A Louisiana sublease agreement allows current tenants to rent out(or “sublet”) all or part of the property to a new tenant (or “subtenant”). However, the original tenant is responsible if the subtenant fails to pay rent or damages the property.
If the original lease states that no subletting is permitted, this decision is generally final unless the landlord provides written permission expressing this rule change. The landlord may evict the tenant or subtenant for violating the original lease agreement, even if the violated provision is not contained in the sublease agreement.
Laws & Requirements
Sublease and Assignment Provision Laws: Art. 2713, Louisiana Civil Code.
Landlord-Tenant Laws: Chapter 9, Louisiana Landlord-Tenant Law).
Security Deposit Obligations: The security deposit must be returned within one month of the end of the sublease.
Notices: In Louisiana, sublessors must provide subtenants five days’ written notice to pay rent or leave. They also need to give ten days’ written notice of the intent not to renew the sublease as well as the original lease.
Permission to Sublet
Laws: According to Louisiana law, tenants do not automatically have the right to sublease their rental property.
Explicit Written Consent: Regardless of whether the lease explicitly mentions subletting, tenants must obtain written permission from their landlord to sublet the property.
Landlord’s Right to Reject: Landlords in Louisiana have the right to deny subletting requests. This denial can be based on concerns about the subtenant’s reliability or ability to pay rent.
Tax Obligations
Lodgings Tax
Louisiana cities typically define short-term rentals as those lasting no more than 30 consecutive days. For example, New Orleans considers rentals of fewer than 30 consecutive days as short-term.
Tax Rates
- State Sales Tax: 4.45%. [1]
- City Taxes: Rates vary by city.
- Parish (County) Taxes: Rates vary by parish.
- Stadium and Exposition District Hotel Occupancy Tax: 4% of the listing price, including cleaning fees, for reservations 29 days or shorter in Orleans and Jefferson Parishes. If this tax applies, the Louisiana Sales Tax is reduced to 2.45%. [2]
- Ernest N. Morial New Orleans Exhibition Hall Authority Tax: 3% of the listing price, including cleaning fees, plus $0.50-$2.00 per night for reservations 29 days or shorter in Orleans Parish. [2]
Filing Frequency
- Monthly Filings: Returns are due on the 20th of the month following the reporting period.
- Quarterly Filings: Returns are due on the 20th of the month following the reporting period.
Making Payments
- Payments should be submitted to the Louisiana Department of Revenue.
- Depending on the hosting platform used, you might not need to remit taxes personally. For example, Airbnb collects and remits taxes on behalf of hosts at the time of booking.
Sample
Below, you can download our free Louisiana sublease agreement template in PDF or Word format:
Related Forms
Rental Application
Assists landlords in collecting all necessary information to make well-informed decisions about prospective tenants.