Incentives
Angel Investor Tax Credit
Provides up to a 50% tax credit for individual investors who invest in early stage, wealth-creating businesses.
Digital Interactive Tax Credit
Provides a 25% tax credit for qualified production expenditures for digital interactive media productions in Louisiana, as well as an additional 10% tax credit for payroll expenditures for Louisiana residents.
Economic Development Award Program
Provides funding for site and/or infrastructure improvements for projects creating new jobs.
Enterprise Zone
Provides a $2,500 tax credit for each certified net new job created, 4% sales/use tax rebate on capital expenditures or income and franchise tax credits up to 1.5% of investment.
Gulf Opportunity Zone
Provides tax incentives for business development in parishes most affected by hurricanes Katrina and Rita, including 50% bonus depreciation and tax exempt bonds.
Industrial Tax Exemption
The Industrial Tax Exemption provides property tax abatement for up to 10 years on materials used in new manufacturing.
Live Performance Tax Credit
Provides a tax credit up to 25% on qualified expenditures on live performance productions or infrastructure.
Louisiana FastStart
Provides workforce recruitment, screening and training to new and expanding Louisiana companies at no cost.
Mentor-Protégé Tax Credit
Rewards Louisiana-based contractors who provide competitive technical assistance to protégé firms.
Motion Picture Industry Development Tax Credit
A transferable tax credit of 30% for motion picture production and an additional 5% for Louisiana labor.
New Market Tax Credit
Investors in qualified projects can obtain a federal income tax credit of 5% to 6% of the amount invested for each year the investment is held, for up to seven years.
Quality Jobs
Provides up to 6% rebate on annual payroll expenses and 4% sales/use tax rebate on capital expenditures for projects creating new jobs.
Renewal Communities
Provides federal income tax credits to businesses investing in Renewal Communities, which are distressed areas in urban and rural communities that the federal government has targeted for development.
Research & Development Tax Credit
Provides a tax credit to existing businesses with operating facilities in Louisiana to establish or continue research and development activities within the state.
Restoration Tax Abatement
Provides five-year property tax abatement for the rehabilitation of an existing structure.
Sound Recording Investor Tax Credit
Provides a tax credit for up to 25% of production or infrastructure development.
Technology Commercialization Credit and Jobs Program
Provides refundable tax credits for companies that invest in the commercialization of Louisiana technology and create new jobs.



