Louisiana Inheritance Tax

• Louisiana collects an inheritance tax. Each heir receives an exemption that is subtracted from their inheritance to determine the amount taxable.
• The amount taxable is then multiplied by the applicable tax rates. The exemption and tax rates to which each heir is entitled is based upon their relationship to the decedent. • All estates that are subject to federal estate taxation under the U.S. Internal Revenue Code must file a Louisiana Estate Transfer Tax Return.   Find out more on personal income tax rates at the Louisiana Department of Revenue's Web site.  Web site.