How to pay Louisiana estimated taxes.
Louisiana collects its own estimated tax through the Louisiana Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.
Do you need to pay?
You must make estimated payments if your Louisiana income tax after credits and withholding is expected to be more than $1,000 if you file single, or more than $2,000 if you file jointly.
No penalty for an installment if your payments by that date meet the smallest of: 100% of last year's tax (12-month year), last year's income taxed at this year's rates, 90% of the tax on annualized income, or 90% of the tax on actual income for the months before the installment. The annual test on Form R-210R is the smaller of 90% of this year's tax or 100% of last year's.
If you underpay: 12% a year on each underpayment for the days it is unpaid (La. R.S. 47:118), figured on Form R-210R. You can ask for a waiver within one year of the return due date.
For how to pick a safe amount, see how much to pay in estimated taxes.
Deadlines
Four equal installments due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. This matches the federal schedule. You can skip the January 15 payment if you file your return by January 31, 2027 and pay in full.
| Payment | Due |
|---|---|
| 1st | April 15 |
| 2nd | June 15 |
| 3rd | September 15 |
| 4th | January 15 of the next year |
A date on a weekend or holiday moves to the next business day. Pay at least two business days early.
Paying Louisiana, step by step
What you need
- Nothing to set up. Louisiana Taxpayer Access Point (LaTAP) takes payments without an account.
- Your Social Security number and a copy of last year's Louisiana return.
- Your bank routing and account numbers.
Start at Louisiana Taxpayer Access Point (LaTAP), Louisiana's official payment site.
- Go to LaTAP.
- To pay by card without an account, choose Make a Credit or Debit Card Payment. To pay from your bank account with no fee, log in to LaTAP.
- Select Individual Income Tax and the estimated payment type for tax year 2026.
- Enter your SSN, the amount, and your payment details.
- Submit and save your confirmation. You don't need to mail the IT-540ES voucher.
Other ways to pay: Mail a check or money order with Form IT-540ES to the Louisiana Department of Revenue, P.O. Box 91007, Baton Rouge, LA 70821-9007, postmarked by the due date. Card payments carry a convenience fee charged by the processor.
Louisiana will not fill these payments in for you. Your preparer has to enter each estimated payment on your Louisiana return. Keep your own record of the date, amount, and confirmation number.
Extension payments
Louisiana gives an automatic six-month extension to file, with no form required. Your 2025 return was due May 15, 2026. It does not extend the time to pay, so pay by May 15 to avoid interest and penalties. In the card payment portal, choose extension payment as the Individual Income Tax Payment Type, or mail a check with Form R-2868V.
Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.
Good to know
- Louisiana's individual return is due May 15, a month after the federal deadline, but estimated payment dates follow the federal calendar.
- The threshold doubles to $2,000 for joint filers.
- Bank account (ACH) payments require a LaTAP login; card payments don't.
- The 2026 worksheet uses a flat 3% rate.
- Paying other states? See the payment links for every state's official site, and the federal walkthrough.
Official sources
Checked October 2026 against the Louisiana Department of Revenue's own publications.
- 2026 IT-540ESi Declaration of Estimated Tax for Individuals
- Form R-210R Instructions (2024 tax year)
- LDR: Pay by Credit or Debit Card
- LDR: Income Tax Extension Payments
- LDR FAQ: Deadline to request an extension
This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.