Louisiana Estate Tax Calculator
Estimate the federal estate tax on a Louisiana decedent’s estate and confirm that Louisiana itself charges nothing. Louisiana’s estate tax was only a pick-up tax tied to the federal state death tax credit, repealed for deaths on or after July 1, 2004, so for 2024-2026 deaths Louisiana tax is $0. Louisiana has no inheritance tax and no gift tax. Distinctive rules modeled: community property (only the decedent’s half enters the gross estate), forced heirship (legitime 25% or 50%), and the small-succession affidavit. Three modes: estimate the tax, test a larger estate, or solve for the years of gifting needed to reach zero. Fields marked * are required; Calculate names any left empty.
Federal: unified estate and gift schedule topping at 40%; basic exclusion $13,610,000 (2024), $13,990,000 (2025), $15,000,000 (2026); federal portability (DSUE) allowed; unlimited marital and charitable deductions; GST 40%.
Exclusion and portability
Gross estate to taxable estate
Tax computation
What heirs receive
Forced heirship (Louisiana only)
Louisiana succession
Gifting analysis
Three-year gifting projection
How it works
- Louisiana charges nothing for recent deaths. The Louisiana estate tax (La. R.S. 47:2401-2426) was only a pick-up tax equal to the federal state death tax credit; Act 822 of the 2008 Regular Session repealed it for deaths on or after July 1, 2004, so no Louisiana estate tax return is filed. There is no Louisiana inheritance tax and no Louisiana gift tax.
- Only federal transfer taxes apply. The federal estate tax applies above the basic exclusion using the unified 18% to 40% schedule, and the federal GST applies at 40% to direct skips above the allocated GST exemption.
- Community property is halved. Louisiana is a community property state, so only the decedent’s one-half of community assets enters the gross estate, and community assets receive a double basis step-up at death (IRC 1014(b)(6)).
- Forced heirship limits disposition. Descendants under 24 at death (or permanently incapable at any age) are forced heirs entitled to a legitime of 25% of the net estate with one forced heir or 50% with two or more; the remainder is freely disposable (La. Civ. Code arts. 1493, 1495).
- Portability is federal only. A surviving spouse may inherit the unused federal exclusion (DSUE) with a timely Form 706 election; there is no Louisiana state exclusion to port.
- Small successions skip court. The affidavit procedure under La. C.C.P. arts. 3421 and 3431 is available where gross Louisiana property is $125,000 or less and the decedent died intestate (or all successors agree); Act 293 of 2026 raises the threshold to $200,000 effective Aug 1, 2026.
- Binding factor names what controls the result: the federal basic exclusion, the federal unified schedule above it, or the GST.
- Gifting mode uses the guarded bisection solver (60 expansions, 90 iterations, rounded up) to find the years of annual-exclusion gifting that bring the taxable estate to the exclusion or below.
- Gifting is not free. Carryover basis loses the step-up; the deferred gain is netted against the tax saved.
Sources
- La. R.S. 47:2401-2426 (Louisiana estate tax, a pick-up tax tied to the federal state death tax credit) and Act 822 of the 2008 Regular Session (repeal for deaths on or after July 1, 2004); Louisiana Department of Revenue guidance confirming no state estate, inheritance or gift tax for those deaths.
- La. Civ. Code arts. 2336-2338 and 2341 (community property); arts. 1493 and 1495 (forced heirship and legitime); La. C.C.P. arts. 3421 and 3431 (small-succession affidavit, $125,000 threshold) and Act 293 of 2026 (raising it to $200,000 effective Aug 1, 2026); La. C.C.P. art. 2851 (succession venue in the parish of domicile; 64 parishes).
- IRC chapter 11 unified schedule and exclusion ($13,610,000 / $13,990,000 / $15,000,000 for 2024 / 2025 / 2026); IRC 2010 portability; IRC 2042 life insurance inclusion; IRC 2055 charitable deduction; IRC 1014(b)(6) community property double step-up; IRC chapter 13 GST at 40%; IRC 1015 carryover basis.
- IRS Form 706 and Form 4768 instructions (9-month deadline, 6-month filing extension).
Test cases
Community share 800,000; separate 1,200,000; gross 2,000,000; admin 36,400; deductions 248,400; net estate 1,751,600; TE 1,751,600 below 13,990,000. Federal $0, Louisiana $0, TOTAL $0. Headroom 12,238,400; ceiling 14,238,400. Small succession NOT available (gross 2,000,000).
