using any of the following methods:
| Filing Method | Details |
| Online | File through geauxBIZ, the Secretary of State’s official business portal. Business owners in 14 designated parishes — including East Baton Rouge, Jefferson, and Orleans—are required to file online through geauxBIZ. |
| By Mail | Mail completed, notarized forms with the $100 fee to the Louisiana Secretary of State, Commercial Division, P.O. Box 94125, Baton Rouge, LA 70804-9125. |
| By Fax | Fax forms to (225) 932-5314 with credit card payment information saved in a GeauxBIZ profile. |
| In Person | Deliver forms and fees to the Commercial Division at 8585 Archives Ave., Baton Rouge, LA 70809. |
Routine filings are processed in the order received. Expedited processing is available for an additional $30 (24-hour processing) or $50 (priority processing, 2 to 4 hours). The LLC’s existence begins upon the Secretary of State’s filing and acceptance of the articles of organization. If the articles are filed within five business days of acknowledgment, the LLC’s existence begins as of the time of notarial acknowledgment.
Annual Report: Under La. R.S. 12:1308.1, Every Louisiana LLC must file an annual report on or before the anniversary date of its organization each year. The filing fee is $30. Failure to file for three consecutive years results in revocation of the articles of organization.
How Much Does it Cost to Create an LLC in Louisiana?
| Cost | Mandatory or Optional | Amount | When It Applies | Official Source |
| Articles of Organization (Form #365) and Initial Report (Form #973) | Mandatory | $100 | At formation | Forms & Fee Schedule – Louisiana Secretary of State |
| Name Reservation (Form #398) | Optional | $25 | Before formation, if reserving a name for 120 days | Forms & Fee Schedule – Louisiana Secretary of State |
| Expedited Processing (24-hour) | Optional | $30 | At formation, if faster processing is needed | File Business Documents – Louisiana Secretary of State |
| Priority Expedited Processing (2–4 hours) | Optional | $50 | At formation, if same-day processing is needed | File Business Documents – Louisiana Secretary of State |
| Credit Card Convenience Fee | Conditional | $5 | If paying by credit card | Forms & Fee Schedule – Louisiana Secretary of State |
| Supplemental Initial Report (Form #366) | Conditional | $25 | If initial managers or members are not named at formation | Forms & Fee Schedule – Louisiana Secretary of State |
| Annual Report | Mandatory (after first year) | $30 | Annually on or before the anniversary of organization | La. R.S. 12:1308.1 |
| Certified Copy of Articles | Optional | $15 | Upon request at or after formation | Forms & Fee Schedule – Louisiana Secretary of State |
LLC Operating Agreement in Louisiana
Louisiana does not require an LLC to adopt an operating agreement, but the statute recognizes and broadly defines one. Under La. R.S. 12:1301, an operating agreement is “any agreement, written or oral, of the members as to, or in the case of a limited liability company having a single member, any written agreement between the member and the company memorializing the affairs of a limited liability company and the conduct of its business.” The operating agreement is not filed with the Secretary of State—it is an internal governance document retained by the LLC.
An operating agreement allows the members to define the terms of their business relationship on their own terms rather than relying on statutory defaults. It can establish the allocation of management authority, determine how profits and losses are shared, set procedures for admitting new members and transferring interests, prescribe the conditions for dissolution, and restrict the powers of managers or members who otherwise hold broad default authority.
Without a written operating agreement, the statutory defaults fill the gaps. Under La. R.S. 12:1311, management vests in the members. Under La. R.S. 12:1323, Profits and losses are allocated equally among the members, regardless of the value of each member’s capital contribution. Under La. R.S. 12:1318, each member is entitled to a single vote, and all decisions are made by majority vote. These defaults may diverge significantly from what the members actually intend.
Note: A single-member LLC should also maintain a written operating agreement. Louisiana law defines the single-member operating agreement as a written agreement between the member and the company, reinforcing the separation between the member’s personal assets and the LLC’s property.
How to Get an EIN for an LLC in Louisiana
A federal Employer Identification Number (EIN) is a nine-digit number assigned by the Internal Revenue Service to identify the LLC for federal tax purposes. Every LLC that has employees, files employment or excise tax returns, or withholds taxes on income paid to a nonresident alien must obtain an EIN. A single-member LLC with no employees is not strictly required to have one, but most financial institutions require an EIN to open a business bank account, and obtaining one is strongly advisable.
