Filing and paying Louisiana income tax
- Return
- Form IT-540 for residents. Louisiana's deadline is May 15; the 2024 return was due May 15, 2025.
- Withholding
- Louisiana uses Form R-1300 (L-4). The Department of Revenue updated the withholding tables for 2026 to reflect the higher standard deduction.
To see how Louisiana sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Louisiana Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Louisiana |
|---|---|---|---|
| Louisiana (here) | $2,614 | $15,784 | — |
| Texas | $0 | $13,170 | -$2,614 |
| Arkansas | $3,492 | $16,662 | +$879 |
| Mississippi | $3,268 | $16,438 | +$654 |
A negative "vs." figure means that state collects less total income tax than Louisiana. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Louisiana state income tax rate for 2026?
Louisiana has a flat 3% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income after the standard deduction. Federal rates (10%–37%) layer on top.
How much income tax will I pay in Louisiana on a $100,000 salary?
For a single filer earning $100,000 in Louisiana in 2026, expect approximately $13,170 in federal income tax and $2,614 in Louisiana state income tax — for a total income tax of about $15,784, an effective rate of 15.8%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is Louisiana's income tax rate?
A flat 3% on all taxable income since 2025, for every filing status.
What is the Louisiana standard deduction for 2026?
$12,875 single and $25,750 for joint filers and heads of household, the amounts used in the 2026 withholding tables. It was $12,500 and $25,000 for 2025.
Can I still claim exemptions for dependents in Louisiana?
No. The additional exemptions for dependents, blindness, and age 65 were repealed from 2025 as part of the flat-tax change.
Does Louisiana tax retirement income?
People 65 and older can exclude up to $12,000 of retirement income each, indexed from 2026.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.