Louisiana: tax incentives, credits and advisors
Louisiana's state incentives include a motion picture production credit of 25% base (up to 40%) that can be transferred or sold back to the State at 90% of face value, and a 20% historic rehabilitation credit for downtown and cultural districts.
Facts checked 2026-11-03 against the official sources linked below.
Below are the major Louisiana incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Louisiana film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Motion picture production tax credit | Credit | Productions with at least $300,000 of Louisiana spend ($50,000 for Louisiana screenplay productions) | 25% base; +10% for Louisiana screenplays; +5% outside the New Orleans metro; up to 40% total plus 5% on qualifying VFX; $150 million issued per fiscal year | Transferable: Yes; can be transferred or sold to another Louisiana taxpayer, or back to the State for 90% of face value (2% fee) | Effectively yes; for applications from July 1, 2017 the producer can transfer credits back to the state for 90% of face value (88% net after a 2% fee) | Active | Louisiana Entertainment, Motion Picture Production Program; La. R.S. 47:6007 Last verified 2026-11-03 |
| Digital interactive media and software tax credit | Credit | Digital interactive media and software companies with qualified Louisiana payroll and production expenditures, certified by LED | Up to 25% of qualified in-state payroll plus 18% of qualified production expenditures | Not stated | Not stated | Active | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
| Entertainment job creation program | Credit | Select entertainment companies creating well-paid jobs for Louisiana residents | Credit on annual W-2 wages (rate not stated on the LED list) | Not stated | Not stated | Active | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
| Sound recording program | Credit | Sound recording productions | Not stated | Not stated | Not stated | Expired: listed by LED as a sunset program no longer accepting new applicants | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
| Live performance production program | Credit | Live performance productions | Not stated | Not stated | Not stated | Expired: listed by LED as a sunset program no longer accepting new applicants | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
Louisiana historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Rehabilitation of historic structures tax credit | Credit | Owners rehabilitating nonresidential or rental historic structures in a downtown development or cultural district | 25% of eligible costs incurred from January 1, 2023 through December 31, 2028 (35% in rural areas); 20% for 2018-2022 costs; $5 million annual cap per taxpayer per district; $85 million statewide annual reservation cap from 2025. No credit for costs incurred on or after January 1, 2029 | Transferable: Yes; may be sold an unlimited number of times, with notice to LDR within 10 business days and a $200 fee (LAC 61:I.1917) | No; unused credit carries forward up to five years | Active for eligible costs incurred before January 1, 2029 | Louisiana DOR, LAC 61:I.1917 rule; Louisiana Legislature, R.S. 47:6019 Last verified 2026-11-03 |
| Restoration tax abatement | Property tax abatement | Owners rehabilitating an existing structure in an eligible economic development district | Up to a five-year, 100% property tax abatement on the rehabilitation | No (property tax abatement, not a credit) | No | Active | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
Louisiana jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Quality jobs program | Cash rebate | Companies that created well-paid jobs | Not stated | Not stated | Not stated | Expired: listed by LED as a sunset program no longer accepting new applicants | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
| Enterprise zone program | Credit (income and franchise tax) | Qualified businesses that created new jobs | Not stated | Not stated | Not stated | Expired: listed by LED as a sunset program no longer accepting new applicants | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
Louisiana research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Research and development tax credit | Credit | Louisiana businesses with qualified research, including SBIR/STTR recipients | 30% (under 50 employees), 10% (50-99) or 5% (100+) of Louisiana qualified research expenses over a base amount; SBIR/STTR recipients 30% of the award; $12 million statewide claim cap per fiscal year from July 1, 2025 | Transferable: Limited; credits issued to SBIR/STTR applicants are transferable (R.S. 47:6015(D)(2)) | No; unused credit carries forward up to five years | Active | LED, Which R&D tax credits are transferable?; Louisiana Legislature, R.S. 47:6015 Last verified 2026-11-03 |
Louisiana angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Angel investor tax credit | Credit | Investors in early-stage Louisiana businesses | Up to 25% of the investment | Not stated | Not stated | Expired: listed by LED as a sunset program no longer accepting new applicants | Louisiana Economic Development / Louisiana Entertainment, incentives list (active and sunset programs) Last verified 2026-11-03 |
Advisors located in Louisiana
- Hannis T. Bourgeois, LLP Baton Rouge, LA
- LaPorte (Historic Tax Credit Services Group) New Orleans, LA
- SumIt Credits Denham Springs, LA
Listed alphabetically by the location on each advisor's public listing; not a recommendation. Many firms also serve clients in other states.
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Related guides
- Louisiana film tax credit: the 25% base credit, uplifts, caps and the 88% state buyback
- Buying Louisiana tax credits: historic rehabilitation and film credits
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Common questions
How does the Louisiana film tax credit work?
It is 25% of qualified Louisiana spend, with a 10% increase for Louisiana screenplays and 5% outside the New Orleans metro. Credits can be transferred, or sold back to the State for 90% of face value less a 2% fee.
What is the Louisiana historic rehabilitation credit?
For costs incurred from 2018 on, it is 20% of eligible costs for structures in a downtown development or cultural district, capped at $5 million per taxpayer a year.
Can Louisiana historic tax credits be sold?
Yes. They can be sold and resold an unlimited number of times, with notice to the Department of Revenue within ten business days and a $200 fee; a sale does not extend the five-year carryforward.
Can Louisiana film credits be sold back to the state?
Yes. For projects applying on or after July 1, 2017, credits can be transferred to the Department of Revenue for 90% of face value, or 88% net after a 2% fee.
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Education only; not tax, legal or investment advice. State rules change; confirm with the official source and a qualified professional.