SCorpDesk / 2026 S-Corp & QBI Guides / Louisiana (LA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Louisiana (LA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Louisiana?
In Louisiana (LA), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: Louisiana Pass-Through Entity Election Available. Entity-level franchise/minimum tax: Corporate Franchise Tax Repealed/Phased Out for Small Entities.
In Louisiana (LA), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553. For the Pass-Through Entity Tax (PTET) deduction: Louisiana Pass-Through Entity Election Available. Entity-level franchise/minimum tax: Corporate Franchise Tax Repealed/Phased Out for Small Entities.
Open Louisiana 2026 S-Corp & 20% Permanent QBI Calculator
2026 Louisiana (LA) S-Corporation Statutory Tax Matrix
| Louisiana S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 |
| Pass-Through Entity Tax (PTET) Election | Louisiana Pass-Through Entity Election Available |
| Annual Minimum / Franchise Tax | Corporate Franchise Tax Repealed/Phased Out for Small Entities |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Louisiana require a separate state S-Corp election in 2026?
For Louisiana (LA): Recognizes Federal Form 2553.
What is the Louisiana S-Corp franchise or minimum tax for 2026?
In Louisiana: Corporate Franchise Tax Repealed/Phased Out for Small Entities.