Louisiana Tax, Interest, Penalties, and Electric/Hybrid Vehicle Fee

When you file your 2025 Louisiana individual income tax return, your return may include additional amounts besides regular income tax. These can include interest, penalties, and the Electric and Hybrid Vehicle Road Usage Fee. Louisiana's Form IT-540 reports these items separately so taxpayers can better understand their total balance due. The program allows you to enter applicable interest, penalties, and vehicle road usage fees so they can be reported on the Louisiana return.

Interest may be charged if your Louisiana tax is not paid by the original due date of the return. An extension gives you additional time to file, but it does not provide additional time to pay. Interest may continue to accrue on any unpaid tax after the original due date. 

If interest applies, refer to Louisiana's Interest Rate Schedule here.

Penalties may apply if your Louisiana return is filed late, your tax is paid late, or you did not pay enough tax during the year through withholding or estimated tax payments. For information on how Louisiana calculates interest and penalties, click  here.

A late payment penalty may apply if you do not pay your Louisiana tax by the original due date of the return. Filing an extension provides additional time to file, but it does not extend the time to pay. A late payment penalty may be assessed in addition to any interest charges on unpaid tax.

Refer to Louisiana Department of Revenue guidance for the current penalty computation rules here. 

If you owned or leased an electric or hybrid vehicle that was required to be registered and operated in Louisiana during 2025, you may owe the Louisiana Electric and Hybrid Vehicle Road Usage Fee. 

For the 2025 reporting year:

• Electric vehicles: $110 annual fee 
• Hybrid vehicles: $60 annual fee 
• Prorated fees apply if the vehicle was owned or leased for only part of the year. 

The 2025 road usage fee is due on or before May 15, 2026.

The road usage fee may be reported on the Louisiana individual income tax return or paid through another Louisiana-approved method. Taxpayers should pay the fee only once. If the fee has already been paid through another method, such as the Louisiana Office of Motor Vehicles (OMV), it should not be paid again on the tax return. Taxpayers should retain documentation of any payment already made to avoid duplicate payments.