Gross 21,000,000; admin 410,400; deductions 930,400; net estate 20,069,600; TE 20,000,000 above 13,990,000. Federal tentative 7,945,800 less credit 5,541,800 = FEDERAL 2,404,000. Louisiana $0. TOTAL 2,404,000. Effective 11.45%.
Community share 10,000,000; separate 16,000,000; gross 26,000,000; admin 512,400; deductions 937,400; net estate 25,062,600; less marital 6,000,000 = TE 19,062,600; federal exclusion 15,990,000. Federal tentative 7,570,840 less credit 6,341,800 = FEDERAL 1,229,040. Louisiana $0. TOTAL 1,229,040. Effective 4.73%. Legitime 50% = 12,531,300; disposable 12,531,300.
Gross 20,000,000; admin 394,400; deductions 709,400; net estate 19,290,600; TE 19,290,600 above 15,000,000. FEDERAL 1,716,240. Solver: 76,000 per year; 57 YEARS removes 4,332,000 leaving TE 14,958,600 at or below the exclusion, tax $0. Saved 1,716,240.
Gross 80,000; admin 1,840; deductions 8,840; net estate 71,160; TE 71,160. Federal $0, Louisiana $0, TOTAL $0. Small succession available (gross 80,000 at or below 125,000 and intestate). Legitime 25% = 17,790; disposable 53,370.
Estimates only. Not legal, tax or financial advice. Verify the current Louisiana Civil Code, Code of Civil Procedure and Revised Statutes and federal rules before relying on any figure.
What Is the Louisiana Estate Tax Calculator?
The Louisiana Estate Tax Calculator is a planning tool that estimates transfer taxes and related estate figures from the values you enter. Its main tax calculation is federal because the code sets Louisiana estate tax, inheritance tax, and gift tax to $0. It supports deaths in 2024, 2025, and 2026 and includes Louisiana community-property and forced-heirship calculations.
To estimate Louisiana estate tax with this tool, enter estate assets, debts, expenses, deductions, prior taxable gifts, portability, and any GST transfers. The calculator computes the federal taxable base, federal estate tax, GST tax, Louisiana tax of $0, total transfer tax, exclusion headroom, succession indicators, and forced-heirship amounts for planning purposes.
How the Louisiana Estate Tax Calculator Formula Works
The calculation starts with the gross estate. If the community-property checkbox is selected, the code includes one-half of the community property amount. It then adds separate real estate, financial accounts, retirement accounts, includible life insurance, business interests, and other property.
Administration costs equal the attorney and executor fee percentage multiplied by the greater of gross estate minus debts or zero, plus court costs. The net estate is the gross estate minus debts, funeral costs, administration costs, and casualty losses, with a floor of zero.
The marital deduction is allowed only when the decedent is marked married and the spouse is a U.S. citizen or the bequest passes to a QDOT. The deduction cannot exceed the net estate. The charitable deduction is then limited to the remaining amount. In gifting mode, the calculator subtracts annual-exclusion gifts from the estate using the smaller of the entered gift per donee and the coded annual exclusion.
The applicable federal exclusion equals the coded basic exclusion plus entered DSUE. The basic exclusion is $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026. If the federal base is above that amount, the code computes tentative tax under its 18% to 40% progressive schedule and subtracts the tax calculated on the applicable exclusion. GST tax is 40% of direct skips above the entered GST exemption.
For example, the calculator’s 2025 test case uses a $21,000,000 gross estate, $500,000 of debts, $20,000 of funeral costs, a 2% fee, $400 of court costs, and a $69,600 charitable bequest. Administration costs are $410,400. The net estate becomes $20,069,600, and the charitable deduction reduces the taxable estate to $20,000,000. The code calculates tentative federal tax of $7,945,800 and a credit of $5,541,800, producing federal estate tax of $2,404,000. Louisiana estate tax remains $0.
How to Use the Louisiana Estate Tax Calculator: Step by Step
- Choose a calculation mode: estate tax on the current estate, whether a larger estate would be taxed, or years of gifting needed to eliminate the modeled tax.
- Select the year of death and the Louisiana parish of domicile. The year sets the federal exclusion and annual gift exclusion used by the code.
- Enter assets at death. If community property applies, enter both halves on that line, then add the separate asset categories shown.
- Enter debts, funeral expenses, the attorney and executor fee percentage, court costs, and casualty losses. Mark intestacy or unanimous successor agreement if applicable.
- Enter surviving-spouse, citizenship or QDOT, forced-heir, spouse-bequest, and charitable-bequest information.
- Enter prior taxable gifts, DSUE, direct skips, and GST exemption. In gifting mode, complete the donee, gift, embedded-gain, tax-rate, NIIT, and maximum-year fields.