The fastest method is the IRS EIN Online Application, which issues the number immediately upon completion. The applicant must hold a valid Taxpayer Identification Number (SSN or ITIN), and the LLC must have a principal place of business in the United States. The online application cannot be saved—it must be completed in a single session.
Applicants who prefer not to apply online may complete IRS Form SS-4 and submit it by fax (approximately 4 business days) or by mail (approximately 4 to 5 weeks). The application requires the name and Taxpayer Identification Number of the LLC’s responsible party — the individual who controls, manages, or directs the LLC and the disposition of its funds and assets. For a single-member LLC, the responsible party is typically the sole member. There is no fee to apply for an EIN.
Registering for State Taxes in Louisiana
Louisiana imposes a flat 5.5% corporate income tax on entities taxed as corporations for federal purposes, which includes LLCs that elect C-corporation status. The corporate franchise tax has been repealed for tax periods beginning on or after January 1, 2026. An LLC that retains its default pass-through classification is not subject to a separate entity-level tax—the members report their share of income on their individual Louisiana income tax returns.
New businesses register for state tax accounts through the geauxBIZ portal, which enables simultaneous registration with the Secretary of State, the Louisiana Department of Revenue, and other participating state agencies. Alternatively, the LLC may register directly through the LaTAP portal or by completing the paper Louisiana Tax Registration Application (Form R-16019) available from the Department of Revenue.
An LLC that sells taxable goods or services must register for a Louisiana state sales tax account. Louisiana imposes a 5% state sales tax, with additional local sales taxes imposed by parishes and municipalities. The LLC must collect and remit both state and applicable local sales taxes.
| Tax Type | Agency | Registration Method | Fee |
| Corporation Income Tax (if electing corporate status) | Louisiana Department of Revenue | geauxBIZ or LaTAP | None to register |
| Sales and Use Tax | Louisiana Department of Revenue | geauxBIZ or LaTAP | None to register |
| Withholding Tax | Louisiana Department of Revenue | geauxBIZ or LaTAP | None to register |
Note: Local occupational license taxes and parish sales taxes may also apply, depending on where the LLC conducts business. The LLC should check with the parish or municipal government for additional local tax obligations.
Registering as an Employer in Louisiana
An LLC that hires employees in Louisiana must register with the appropriate state agencies for unemployment insurance, state income tax withholding, and workers’ compensation coverage before or promptly after hiring its first worker.
- Unemployment Insurance: Louisiana requires employers to register with the Louisiana Workforce Commission for an Employer Reserve Account. Registration is completed online through the Louisiana Unemployment Insurance Employer Registration portal. The Louisiana Workforce Commission administers unemployment insurance taxes and quarterly wage reporting.
- State Income Tax Withholding: Because Louisiana imposes a state income tax, every employer must register for a withholding tax account, withhold Louisiana income tax from employee wages, and remit the withheld taxes to the Louisiana Department of Revenue. The LLC registers through geauxBIZ or the LaTAP portal. Employers should not register for a withholding account until they actually have employees, as premature registration creates unnecessary filing obligations.
- Workers’ Compensation Insurance: Under Louisiana law, every employer with one or more employees—including part-time, seasonal, and minor employees — must maintain workers’ compensation coverage. Coverage is obtained through private insurance carriers authorized to write workers’ compensation policies in Louisiana.
- New Hire Reporting: Federal and state law require employers to report all newly hired and rehired employees within 20 days of the date of hire. Louisiana employers report through the Louisiana Directory of New Hires, administered by the Louisiana Department of Children and Family Services.
| Obligation | Agency | Registration Method |
| Unemployment Insurance | Louisiana Workforce Commission | UI Employer Registration portal |
| State Income Tax Withholding | Louisiana Department of Revenue | geauxBIZ or LaTAP |
| Workers’ Compensation Insurance | Private carriers | Obtain policy from authorized carrier; employer coverage information |
| New Hire Reporting | Louisiana Dept. of Children and Family Services | Louisiana Directory of New Hires |
The LLC must also comply with federal employer obligations, including filing IRS Form 941 (Employer’s Quarterly Federal Tax Return), paying FUTA taxes under the Federal Unemployment Tax Act, and completing Form I-9 (Employment Eligibility Verification) for each new hire.