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Louisiana lodging tax rate

Statewide lodging tax figures cited to the state revenue department.

As of January 1, 2025, Louisiana's state tax on room rentals outside Orleans and Jefferson Parishes is 5%. In Orleans and Jefferson Parishes the state rate is 3% for an establishment with 10 or more rooms at a single location and 5% for an establishment with 9 or fewer rooms. The Department of Revenue marks these rates as in effect until December 31, 2029.

Many local taxing authorities also impose their own sales tax or occupancy tax on sleeping rooms, hotel rooms, motel rooms, and other similar accommodations.

RuleRule text
Statewide lodging taxAs of January 1, 2025, Louisiana's state tax on room rentals outside Orleans and Jefferson Parishes is 5%. In Orleans and Jefferson Parishes the state rate is 3% for an establishment with 10 or more rooms at a single location and 5% for an establishment with 9 or fewer rooms. The Department of Revenue marks these rates as in effect until December 31, 2029. Louisiana Department of Revenue, hotel and motel sales tax rates. As of 2026-10-09.
Local lodging taxesMany local taxing authorities also impose their own sales tax or occupancy tax on sleeping rooms, hotel rooms, motel rooms, and other similar accommodations. Louisiana Department of Revenue, hotel and motel sales tax rates. As of 2026-10-09.

Rates are from the Louisiana revenue department, retrieved 2026-10-09. Primary sources: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate-for-sleeping-rooms-hotel-rooms-motel-rooms-and-similar-accommodations/.

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Questions

What is the statewide lodging tax in Louisiana?

As of January 1, 2025, Louisiana's state tax on room rentals outside Orleans and Jefferson Parishes is 5%. In Orleans and Jefferson Parishes the state rate is 3% for an establishment with 10 or more rooms at a single location and 5% for an establishment with 9 or fewer rooms. The Department of Revenue marks these rates as in effect until December 31, 2029. Source: Louisiana Department of Revenue, hotel and motel sales tax rates, https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate-for-sleeping-rooms-hotel-rooms-motel-rooms-and-similar-accommodations/, as of 2026-10-09.

Do local lodging taxes apply in Louisiana?

Many local taxing authorities also impose their own sales tax or occupancy tax on sleeping rooms, hotel rooms, motel rooms, and other similar accommodations. Source: Louisiana Department of Revenue, hotel and motel sales tax rates, https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate-for-sleeping-rooms-hotel-rooms-motel-rooms-and-similar-accommodations/, as of 2026-10-09.

Estimates for planning; not tax/legal advice.