Louisiana
Estate planning basics in Louisiana
Louisiana has no state estate tax, has no inheritance tax, is a community property state, and does not have a transfer on death deed. The details are below, in plain words, as Legacy Guard shows them to families in Louisiana.
| Estate tax | None |
|---|---|
| Inheritance tax | None |
| Community property | Yes. Louisiana is a community property state. |
| Small estate limit | Small succession by affidavit for estates up to $125,000 (rising to $200,000 for deaths on or after August 1, 2026), with no court filing when the heirs agree. |
| Transfer on death deed | No. Louisiana does not have a transfer on death deed for real estate. |
| Probate | Louisiana uses civil law: probate is called a succession, forced heirship can give certain children a protected share, and a living trust needs careful drafting to work here. Plans written in another state should always be reviewed by a Louisiana attorney. |
| Homestead | Louisiana's homestead exemption removes the first $75,000 of a home's value from property tax and protects a similar amount from most creditors, with a surviving spouse's right to stay in the family home. |
| Vehicles | No beneficiary designation on a vehicle title. A vehicle passes through the succession (Louisiana's name for probate) or by a small succession affidavit. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- Louisiana has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
- As a community property state, Louisiana treats most property acquired during a marriage as owned half by each spouse. That shapes how a trust is funded and what passes at the first death, and it is one of the things Legacy Guard flags when a family moves here from a common law state.
- Louisiana does not have a transfer on death deed for real estate, so a home passes by will, by joint ownership, or through a trust. That is one reason living trusts are common here.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about Louisiana
- Does Louisiana have an estate tax?
- No. Louisiana has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.
- Does Louisiana have an inheritance tax?
- No. Louisiana does not tax what an heir receives.
- Is Louisiana a community property state?
- Yes. In Louisiana, most property acquired during a marriage belongs to both spouses equally, which affects how a plan is built and how assets pass at the first death.
- Does Louisiana allow a transfer on death deed for real estate?
- No. Louisiana does not have a transfer on death deed for real estate.
- What is the small estate limit in Louisiana?
- Small succession by affidavit for estates up to $125,000 (rising to $200,000 for deaths on or after August 1, 2026), with no court filing when the heirs agree.
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