What is the Louisiana income tax rate in 2026?

Louisiana has a flat 3.00% income tax rate effective 2025, replacing the old progressive system of 1.85%-4.25%. This was enacted in December 2024 as part of a comprehensive tax reform. The standard deduction is $12,500 (single) or $25,000 (MFJ). No local income taxes apply.

Why did Louisiana switch to a flat tax?

In a special session in December 2024, the Louisiana legislature overhauled the state's entire tax code. The reform replaced the progressive income tax (1.85%, 3.50%, 4.25%) with a single flat rate of 3.00%, eliminated several deductions and credits, and offset revenue with changes to sales and corporate taxes. The goal was to simplify the tax code and make Louisiana more competitive with neighboring no-income-tax states like Texas and Tennessee.

How does Louisiana compare to Texas with no income tax?

Texas has no state income tax, so a Texas resident keeps the full state tax amount. On an $80K salary filing single, Louisiana's 3% flat tax costs about $2,025/year — that's the gap. However, Louisiana has lower property taxes and cost of living in many areas, which can partially offset the income tax difference depending on your situation.

Louisiana Paycheck Calculator 2026

Q: What is the Louisiana standard deduction?

Louisiana's standard deduction for 2026 is $12,500 for single filers and $25,000 for married filing jointly. Head of Household filers receive an estimated $18,750 deduction. These amounts were set as part of the 2024 tax reform package.

Brand new 3% flat rate — Louisiana overhauled its tax code in 2025. See how the reform affects your take-home pay.

Gross annual salary

Pay frequency

Filing status

Take-home per paycheck (biweekly)

$2,415.62

Gross pay (annual)$80,000

Deductions (annual)

Federal income tax−$9,049

LA state tax (3%)−$2,025

Social Security (6.2%)−$4,960

Medicare (1.45%)−$1,160

Summary

Annual take-home$62,806

Effective total tax rate21.5%

Effective LA state rate2.5%

You keep per dollar79 cents

Calculate for other states

Texas California New York Florida Georgia Tennessee Alabama North Carolina Mississippi

Louisiana Paycheck Calculator 2026 · Updated April 2026

How to Use This Calculator

Tab "Take-Home Pay"

Enter your gross annual salary, pay frequency, and filing status. The calculator deducts federal income tax, Louisiana's new 3% flat state tax, and FICA (Social Security + Medicare). Under "More options," add 401(k) contributions and health insurance premiums to see the impact of pre-tax deductions. You'll see your per-paycheck take-home and an annual summary with your effective tax rate.

Tab "Tax Breakdown"

A visual pie chart showing exactly where your money goes. You'll see four tax slices: federal income tax, LA state tax, Social Security, and Medicare. The chart also highlights that Louisiana's 3% flat rate is brand new — replacing the old progressive 1.85%-4.25% system as of 2025.

Tab "Compare Filing Status"

See how your take-home pay changes across Single vs Married Filing Jointly vs Head of Household. The comparison shows federal tax, LA state tax, and total take-home for each status so you can see the exact dollar difference. Because LA now uses a flat rate, the state tax difference comes entirely from the standard deduction ($12,500 single vs $25,000 MFJ vs $18,750 HoH).

The Formulas

Federal Income Tax (2026 brackets, progressive):
1. Start with gross annual salary
2. Subtract pre-tax deductions (401k, health insurance)
3. Subtract standard deduction ($15,750 Single / $31,500 MFJ / $23,500 HoH)
4. Apply progressive brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%

Louisiana State Tax (flat rate):
LA taxable income = Gross salary - LA standard deduction ($12,500 Single / $25,000 MFJ / $18,750 HoH)
LA tax = LA taxable income x 3.00%
No local income taxes apply anywhere in Louisiana.

