Louisiana Short-Term Rental Rules: Permits, Taxes, & Laws

Quick Answer: Louisiana's Critical STR Requirements

Operating a short-term rental in Louisiana involves meeting requirements at two levels: state tax obligations managed by the Louisiana Department of Revenue, and local permitting rules set by the specific city or parish.

Statewide requirements include:

State sales tax. Louisiana levies a 4.45% state sales tax on gross receipts from STR transactions (Louisiana Department of Revenue, Sales Tax). This tax applies whether you collect it directly or a platform like Airbnb or Vrbo collects it for you.

Local taxes. Parishes and municipalities add their own sales taxes. Many also impose hotel/motel or transient occupancy taxes. When all taxes are combined, rates in New Orleans frequently surpass 15%.

Local permits and zoning. Louisiana does not issue a statewide STR license. Your permit must come from the city or parish. New Orleans has one of the most comprehensive STR ordinance frameworks in the South. Baton Rouge, Shreveport, Lafayette, and Jefferson Parish each have distinct regulations.

Verify your specific jurisdiction first. The Louisiana Department of Revenue manages state tax registration. All other requirements, including whether your property can operate as an STR, are determined locally.

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