The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax = 3% x (income - standard deduction)
- Standard deduction for 2026: $12,838 single or separate, $25,676 joint, surviving spouse or head of household
- Louisiana income tax = tax from the rate schedule
How it works
Tax year: 2026.
Louisiana taxes income at a flat 3%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Louisiana replaced its brackets with a flat 3 percent for tax periods beginning on or after January 1, 2025. The standard deduction is indexed to CPI; the 2026 amounts are those set in Revenue Information Bulletin 26-019 (September 2026), after a 2.7 percent CPI-U increase.
Local taxes: Louisiana parishes and cities do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Louisiana income tax rate for 2026?
Louisiana taxes income at a flat 3% for 2026. Tax = 3% x (income - standard deduction).
What is the Louisiana standard deduction?
Single: $12,838; Married filing jointly or surviving spouse: $25,676; Head of household: $25,676; Married filing separately: $12,838 (2026, at low income).
Are there local income taxes in Louisiana?
Louisiana parishes and cities do not levy a local income tax.
Sources
- Louisiana LDR, What are the individual income tax rates and brackets?
- Louisiana LDR Revenue Information Bulletin 26-019 (2026 standard deduction)
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