Louisiana Standard Deduction
The Louisiana standard deduction is a flat amount you can subtract from your gross income before Louisiana income tax is calculated, instead of itemising individual deductions. This page shows the Louisiana standard deduction for tax year 2025 by filing status, sourced directly from the Louisiana Department of Revenue, and calculates your Louisiana taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Louisiana itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Louisiana provides. Use this alongside the Louisiana income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Louisiana standard deduction for 2025 is $4,500.00 (single) and $9,000.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $55,500.00 of Louisiana taxable income.
Louisiana standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $4,500.00 | Louisiana Department of Revenue |
| Married filing jointly | $9,000.00 | Louisiana Department of Revenue |
| Head of household | $9,000.00 | Louisiana Department of Revenue |
| Married filing separately | $4,500.00 | Louisiana Department of Revenue |
Louisiana has its own standard deduction under RS 47:294. For tax year 2025: $4,500 for single filers and married filing separately; $9,000 for married filing jointly and head of household. Louisiana does not conform to the federal standard deduction.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Louisiana standard deduction: frequently asked questions
What is the Louisiana standard deduction for 2025?
For tax year 2025, the Louisiana standard deduction is $4,500.00 for single filers and $9,000.00 for married couples filing jointly, as published by the Louisiana Department of Revenue. It is subtracted from your gross income to give your Louisiana taxable income.
How does the Louisiana standard deduction affect my tax?
The standard deduction lowers your Louisiana taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $4,500.00 standard deduction has $55,500.00 of Louisiana taxable income before any other adjustments.
Should I take the Louisiana standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Louisiana exceed the standard deduction of $4,500.00 (single) or $9,000.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Louisiana Department of Revenue.
When did Louisiana's new lower income tax rates take effect?
Louisiana's reduced rates - 1.85%, 3.5%, and 4.25% - took effect January 1, 2025, under Act 1 of the 2024 Third Extraordinary Legislative Session. Prior to 2025, Louisiana had higher rates of 1.85%, 3.5%, and 4.25% in a different bracket structure. Always confirm current rates with the Louisiana Department of Revenue.
Does Louisiana use the federal standard deduction?
No. Louisiana has its own standard deduction under RS 47:294. For 2025 it is $4,500 for single filers and $9,000 for married filing jointly. This is lower than the federal standard deduction.
Are Social Security benefits taxable in Louisiana?
Louisiana excludes Social Security income from state taxable income. Federal Social Security benefits are not subject to Louisiana income tax.
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 standard deduction (tax year 2025): Louisiana Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.