Louisiana state income tax rates and calculator
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For the 2024 tax year, for returns filed in 2025, Louisiana assesses personal income taxes based on a graduated scale across three tax brackets, ranging from 1.85 percent to 4.25 percent.
However, the state recently revamped its tax system and effective tax year 2025 (for returns filed in 2026), it will levy a flat individual income tax of 3 percent.
Louisiana income taxes 2024
Total income taxes:
$24,968.50
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 3.48% | $3,478 |
| FICA | 7.65% | $7,650 |
Louisiana personal income tax rates for 2024
For 2024 tax returns, filed in 2025, Louisiana levies individual income taxes across three tax brackets, with tax rates of 1.85 percent, 3.5 percent and 4.25 percent.
Both Louisiana and the federal government use a graduated, or progressive, tax system, though 2024 is Louisiana’s last year of using this type of system. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
As you can see from the table below, a single filer in Louisiana, for example, with $25,000 in taxable income in 2024, will pay a 1.85 percent tax rate on their first $12,500 of income, and then a 3.5 percent tax rate on income from $12,500 to $25,000. Read more about marginal vs. effective tax rates.
| Louisiana income tax rates for 2024 | ||
| Tax rate | Single, married filing separately or head of household | Married filing jointly |
| 1.85% | $0 to $12,500 | $0 to $25,000 |
| 3.5% | $12,500 to $50,000 | $25,000 to $100,000 |
| 4.25% | $50,000+ | $100,000+ |
Source: Louisiana Department of Revenue
While the federal tax return due date is generally April 15, Louisiana taxpayers have until May 15 to file their returns and pay their taxes due.
Who has to file Louisiana state taxes?
You’re required to file a state income tax return in Louisiana if you’re a state resident, part-year resident or a nonresident with income from Louisiana sources who is required to file a federal income tax return.
Taxpayers who overpaid their tax through withholding or estimated taxes also have to file a return to get a tax refund or credit. Military members whose home of record is Louisiana and who are required to file a federal income tax return must file a return and report all of their income no matter where they were stationed.
Is there a personal exemption or standard deduction in Louisiana?
For income earned in the 2024 tax year, Louisiana offers a combined personal exemption/standard deduction of either $4,500 or $9,000, based on your filing status (see chart below).
As part of the tax-law changes for 2025, this combined deduction will jump to $12,500 for single filers and to $25,000 for married filing jointly, head of household and qualified surviving spouse filers — that’s for tax year 2025 (returns filed in 2026). Also, in 2025, filers 65 and older will be able to deduct up to $12,000 in retirement income.
Here are the amounts you can deduct for 2024. Note: There’s an extra personal exemption of $1,000 for each qualified dependent.
Louisiana personal exemption/standard deduction amount for 2024:
| Filing status | Combined personal exemption/standard deduction |
|---|---|
| Single | $4,500 |
| Head of household | $9,000 |
| Married filing jointly | $9,000 |
| Married filing separately | $4,500 |
Louisiana sales tax rate
Louisiana’s state sales tax rate is 5 percent, effective Jan. 1, 2025.
Other things to know about Louisiana taxes
- Louisiana doesn’t have a state property tax; property taxes are charged at the local level and vary by parish and municipality.
- The corporate tax rate ranges from 3.5 percent to 7.5 percent, depending on income.
- Louisiana doesn’t have estate or inheritance taxes.
- The gasoline tax rate is 20 cents per gallon.