Louisiana Income Tax Rates, Tables, and Calculator for 2026
Louisiana has one flat income tax rate of 3% for 2026. Compare LA state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Louisiana ranks among states.
Louisiana has one individual income tax bracket with a statutory flat rate of 3% for 2026. The same flat rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns are generally due April 15, 2027. Louisiana Form IT-540 returns are generally due May 17, 2027, because the usual May 15 deadline falls on a Saturday.
Louisiana replaced its progressive income tax rates of 1.85%, 3.5%, and 4.25% with a single 3% rate beginning in 2025. Act 11 of the 2024 Third Extraordinary Session enacted the flat rate and a larger standard deduction. The rate remains unchanged for 2026, while the standard deduction increased from $12,500 to $12,875 for Single and from $25,000 to $25,750 for Married Filing Jointly. Louisiana began adjusting these deductions annually for inflation in 2026. Use the calculator and comparison tables below to see how income and filing status affect Louisiana taxes, then follow the step-by-step examples.
Tax Calculator
Louisiana Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Louisiana income tax for 2026. Results open in our All 50 States income tax calculator with Louisiana highlighted. The examples below show Louisiana income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 3%, while the effective tax rate rises from 2.23% to 2.74% as the fixed standard deduction covers a smaller share of income. Louisiana's national rank also changes because other states' rates, deductions, and credits affect tax differently as income increases.
How Much Will You Pay in Louisiana?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,114 | 3% | 2.23% | 15 |
| $75,000 | $1,864 | 3% | 2.49% | 13 |
| $100,000 | $2,614 | 3% | 2.61% | 13 |
| $125,000 | $3,364 | 3% | 2.69% | 13 |
| $150,000 | $4,114 | 3% | 2.74% | 13 |
2026 Louisiana State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. These examples subtract Louisiana's $12,875 standard deduction, with no other deductions, income adjustments, or tax credits. The federal standard deduction does not reduce Louisiana taxable income. Federal, payroll, and local taxes are excluded.
2026 Louisiana State Rank: Louisiana falls in the low income tax range nationally across these examples, with rankings from 13th to 15th. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $2,614 in Louisiana state income tax for 2026. The $12,875 standard deduction reduces taxable income to $87,125, keeping the effective tax rate at 2.61%, below the 3% marginal rate.
Tax Rates
Louisiana Income Tax Rates
Louisiana is a flat tax state with one statutory individual income tax rate of 3% for 2026. The same rate applies to Louisiana taxable income regardless of income level or filing status. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Louisiana's state income tax bracket and rate history from 2009 to 2026, grouping years when both remained unchanged.
Louisiana State Income Tax Bracket and Rate History, 2009-2026
| Tax Year | Tax Brackets | Tax Rate |
|---|---|---|
| 2025-2026 | 1 | 3.00% |
| 2022-2024 | 3 | 1.85% - 4.25% |
| 2009-2021 | 3 | 2.00% - 6.00% |
Louisiana lowered its three graduated rates in 2022, then replaced them with a flat 3% rate beginning in 2025 under Act 11 of the 2024 Third Extraordinary Session. The former automatic rate-reduction triggers tied to revenue benchmarks were repealed. The current flat-rate structure has no income tax bracket thresholds to adjust annually for inflation.
Compare States
Compare Louisiana to Other States
The next table compares Louisiana with its three neighboring states, plus Alabama, Georgia, Missouri, and Oklahoma, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Louisiana. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Louisiana vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Texas | 1 | $0 | −$1,864 | 0% | 0.00% |
| Louisiana | 13 | $1,864 | $0 | 3% | 2.49% |
| Mississippi | 17 | $2,268 | +$404 | 4% | 3.02% |
| Arkansas | 18 | $2,287 | +$424 | 3.7% | 3.05% |
| Missouri | 25 | $2,534 | +$670 | 4.7% | 3.38% |
| Oklahoma | 31 | $2,830 | +$966 | 4.5% | 3.77% |
| Georgia | 36 | $2,994 | +$1,130 | 4.99% | 3.99% |
| Alabama | 38 | $3,127 | +$1,263 | 5% | 4.17% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Louisiana. Differences are calculated before rounding to whole dollars. Texas does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: At $75,000 of annual income, Louisiana has the lowest state income tax among the seven states shown that tax wage income. Its estimated $1,864 tax is about $404 less than Mississippi, $424 less than Arkansas, and $1,263 less than Alabama. Texas is the only state shown with no individual income tax.
