Louisiana Income Tax Calculator
Figure basis: Official Louisiana Department of RevenueLouisiana income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Louisiana state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Louisiana state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Louisiana Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Louisiana applies a flat income tax rate of 0% to all taxable income. On a $60,000 salary (single filer) the state income tax is $0.00, an effective rate of 0.00%.
How Louisiana income tax works
Effective for taxable periods beginning on or after January 1, 2025, Louisiana repealed its graduated individual income tax brackets and imposes a single flat rate of 3% on all taxable income for every filing status, under legislation enacted in the 2024 Third Extraordinary Legislative Session (LA R.S. 47:32). The prior graduated rates of 1.85%, 3.5%, and 4.25% no longer apply. The standard deduction is $12,500 for single and married filing separately and $25,000 for married filing jointly, qualified surviving spouse, and head of household, adjusted annually for inflation (CPI). Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
What Louisiana's 2025 flat-tax switch changed
Louisiana rewrote its income tax in the 2024 Third Extraordinary Legislative Session, and 2025 is the first year the new rules apply. The old graduated ladder of 1.85%, 3.5% and 4.25% is gone: every filer now pays a single flat 3% on taxable income, whether they earn $30,000 or $3,000,000. For most middle earners this is a tax cut, because income that used to reach the 4.25% top bracket is now taxed at 3%.
The reform also reset the standard deduction. It is now $12,500 for single and married-filing-separately filers, and $25,000 for joint filers, heads of household and qualified surviving spouses, and it is indexed to the Consumer Price Index each year. Louisiana does not adopt the federal standard deduction, so the figure on your federal return will not match your state return. A single filer on $60,000 subtracts the $12,500 deduction first, then applies the flat 3% to the remaining $47,500.
Two points still trip people up. Louisiana levies no local or city income tax, so the flat 3% is the entire state-and-local income tax picture. And Social Security benefits are fully excluded from Louisiana taxable income, which matters for retirees comparing the state with Arkansas or with no-income-tax Texas next door.
Louisiana income tax: frequently asked questions
How much is the Louisiana income tax on a $60,000 salary?
A single filer earning $60,000 a year in Louisiana has a taxable income of $47,500.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. Enter your own income above for an exact figure.
What is the Louisiana state income tax rate?
Louisiana applies a flat income tax rate of 0% to all taxable income, regardless of income level or filing status.
What filing statuses does Louisiana income tax apply to?
Louisiana income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Louisiana's individual income tax rate?
For taxable periods beginning on or after January 1, 2025, Louisiana imposes a flat 3% individual income tax on all taxable income. The prior graduated rates of 1.85%, 3.5%, and 4.25% were repealed.
What is Louisiana's standard deduction?
For 2025 and after, the standard deduction is $12,500 for single filers and married filing separately, and $25,000 for married filing jointly, qualified surviving spouse, and head of household. It is adjusted annually for inflation based on the CPI. Louisiana does not use the federal standard deduction.
Are Social Security benefits taxable in Louisiana?
No. Louisiana excludes Social Security benefits from state taxable income.
Does Louisiana have a local income tax?
No. Louisiana does not impose local or city income taxes. Only the state-level income tax applies.
Official sources
- Louisiana income tax rates (tax year 2025): Louisiana Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.