FICA (Federal Insurance Contributions Act):
Social Security = 6.2% x min(Gross wages, $184,500)
Medicare = 1.45% x Gross wages
Additional Medicare = 0.9% x max(0, Gross wages - $200,000)

Take-Home Pay:
Net = Gross salary - Federal tax - LA state tax - Social Security - Medicare - Pre-tax deductions

All figures use 2026 IRS rates: SS wage base $184,500 (SSA), tax brackets from Rev. Proc. 2025-32, TCJA rates made permanent by OBBBA. Louisiana 3% flat rate per HB 1 (2024 Special Session), effective January 1, 2025.

Example

Marcus — Software Developer in Baton Rouge, Louisiana

Filing Single. $80,000/year salary. Paid biweekly (26 paychecks). No pre-tax deductions.

Gross salary (annual)$80,000

Federal income tax-$9,049

LA state tax (3%)-$2,025

Social Security (6.2%)-$4,960

Medicare (1.45%)-$1,160

Annual take-home$62,806

Per paycheck (biweekly)$2,416

LA taxable income = $80,000 - $12,500 = $67,500. LA tax = $67,500 x 3% = $2,025. Marcus keeps 78.5% of his gross salary. Under the old progressive system, he would have owed roughly $2,568 in state tax — the reform saves him about $543/year. Compared to neighboring Texas (no state tax), the 3% rate costs $2,025 more — but Louisiana's lower property taxes and cost of living can offset this.

Frequently Asked Questions

What happened in the 2024 Louisiana tax reform?▼

In a special legislative session in November-December 2024, Louisiana enacted a sweeping tax overhaul. The centerpiece was replacing the progressive income tax (with rates of 1.85%, 3.50%, and 4.25% on different income brackets) with a single flat rate of 3.00%. The reform also eliminated numerous deductions, credits, and exemptions that had accumulated over decades, simplified the corporate tax, and adjusted the state sales tax to offset revenue changes. Governor Jeff Landry championed the reform as a way to make Louisiana competitive with no-income-tax neighbors like Texas, Florida, and Tennessee. The new rates took effect January 1, 2025.

Is the 3% rate lower than the old system for everyone?▼

Not necessarily. The old system had a bottom bracket of just 1.85% on the first $12,500 of taxable income (single). So very low-income earners who paid only 1.85% may see a slight increase to 3%. However, the new standard deduction of $12,500 (single) means the first $12,500 is tax-free, which offsets this for most filers. For middle and upper-income earners, the 3% flat rate is a significant cut from the old 3.50% and 4.25% brackets. Additionally, the elimination of certain credits and deductions means the effective impact varies by individual circumstances.

Does Louisiana have any local income taxes?▼

No. Louisiana does not impose any local, city, or parish income taxes. Your only state-level income deduction is the flat 3% rate on income above the standard deduction. This is simpler than states like New York (where NYC adds ~3.5%) or Ohio (where many cities levy 1-3% municipal taxes). Whether you live in New Orleans, Baton Rouge, Shreveport, or a rural parish, the state income tax calculation is identical.

How does Louisiana compare to neighboring states?▼

Louisiana's 3% flat rate is very competitive in the South. Texas and Tennessee have no state income tax at all. Mississippi has a flat 4.7% rate (after its own recent reform). Arkansas has a top rate of 3.9%. Alabama's top rate is 5%. Georgia recently moved to a flat 5.39%. On an $80K salary, Louisiana's $2,025 state tax bill is among the lowest in the region outside of no-income-tax states. Combined with Louisiana's relatively low cost of living, this makes it an attractive option for workers considering Gulf Coast or Southern states.

What is Louisiana's standard deduction?▼

Under the 2024 reform, Louisiana's standard deduction is $12,500 for single filers and $25,000 for married filing jointly. Head of Household filers receive an estimated $18,750 deduction. These are separate from the federal standard deduction ($15,750 single / $31,500 MFJ for 2026). Louisiana does not allow itemized deductions for state tax purposes — all filers use the state standard deduction. This simplification was a key goal of the reform: one rate, one deduction, minimal complexity.

Related Calculators

Embed This Calculator

Add the sum.money Louisiana Paycheck Calculator to your website. Free, responsive, always up to date.