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A corporation formed in Louisiana in 2026 owes no franchise tax, because the state repealed the corporate franchise tax for tax periods beginning on or after January 1, 2026; you create the corporation as a separate legal entity by filing the Articles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 After the corporation is formed, the Louisiana corporation franchise tax has been repealed for tax periods beginning on or after January 1, 2026, so a corporation forming in 2026 owes no franchise tax, and the Louisiana Department of Revenue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the Secretary of State, create the corporation as a separate legal entity, and the state's corporate franchise tax is repealed for tax periods beginning on or after January 1, 2026.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
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.
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).
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).
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).
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).
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.
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.
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.
Frequently Asked Questions
In Louisiana, articles of incorporation are the founding document you file with the Secretary of State to create a corporation. Filing them makes the corporation a separate legal entity that can own property, sign contracts, and shield its owners from personal liability for the corporation debts. A business corporation is formed by filing the Articles of Incorporation for a Domestic Business Corporation (Form 399), which sets out the corporation name, the number of authorized shares, the registered office and agent, and each incorporator (La. R.S. 12:1-202).
In Louisiana, articles of incorporation create a corporation, which has shareholders, directors, and shares of stock and files Form 399. Articles of organization create a limited liability company (LLC), which has members instead of shareholders, issues no stock, and files its own form. Both are filed with the Louisiana Secretary of State and both form a separate legal entity, but they create different kinds of entities under different parts of Louisiana law. Choose the one that matches the entity you want.
You file the Articles of Incorporation for a Domestic Business Corporation (Form 399) with the Louisiana Secretary of State, and the filing fee is 75 dollars. You can file through the geauxBIZ online portal or by mail. Once the Secretary of State files the articles, the corporation legally exists in Louisiana. Re-confirm the current fee on the Secretary of State fee schedule before you file.
Louisiana requires the articles to set forth the corporation name, which must be distinguishable from other entities on file; the number of shares the corporation is authorized to issue; the street address of the initial registered office and the name of the initial registered agent at that office; and the name and address of each incorporator (La. R.S. 12:1-202). The incorporator signs the articles.
Every Louisiana corporation must continuously maintain a registered agent in Louisiana (La. R.S. 12:1-501). The registered agent can be an individual who resides in Louisiana, a Louisiana law firm, or a business entity authorized to transact business in the state, and the agent must have a Louisiana address where legal papers can be delivered. The agent receives service of process and official correspondence for the corporation.
The Louisiana corporation franchise tax is repealed for tax periods beginning on or after January 1, 2026. A corporation forming in 2026 owes no state corporation franchise tax under that repeal, though it may still owe Louisiana corporate income tax and any local taxes. This is general information, not tax advice; confirm your obligations with the Louisiana Department of Revenue, which publishes guidance on the franchise tax repeal.
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). The report updates the state on the corporation registered agent, officers, and directors. Filing on time keeps the corporation in good standing; missing it can lead to the corporation being flagged as not in good standing.
In Louisiana, articles of incorporation are the short public document you file with the Secretary of State to create the corporation. Bylaws are a longer internal document the corporation adopts and keeps in its own records, not filed with the state, setting the rules for how the corporation is run, such as how directors are elected and how meetings are held. You need the Louisiana articles to exist as a corporation and the bylaws to govern it day to day.