Louisiana tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 3% |
| Standard deduction | Single $12,838 · Married filing jointly $25,676 · Head of household $25,676 · Married filing separately $12,838 |
| Personal exemption | None |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Louisiana income tax brackets 2026
Rates apply to Louisiana taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 3% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Louisiana income tax | $60.19 | $1,565 |
| Take-home pay | $2,032.41 | $52,843 |
Effective tax rate 18.7%; tax on the next dollar earned 22.7%. Louisiana taxable income is $52,162.
Second example: $120,000, married filing jointly, two children
Take-home $102,350 a year ($3,936.55 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Louisiana income tax $2,830.
How the Louisiana estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Louisiana standard deduction for your filing status.
- Apply the flat rate (married filing separately uses the single brackets).
- Divide the annual total by your number of paychecks.
What this Louisiana calculator does not model
- Louisiana Earned Income Credit
- Child care credit
- School readiness tax credits
- Other Louisiana nonrefundable and refundable credits
- Retirement income exclusions
Data notes
- FIXED: the income tax rate for 2026 is a flat 3.00% (La. R.S. 47:32 as amended by Act 11 of the 2024 Third Extraordinary Session). The previous file used 3.09%, which is the LDR withholding-table rate, not the tax-return rate.
- FIXED: 2026 standard deduction per RIB 26-019: $12,838 single/MFS; $25,676 married filing jointly, head of household and qualifying surviving spouse (CPI-U 2.7%). The previous file used the provisional withholding amounts ($12,875/$25,750).
- No personal exemption deduction for 2025 and later (replaced by the larger standard deduction).
Sources
- State income tax: Louisiana DOR – Revenue Information Bulletin 26-019 (Sept 28, 2026): 2026 standard deduction $12,838 single/MFS, $25,676 joint/HOH/QSS (read 2026-10-07)
- State income tax: Louisiana DOR – Policies: Louisiana Individual Income Tax Reform Effective for 2025 and Future Tax Years (Act 11, 2024 3rd Ex. Sess.: flat 3% rate) (read 2026-10-07)
- State income tax: Louisiana DOR – R-1306 Withholding Tables and Formulas effective Jan 1, 2026 (3.09% withholding rate, provisional $12,875/$25,750 deduction) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Arkansas, Mississippi, Texas
States with a similar tax setup: Iowa, Indiana, Arizona, Pennsylvania, North Carolina, Colorado
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.