Examples
Louisiana Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Louisiana residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Louisiana starts with federal adjusted gross income and applies its own standard deduction rather than the federal amount. These examples exclude other deductions, state additions or subtractions, and tax credits. See the All 50 States calculator for a full list of assumptions and sources.
Louisiana Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $12,875 | $25,750 |
| Taxable Income | $62,125 | $124,250 |
| State Income Tax | $1,864 | $3,728 |
| Effective Tax Rate | 2.49% | 2.49% |
| Marginal Tax Rate | 3% | 3% |
Looking at the table above, we can see that the same 3% tax rate applies to both Single and Married Filing Jointly statuses. The Louisiana standard deduction doubles for Married Filing Jointly, matching the doubling of household income. Taxable income and estimated state income tax also double, leaving both examples with the same 2.49% effective tax rate. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Louisiana marriage penalty in this simplified comparison. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Louisiana standard deduction is $12,875. With wages only and no other adjustments, subtracting this deduction leaves $62,125 of Louisiana taxable income.
- Taxable income: Subtract the Louisiana standard deduction from household income. $75,000 − $12,875 = $62,125
- Estimated Louisiana income tax: Multiply taxable income by the flat tax rate of 3%. $62,125 × 0.03 = $1,863.75
Louisiana effective tax rate: $1,863.75 divided by $75,000 of household income equals 2.49%, rounded. The estimated state income tax rounds to $1,864 in the comparison table.
Louisiana marginal tax rate: 3%, the rate applied to each additional dollar of Louisiana taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Louisiana standard deduction for Married Filing Jointly is $25,750. Subtracting this deduction leaves $124,250 of Louisiana taxable income.
- Taxable income: Subtract the joint Louisiana standard deduction from household income. $150,000 − $25,750 = $124,250
- Estimated Louisiana income tax: Multiply taxable income by the same flat tax rate of 3%. $124,250 × 0.03 = $3,727.50
Louisiana effective tax rate: $3,727.50 divided by $150,000 of household income equals 2.49%, rounded. The estimated state income tax rounds to $3,728 in the comparison table.
Louisiana marginal tax rate: 3%, unchanged from the Single example.
Takeaway
Louisiana Income Tax Takeaways
A flat tax rate applies to taxable income: Louisiana's 3% rate does not apply to the entire paycheck in these examples. The state standard deduction of $12,875 for Single and $25,750 for Married Filing Jointly reduces the income subject to tax. The federal deduction is not subtracted in the Louisiana calculation.
The joint tax equals the combined tax of two single filers: At $75,000 of annual income per person, the joint household has twice the income, standard deduction, and taxable income. Before rounding, the joint tax of $3,727.50 equals the combined tax of two Single filers who each owe $1,863.75. This simplified comparison shows no Louisiana marriage penalty.
Both examples produce the same effective tax rate: Estimated Louisiana income tax is $1,864 for the Single filer earning $75,000 and $3,728 for the married household earning $150,000. Dividing tax by household income produces a 2.49% effective rate for both filing statuses, below the 3% marginal rate. Results can differ when other deductions, state adjustments, or credits apply.
Louisiana falls in the low income tax range nationally: At $75,000 of Single income, Louisiana ranks 13th among the 50 states and the District of Columbia. It has the lowest state income tax among the seven states in our comparison that tax wages, about $404 less than Mississippi and $424 less than Arkansas. Its neighbor Texas does not tax wages.
