Louisiana income tax brackets for 2026
Louisiana taxes wages at a flat 3%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Over $0 | 3% |
Deductions, exemptions and credits
| Standard deduction | $12,875 single · $25,750 married · $25,750 head of household |
|---|
- Louisiana replaced its three brackets (up to 4.25%) with a flat 3% rate in 2025.
- The same reform raised the standard deduction to $12,500 for a single filer, indexed to $12,875 in 2026, and $25,750 for married couples and heads of household.
No Louisiana payroll deductions
Louisiana does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Louisiana paycheck are federal taxes, Louisiana income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Louisiana
Louisiana parishes and cities do not tax wages.
Example: $60,000 salary in Louisiana
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Louisiana income tax | -$54.38 | -$1,413.75 |
| Take-home pay | $1,883.70 | $48,976.25 |
Louisiana income tax is about $1,413.75 a year here, 2.36% of gross pay. All taxes together take 18.4% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Louisiana at different salaries
Yearly take-home pay for a single filer in Louisiana, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $97,953 a year (18.4% in taxes).
| Salary | Louisiana tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $514 | $25,771 | $991.20 |
| $45,000 | $964 | $37,374 | $1,437.45 |
| $60,000 | $1,414 | $48,976 | $1,883.70 |
| $80,000 | $2,014 | $63,096 | $2,426.78 |
| $100,000 | $2,614 | $76,566 | $2,944.86 |
| $150,000 | $4,114 | $109,677 | $4,218.36 |
| $250,000 | $7,114 | $176,068 | $6,771.86 |
How the Louisiana paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Louisiana tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, then divided by the number of paychecks.
Louisiana tax = Brackets(Wages − pre-tax deductions − standard deduction)