State:
• 4.45%

Local:
• 5%

With the local tax applied to the state tax, the minimum sales tax rate in Caldwell Parish is 9.45% (not including any city or special district taxes)

With the passage of Constitutional Amendment #2, the provisions of Act 396 of the 2021 Regular Session of the Louisiana Legislature became effective. Effective for income tax periods beginning on or after January 1, 2022, Act 396 repealed the federal income tax deduction in exchange for reduced tax rates. The new tax rates are:

• 3.5% on the first $50,000 of net income
• 5.5% on the next $100,000 of net income
• 7.5% on the excess over $150,000.

Some provisions of Act 389 of the 2021 Regular Session of the Louisiana Legislature became effective. Effective for franchise tax periods beginning on or after January 1, 2023, Act 389 reduced the tax rate to a single rate of $2.75 for each $1,000, or major fraction thereof in excess of $300,000 of capital employed in Louisiana. The Act also continued the suspension of the lower tier of the tax ($1.50) through corporation franchise tax periods ending on or before November 30, 2023.

The tax is determined using tax tables furnished by the Louisiana Department of Revenue. The tax rate is applied in a graduated scale using the taxpayer's filing status and the taxpayer's Louisiana taxable income. Recent changes to the tax rate (effective January 1, 2022) are reflected as follows:

Single, married filing separately, or head of household:
• First $12,500 - 1.85%
• Next $37,500 - 3.50%
• Over $50,000 - 4.25%

Married filing jointly or married surviving spouse:
• First $25,000 - 1.85%
• Next $75,500 - 3.50%
• Over $100,000 - 4.25%

Property Tax

In Louisiana, the classification of property subject to ad valorem taxation and the percentage of fair market value applicable to each classification, for the purpose of determining assessed value, are as follows:

• Land - 10%
• Improvements for Residential - 10%
• Improvements for Commercial - 15%
• Business Movable Property (Personal) - 15%
• Public Service (Excluding Land) - 25%

Bona fide agricultural, horticultural, marsh and timberlands, as defined by Revenue Statues, shall be assessed for tax purposes at 10% of use value rather than market value. The Louisiana Tax Commission sets these values.

Inventory Tax

Same as Property Tax, though a tax credit is automatically available to those that apply.

Local:
• Quarterly charges are the sum of a company’s percentage of the unemployment insurance benefits paid to former employees by the Louisiana Workforce Commission.