FAQ
Frequently Asked Questions
Is Louisiana a flat tax state?
Yes. Louisiana has a flat individual income tax rate of 3% for 2026. The same rate applies to Louisiana taxable income regardless of filing status. Deductions and state adjustments can reduce taxable income, so the flat rate generally does not apply to the entire paycheck.
When did Louisiana switch to a flat income tax?
Louisiana began using a flat 3% individual income tax rate in 2025. Act 11 of the 2024 Third Extraordinary Session replaced the graduated rates of 1.85%, 3.5%, and 4.25% that applied for 2022 through 2024. The reform also increased the standard deduction and eliminated the separate $1,000 deductions for dependents, age, and blindness.
What is the Louisiana income tax rate for 2026?
The Louisiana individual income tax rate is 3% for the 2026 tax year, unchanged from 2025. The rate applies to taxable income earned during the full 2026 calendar year. Louisiana's 2026 estimated income tax worksheet uses the same 3% rate.
How much is Louisiana income tax on $75,000?
A Single filer earning $75,000 pays an estimated $1,864 in Louisiana state income tax for 2026. Subtracting the $12,875 state standard deduction leaves $62,125 of taxable income. Applying the 3% rate produces $1,863.75 before rounding, or a 2.49% effective tax rate. This estimate assumes full-year residency, wages only, no dependents, and no other deductions, state adjustments, or tax credits.
How much is Louisiana income tax on $150,000 for Married Filing Jointly?
A married couple filing jointly with $150,000 of household income pays an estimated $3,728 in Louisiana state income tax for 2026. The $25,750 joint standard deduction leaves $124,250 of taxable income. Applying the 3% rate produces $3,727.50 before rounding, or a 2.49% effective tax rate. Our example assumes each spouse earns $75,000, full-year residency, wages only, no dependents, and no other deductions, state adjustments, or tax credits.
What is the Louisiana marginal tax rate?
The Louisiana statutory marginal income tax rate is 3% for 2026. Each additional dollar of Louisiana taxable income is taxed at 3% before credits. Both Single and Married Filing Jointly use the same marginal rate.
What is the Louisiana effective tax rate?
The Louisiana effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 2.49% effective rate for Single at $75,000 and Married Filing Jointly at $150,000. Both are below the 3% marginal rate because the state standard deduction reduces taxable income. These are example results, not effective rates that apply to every Louisiana household.
Does Louisiana have a standard deduction?
Yes. For 2026, Louisiana's standard deduction is $12,875 for Single and Married Filing Separately. It is $25,750 for Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse. These amounts increased from $12,500 and $25,000 for 2025. State law requires annual inflation adjustments beginning in 2026. The federal standard deduction is not subtracted separately in the Louisiana calculation.
Does Louisiana have a personal exemption?
No. Louisiana does not provide a separate general personal exemption for the taxpayer or spouse for 2026. Beginning in 2025, the state replaced its combined personal exemption and standard deduction with a larger standard deduction. The former additional $1,000 deductions for age 65 or older and blindness were also repealed.
Does Louisiana have a dependent exemption?
No. Louisiana does not provide a general dependent exemption for 2026. The former $1,000 deduction for each dependent was repealed beginning with tax year 2025. The state standard deduction depends on filing status rather than the number of dependents.
Does Louisiana have a Child Tax Credit?
No. Louisiana does not have a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return. Louisiana separately offers a Child Care Expense Tax Credit and additional benefits through its Workforce Child Care Tax Credits, formerly called School Readiness Tax Credits. These state benefits depend on qualifying care expenses and other eligibility requirements.
Does Louisiana have an Earned Income Tax Credit?
Yes. Louisiana offers eligible residents a refundable Earned Income Tax Credit equal to 5% of their federal Earned Income Tax Credit for 2026. For example, a $1,000 federal credit produces a $50 Louisiana credit. Because it is refundable, the state credit can exceed Louisiana income tax owed. Our $75,000 Single and $150,000 married examples assume no dependents and do not qualify for this credit.
