Quick answer: a flat 3% state tax, among the lowest in the country, treated exactly like ordinary income — no discount for how long the house was held. See the full cost picture in the Louisiana succession real estate sale calculator.
One flat rate, no holding-period discount
Community property adds its own wrinkle
A surviving spouse already owns half of most community assets outright, not by inheritance — a distinctive feature of Louisiana's civil-law property regime that can affect how basis is calculated differently than in states where the whole property passes purely by inheritance.
No estate or inheritance tax to layer on top
Louisiana imposes neither a state estate tax nor an inheritance tax, keeping the tax picture on an inherited house simpler than in several other states, even with its otherwise distinctive civil-law succession process.
The stepped-up basis still helps
Regardless of Louisiana's rate, the house's basis resets to its fair market value on the date of death for federal purposes, and Louisiana's calculation follows that same starting point — only appreciation after death is taxable, keeping the gain small on a prompt sale.
A local probate attorney can review your estate — many offer a free consultation.
The 3% flat rate applies identically whether the sale closes in Orleans, East Baton Rouge, Jefferson, or any other Louisiana parish — Louisiana has no local income tax layered on top.