Louisiana Articles of Incorporation
Louisiana articles of incorporation form a corporation by filing Form 399 with the Secretary of State for 75 dollars, setting the name, agent, and shares. Attorney review available.
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Introduction
A corporation formed in Louisiana in 2026 owes no franchise tax, because the state repealed the corporate franchise tax for tax periods beginning on or after January 1, 2026; you create the corporation as a separate legal entity by filing the Articles of Incorporation for a Domestic Business Corporation (Form 399) with the Louisiana Secretary of State. Filing brings the corporation into existence so it can own property, sign contracts, and give its owners limited liability for the corporation debts. Louisiana law requires the articles to set forth the corporation name, the number of shares the corporation is authorized to issue, the initial registered office and registered agent, and each incorporator (La. R.S. 12:1-202). The filing fee paid to the Secretary of State is 75 dollars. The corporate name must satisfy Louisiana naming rules and be distinguishable from other entities on file. After the corporation is formed, the Louisiana corporation franchise tax has been repealed for tax periods beginning on or after January 1, 2026, so a corporation forming in 2026 owes no franchise tax, and the Louisiana Department of Revenue publishes guidance on the change. Every corporation must file an annual report with the Secretary of State on the anniversary of its formation each year, with a 30 dollar fee by mail (35 dollars online) (La. R.S. 12:1-1621). DocDraft builds your Louisiana articles of incorporation from your facts, with attorney review available before you file. These fee and tax figures come from two agreeing grounded sources and should be re-confirmed against the Secretary of State fee schedule before filing.
Key Things to Know
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Louisiana's Articles of Incorporation for a Domestic Business Corporation (Form 399), filed with the Secretary of State, create the corporation as a separate legal entity, and the state's corporate franchise tax is repealed for tax periods beginning on or after January 1, 2026.
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You file the articles with the Louisiana Secretary of State and pay a 75 dollar filing fee. You can file through the geauxBIZ online portal or by mail.
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Louisiana requires the articles to set forth the corporation name, the number of authorized shares, the initial registered office and registered agent, and the name and address of each incorporator (La. R.S. 12:1-202). The name must be distinguishable from other entities on file.
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The corporation must continuously maintain a registered agent in Louisiana to receive service of process and official correspondence; the agent may be a Louisiana resident, a Louisiana law firm, or an authorized business entity (La. R.S. 12:1-501).
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The Louisiana corporation franchise tax is repealed for tax periods beginning on or after January 1, 2026, so a corporation forming in 2026 owes no state corporation franchise tax; the Louisiana Department of Revenue publishes guidance on the repeal.
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Every Louisiana corporation must file an annual report with the Secretary of State on the anniversary of its formation each year, with a 30 dollar fee by mail (35 dollars online) (La. R.S. 12:1-1621). Filing on time keeps the corporation in good standing.
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Articles of incorporation form a corporation. To form a Louisiana limited liability company you file articles of organization instead, and corporate bylaws are a separate internal document the corporation keeps rather than files.
Key decisions before you file
Before you file a Articles of Incorporation in Louisiana, a few decisions shape the document: which option to choose and what each one means. The Articles of Incorporation guide walks through them.
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Louisiana Requirements for Articles of Incorporation
File Form 399 With the Secretary of State
A Louisiana business corporation is formed by filing the Articles of Incorporation for a Domestic Business Corporation (Form 399) with the Louisiana Secretary of State. The filing fee is 75 dollars. You can file through the geauxBIZ online portal or by mail. The corporation legally exists once the Secretary of State files the articles.
Corporate Name That Is Distinguishable
The corporation name in the articles must satisfy Louisiana naming rules, include a corporate designator such as Corporation, Incorporated, Company, or Limited or an abbreviation, and be distinguishable from other entities on file with the Louisiana Secretary of State (La. R.S. 12:1-202).
Registered Office and Agent
The articles must state the street address of the initial registered office and the name of the initial registered agent at that office. The corporation must continuously maintain a registered agent in Louisiana (La. R.S. 12:1-501).
Name and Address of Each Incorporator
The articles must set forth the name and address of each incorporator, and the incorporator signs the articles. The incorporator does not have to be an owner, director, or officer of the corporation (La. R.S. 12:1-202).
Authorized Shares
The articles must state the number of shares the corporation is authorized to issue, and must authorize one or more classes with unlimited voting rights and one or more classes entitled to the net assets on dissolution (La. R.S. 12:1-601).
File the Annual Report on the Formation Anniversary
Every Louisiana corporation must file an annual report with the Secretary of State on the anniversary of its formation each year, with a 30 dollar fee by mail or 35 dollars online (La. R.S. 12:1-1621). Filing on time keeps the corporation in good standing.
Corporation Franchise Tax Repealed for 2026
The Louisiana corporation franchise tax is repealed for tax periods beginning on or after January 1, 2026, so a corporation forming in 2026 owes no state corporation franchise tax. The corporation may still owe Louisiana corporate income tax; confirm with the Louisiana Department of Revenue.
Corporation Versus LLC
Articles of incorporation form a corporation. To form a Louisiana limited liability company you file articles of organization instead. Corporate bylaws are a separate internal document the corporation keeps rather than files with the state.