- Check the acknowledgment box and calculate. Numeric fields generally accept nonnegative values up to $100,000,000, while percentage and whole-number fields use their displayed limits.
The main result depends on the mode. Estate mode shows total transfer tax, headroom mode tests the entered profile, and gifting mode shows the years needed if zero tax is reachable within the selected horizon. Detailed results include federal tax, Louisiana tax, GST, estate values, exclusion headroom, forced-heir amounts, succession indicators, and net amounts to other heirs.
What Your Result Means
Louisiana tax versus federal tax
The calculator sets Louisiana estate tax and inheritance tax to $0 for its supported years. A large estate can still owe federal estate tax, and direct skips can create federal GST tax. The displayed total adds federal estate tax and GST tax to the Louisiana amounts.
Community property and deductions
When community property is selected, half of the entered community amount is included in the gross estate. Separate assets are included in full. Debts, administration expenses, a qualifying spouse bequest, and a charitable bequest can reduce later estate figures. The code notes a community-property basis step-up but does not model that basis adjustment in the tax result.
Forced heirship and small succession
The calculator sets the legitime to 25% of the net estate for one forced heir and 50% for two or more. The remainder is shown as the disposable portion. For small succession, the actual eligibility test in the calculation uses a $125,000 gross-estate threshold plus either intestacy or unanimous successor agreement.
| Calculator item | Implemented rule |
|---|---|
| Federal basic exclusion | $13.61 million in 2024; $13.99 million in 2025; $15 million in 2026 |
| Annual gift exclusion used by gifting mode | $18,000 in 2024; $19,000 in 2025 and 2026 |
| Louisiana estate tax | $0 |
| GST rate | 40% of direct skips above entered GST exemption |
| Small-succession calculation test | $125,000 or less, plus intestacy or all successors agreeing |
| Forced heirship | 25% with one forced heir; 50% with two or more |
One code limitation is important for 2026. The calculator text mentions a $200,000 small-succession threshold effective August 1, 2026, but the eligibility calculation still checks the fixed $125,000 threshold. The tool also treats Form 706 as required when its federal base exceeds the applicable exclusion, which is a simplified test inside this calculator.
Results are estimates, not legal, tax, or financial advice. Actual estate administration can depend on ownership, valuation, deductions, elections, filing rules, basis, trusts, prior gifts, and other facts not fully modeled here. Use the output as a planning estimate and verify important decisions with qualified professionals.
Estate Tax Calculators for All 50 U.S. States
Frequently Asked Questions
Does Louisiana have an estate tax in this calculator?
No. For 2024, 2025, and 2026 deaths, the calculator sets Louisiana estate tax to $0. It also sets Louisiana inheritance tax to $0. The tool can still show federal estate tax or federal GST tax, so the total transfer tax may be greater than zero even though the Louisiana tax component is zero.
How does the calculator handle Louisiana community property?
If you select the community-property option, the calculator includes one-half of the entered community property value in the gross estate. The other half is not included in the decedent’s gross estate calculation. Separate real estate, accounts, retirement assets, life insurance, business interests, and other property are added separately at their entered values.
What federal estate tax exemption does the calculator use?
The calculator uses a basic exclusion of $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026. It then adds any DSUE amount you enter. Federal estate tax is calculated only when the taxable estate plus prior taxable gifts exceeds that combined applicable exclusion.
How does the gifting mode work?
Gifting mode reduces the taxable estate by annual-exclusion gifts and searches for the number of years needed to bring total modeled transfer tax to zero. The annual amount per donee is capped at $18,000 for 2024 or $19,000 for 2025 and 2026, even if you enter a larger gift.
Does the calculator include generation-skipping transfer tax?
Yes. The calculator subtracts the entered GST exemption from direct skips to grandchildren or later generations. Any remaining taxable direct skips are multiplied by 40%. This GST amount is added to the total transfer tax. Annual-exclusion gifting in the solver does not reduce the direct-skip amount entered in the GST fields.
How does the calculator determine Louisiana forced heirship?
The calculator uses the number of forced heirs you enter. One forced heir produces a legitime equal to 25% of the net estate. Two or more produce a 50% legitime. The remainder is displayed as the disposable portion. The code describes forced heirs as qualifying descendants under age 24 or permanently incapable.
How accurate is the Louisiana Estate Tax Calculator?
It is accurate to the formulas and assumptions coded into the tool, but it is still an estimate. It does not model every estate-tax rule, ownership issue, valuation question, filing exception, trust provision, or legal fact. It also contains the 2026 small-succession threshold mismatch described above, so that result needs special care.