Louisiana Industrial Tax Exemption Program (ITEP) – Manufacturing
Louisiana's flagship manufacturing incentive: 80% property tax abatement for up to 10 years on new capital investments at manufacturing facilities; 2025 rules (effective March 20, 2025) streamlined the process and eliminated all job creation and payroll requirements; mega-projects with $500M+ in capital expenditure may qualify for 93–100% exemption; open to new and existing Louisiana manufacturers; apply via FastLane NextGen before construction begins.
About this program
Visit the program website for full details.
Eligibility
Manufacturers and businesses directly related to manufacturing at the project site in Louisiana with a NAICS code beginning with 31, 32, or 33; open to new manufacturers entering Louisiana and existing manufacturers making new investments to existing facilities; only assets directly related to the manufacturing process are eligible (land excluded).
Requirements
- NAICS code beginning with 31, 32, or 33 (or demonstrate manufacturing activity)
- Submit Project Application via LED FastLane NextGen (FLNG) before beginning construction
- LED, Local ITEP Committee, LDR, and LWC review application simultaneously under 2025 rules