Every Louisiana income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 3% | $0 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Louisiana taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Louisiana tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,500 | 3.0% | 3% |
| $75,000 | $2,250 | 3.0% | 3% |
| $100,000 | $3,000 | 3.0% | 3% |
| $150,000 | $4,500 | 3.0% | 3% |
Standard deduction indexed up for 2026: $12,875 for single filers (from $12,500 in 2025) and $25,750 for joint filers and heads of household, under the reform law's inflation adjustment (Louisiana Department of Revenue, 2026 withholding tables). No rate change for 2026: the flat 3.00% rate introduced by the 2025 reform continues (Louisiana Department of Revenue).
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Louisiana.
For decades Louisiana was one of the only states that let residents deduct the federal income tax they paid. The 2024 reform (Act 11 of the Third Extraordinary Session, effective for 2025) repealed that deduction outright — the trade-off that paid for replacing graduated brackets topping out at 4.25% with a single flat 3.00% rate. High earners who leaned on the federal deduction can owe more than the rate cut alone suggests.
Source: Act 11, 2024 Third Extraordinary Session; Louisiana Department of Revenue
Louisiana folded its old standard deduction and personal exemptions into a single combined amount: $12,500 for single filers when the reform began in 2025, indexed to $12,875 for 2026 ($25,750 for joint filers, heads of household and qualifying surviving spouses). Dependent personal exemptions as a separate item no longer exist in the new system.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Louisiana Department of Revenue, 2026 withholding tables
Louisiana exempts Social Security and federal railroad retirement benefits in full (RS 47:44.2), along with federal civilian and military retirement pay and Louisiana state and local government pensions. Private-sector pensions and IRA distributions are taxed at the flat 3%, with a further retirement-income exclusion available to filers aged 65 and over.
Source: Louisiana Revised Statute 47:44.2; Louisiana Department of Revenue
3.00% flat on all taxable income for 2026, replacing the old graduated brackets (top rate 4.25%) from 2025. On a $75,000 salary for a single filer, this page's calculator puts Louisiana state tax at $1,864, with net pay of $59,729 after federal tax of $7,670 and FICA of $5,738 (total tax $15,271).
$12,875 for a single filer in 2026 — it combines what used to be separate standard-deduction and personal-exemption amounts into one figure, and it is now indexed for inflation. Joint filers and heads of household get $25,750.
No. The old deduction for federal income tax paid was repealed as part of the 2024 reform package (Act 11 of the 2024 Third Extraordinary Session) that took effect in 2025. In exchange, Louisiana got the flat 3% rate and the much larger standard deduction.
No. Social Security and federal railroad retirement benefits are fully exempt under RS 47:44.2, and federal, state and local government pensions and military retirement pay are also exempt. Private pensions and IRA withdrawals are taxed at 3%, with an additional exclusion available from age 65.
No. Parishes and cities in Louisiana do not levy income taxes — your Louisiana income tax is the state's flat 3% only, wherever in the state you live or work.
Louisiana's filing and payment deadline is 15 May, a month after the federal deadline — a longstanding Louisiana difference that survived the 2025 reform.
Louisiana income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $12,875 standard deduction, worked examples and a find-your-bracket tool.
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Every Louisiana income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Louisiana (single filer, 2026), the slice-by-slice tax is $3,000.00 — the top slice is taxed at 3%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $12,875 standard deduction comes off first, which is what the companion income calculator works through.
Louisiana taxes taxable income at a flat 3%. The standard deduction is $12,875.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
3.00% flat on all taxable income for 2026, replacing the old graduated brackets (top rate 4.25%) from 2025. On a $75,000 salary for a single filer, this page's calculator puts Louisiana state tax at $1,864, with net pay of $59,729 after federal tax of $7,670 and FICA of $5,738 (total tax $15,271).
$12,875 for a single filer in 2026 — it combines what used to be separate standard-deduction and personal-exemption amounts into one figure, and it is now indexed for inflation. Joint filers and heads of household get $25,750.
No. The old deduction for federal income tax paid was repealed as part of the 2024 reform package (Act 11 of the 2024 Third Extraordinary Session) that took effect in 2025. In exchange, Louisiana got the flat 3% rate and the much larger standard deduction.
No. Social Security and federal railroad retirement benefits are fully exempt under RS 47:44.2, and federal, state and local government pensions and military retirement pay are also exempt. Private pensions and IRA withdrawals are taxed at 3%, with an additional exclusion available from age 65.
No. Parishes and cities in Louisiana do not levy income taxes — your Louisiana income tax is the state's flat 3% only, wherever in the state you live or work.
Louisiana's filing and payment deadline is 15 May, a month after the federal deadline — a longstanding Louisiana difference that survived the 2025 reform.
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