Enterprise
Individual & Small Business
| Payment | Louisiana due date |
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| 1 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Louisiana estimated tax?
Taxpayers must make a declaration of estimated income tax and pay estimated tax payments if their estimated Louisiana income tax after credits and taxes withheld is expected to exceed $1,000 for single filers and $2,000 for joint filers as required by Revised Statute 47:116.
How do you avoid a Louisiana underpayment penalty?
Underpayment penalty (12% per year) is not imposed if timely payments equal or exceed the least of: the tax on the preceding year's return (12-month year, return filed); tax figured on the preceding year's facts at current status/exemptions; or 90% (66.66% farmers/fishermen) of annualized or actual current-year tax. Required installment is 25% of the required annual payment. No 110% rule. Filing the return and paying in full by January 31 replaces the January 15 installment.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Louisiana figures its own tax, so the state amount is separate.