§287.12. Rates of tax
The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income
of every corporation shall be computed at the rate of:
(1) Three and one-half percent upon the first fifty thousand dollars of Louisiana
taxable income.
(2) Five and one-half percent on the amount of Louisiana taxable income above fifty
thousand dollars but not in excess of one hundred fifty thousand dollars.
(3) Seven and one-half percent on the amount of Louisiana taxable income above
one hundred fifty thousand dollars.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No.
8, §1; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.