Louisiana Income Tax Rates & Brackets — 2026

Every filing status, as published by Louisiana Department of Revenue, Tax Policy and Planning Division. Rates apply to Louisiana taxable income — that is income after the deductions and exemptions shown on each card.

Louisiana's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $12,875 of deductions and exemptions, leaving $87,125 taxable — which is why the effective rate (2.61%) is lower than the statutory 3%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Louisiana's income tax changed between 2025 and 2026. A single filer on $100,000 owes $11 less than in 2025.

The 2025 rules are kept in full on the Louisiana 2025 tax year page, for amended returns and late filings.

• ◆StructuralEffective 2025-01-01 · Act 11 of the 2024 Third Extraordinary Session (H.B. 10)

  Graduated 1.85% / 3.5% / 4.25% brackets repealed and replaced by a flat 3% rate; the standard deduction rose from $4,500 to $12,500 (single) and from $9,000 to $25,000 (joint/head of household), and the personal, dependent, blind and age-65 exemptions were repealed.

  Louisiana Department of Revenue

How Louisiana treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Annual retirement income exemption (65+) — up to $12,000, from age 65. For taxable periods on or after 1 January 2025 the exemption is $12,000, adjusted annually by the CPI for all urban consumers.
• State retirement system exemption. Benefits under Chapter 1, Title 11 of the Louisiana Revised Statutes, including DROP disbursements.

Not modelled: The full list of qualifying retirement systems is published separately by the Department and is not reproduced here.

Source: Louisiana Department of Revenue — Did the annual retirement exemption change? (retrieved 2026-09-04). Compare every state.

How Louisiana taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Repealed net capital gains deduction — transitional survival — The deduction survives only where "a purchase agreement was executed by all parties and all conditions contractually required to perfect the sale were satisfied prior to January 1, 2025", in which case it is allowed even if closing occurs after that date.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Source: Louisiana Department of Revenue — FAQ — Can I claim the net capital gains deduction for sales occurring on or after January 1, 2025? (retrieved 2026-09-19). Compare every state.

No Louisiana parish or municipality levies an individual income or earnings tax.

• ·Louisiana replaced its three-bracket graduated tax (1.85% / 3.5% / 4.25%) with a flat 3% rate on all taxable income for tax periods beginning on or after January 1, 2025, under Act 11 of the 2024 Third Extraordinary Session (H.B. 10).
• ·The same reform nearly tripled the standard deduction and repealed the combined personal exemption and the additional exemptions for dependents, blind persons and persons aged 65 or over.
• ·Head of household receives the same standard deduction as married filing jointly (200% of the single amount).
• ·The exemption for retirement income received by individuals aged 65 or older rose from $6,000 to $12,000 per person, also indexed from January 1, 2026.
• ·The standard deduction and the retirement income exemption are adjusted annually for CPI-U inflation, with the first adjustment on January 1, 2026.

Capital gains are taxed as ordinary income at the flat 3% rate. The net capital gains deduction for the sale of an equity interest in, or substantially all the assets of, a non-publicly traded Louisiana business was REPEALED for taxable periods beginning on or after January 1, 2025. It survives only where a purchase agreement was executed by all parties and every condition contractually required to perfect the sale was satisfied before January 1, 2025, even if closing occurs later.