Louisiana income tax rate 2026
OfficialLouisiana rates, brackets and the tax on common salaries.
- Rate
- 3%
- Tax on $75,000
- $1,864
- 2.5% effective
- Tax on $100,000
- $2,614
- 2.6% effective
- Rank among taxing states
- #39 of 42
- by tax taken on $75,000, 1 takes the most
What is the Louisiana income tax rate in 2026?
Louisiana taxes wages at a flat 3% in 2026. On a $75,000 salary, Louisiana income tax is $1,864, an effective rate of 2.48%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Louisiana income tax brackets for 2026
Louisiana has one flat rate of 3% for every filer, so there are no brackets: the same rate applies to every dollar of taxable income. Louisiana tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 3% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 3% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 3% |
How much Louisiana income tax do you pay on $100,000?
On $100,000 of wages, Louisiana income tax is $2,614 in 2026, an effective rate of 2.61%. The table runs from $30,000 to $300,000. Enter your own pay in the Louisiana tax calculator to see every paycheck. At the low end, see what a full-time job keeps at the minimum wage in Louisiana.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Louisiana standard deduction in 2026?
The Louisiana standard deduction is $12,875 for single filers and $25,750 for married couples filing jointly in 2026.
- Standard deduction, single
- $12,875
- Married filing jointly
- $25,750
- Personal exemption
- None
How did Louisiana income tax change in 2026, and what changes in 2027?
Louisiana kept its rate at 3% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 3% | 3% | $12,500 | official |
| 2026 | flat | 3% | 3% | $12,875 | official |
How does Louisiana income tax compare with other states?
On $75,000, Louisiana income tax ranks #39 of 42 states that tax wages, where #1 takes the most. The state income tax rates for 2026 page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Louisiana income tax withheld from a paycheck?
Employers withhold Louisiana income tax from each paycheck, using the Form L-4 (R-1300) each employee fills in. On a $75,000 salary paid every two weeks, that is $73.83 a paycheck. Louisiana employers withhold about $56 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- R-1306 computer formula: each paycheck minus the standard deduction divided by the number of paychecks, times 3.09%. Assumes Form L-4 with "1" for single filers and "2" for married and head of household filers ($12,875 or $25,750).
Questions people ask
How much Louisiana tax is withheld from a bonus?
Employers can withhold Louisiana tax on a bonus at a flat 3.09%. The return settles the actual tax on it.
Does Louisiana tax overtime and tips?
Yes. Louisiana taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Louisiana has not adopted that.
Do 401(k) contributions lower Louisiana income tax?
Yes. Traditional 401(k) contributions lower Louisiana taxable wages, as they do for federal income tax.