Does Louisiana have a marriage penalty?
Our simplified 2026 comparison shows no Louisiana marriage penalty. Each spouse earns $75,000, and the joint standard deduction is twice the Single deduction. Before rounding, the $3,727.50 joint tax equals the combined tax of two single filers who each owe $1,863.75. Other deductions, credits, or household circumstances can change the result.
References:
- 2026 IT-540ES, Estimated Tax Declaration for Individuals: Instructions and Worksheet (PDF). Louisiana Department of Revenue. The worksheet starts with federal adjusted gross income and applies the 3% rate after the 2026 standard deductions of $12,875/$25,750. Retrieved October 15, 2026.
- R.S. 47:32: Rates of Tax and R.S. 47:294: Standard Deduction. Louisiana State Legislature. Establishes the 3% rate, filing-status deduction structure, and annual inflation adjustments beginning in 2026 under Act 11 of the 2024 Third Extraordinary Session. Retrieved October 15, 2026.
- R.S. 47:293: Definitions. Louisiana State Legislature. Defines the federal adjusted gross income starting point and Louisiana taxable income after state adjustments and deductions. Retrieved October 15, 2026.
- What Are the Individual Income Tax Rates and Brackets?. Louisiana Department of Revenue. Documents the three-bracket schedules for 2009-2021 and 2022-2024 and the 3% flat rate beginning in 2025. Retrieved October 15, 2026.
- Does Louisiana Still Have Individual Income Tax Triggers?. Louisiana Department of Revenue. Confirms that the former automatic rate reductions tied to revenue benchmarks were repealed and are no longer active. Retrieved October 15, 2026.
- Changes to the Combined Personal Exemption and Standard Deduction and Additional $1,000 Deductions for Blindness, Age 65, and Dependents. Louisiana Department of Revenue. Explains the 2025 standard deduction reform and repeal of the additional deductions. The separately confirmed indexed 2026 amounts are used on this page. Retrieved October 15, 2026.
- 2025 IT-540 Resident Income Tax Instructions (PDF). Louisiana Department of Revenue, revised July 2026. Supports the federal AGI starting point, filing statuses, and calculation procedure. The 2026 estimated-tax worksheet supplies this page's current deduction amounts. Retrieved October 15, 2026.
- R.S. 47:297.8: Earned Income Tax Credit. Louisiana State Legislature. Establishes a refundable credit for eligible residents equal to 5% of the federal earned income credit for tax years 2019 through 2030. Retrieved October 15, 2026.
- R.S. 47:297.4: Child Care Expense Tax Credit and R.S. 47:6104: Additional Child Care Expense Tax Credit. Louisiana State Legislature. Establishes the basic child care expense credit and the additional credit based on the care facility's quality rating. These benefits require qualifying care expenses rather than simply having a dependent child. Retrieved October 15, 2026.
- Revenue Information Bulletin 25-029: Workforce Child Care Tax Credits (PDF). Louisiana Department of Revenue, revised February 2026. Confirms that Act 454 of 2025 renamed the School Readiness Tax Credits as Workforce Child Care Tax Credits effective January 1, 2026. The bulletin also explains separate changes to business-supported child care credits. Retrieved October 15, 2026.
- R.S. 47:103: Time and Place for Filing Returns and Individual Income Tax. Louisiana State Legislature and Department of Revenue. Establishes the general May 15 state filing deadline and next-business-day rule when it falls on a weekend or legal holiday. For 2026 calendar-year returns, that rule produces May 17, 2027. Retrieved October 15, 2026.
- Child Tax Credit and Topic 301: When, How and Where to File. Internal Revenue Service. Explains federal Child Tax Credit eligibility and the general April 15 filing deadline for calendar-year individual returns. These federal rules are separate from Louisiana's credits and filing deadline. Retrieved October 15, 2026.