Louisiana Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Louisiana page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Standard deduction | Single | $12,500 | $12,875 |
| Standard deduction | Married filing jointly | $25,000 | $25,750 |
| Standard deduction | Married filing separately | $12,500 | $12,875 |
| Standard deduction | Head of household | $25,000 | $25,750 |
Effective 2025-01-01: Graduated 1.85% / 3.5% / 4.25% brackets repealed and replaced by a flat 3% rate; the standard deduction rose from $4,500 to $12,500 (single) and from $9,000 to $25,000 (joint/head of household), and the personal, dependent, blind and age-65 exemptions were repealed. (Act 11 of the 2024 Third Extraordinary Session (H.B. 10))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Louisiana published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $12,500| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
Married filing jointly
Standard deduction $25,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
Married filing separately
Standard deduction $12,500| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
Head of household
Standard deduction $25,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 3% |
What 2025 cost at each income
Louisiana tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,125 | $1,114 | −$11 |
| $75,000 | $1,875 | $1,864 | −$11 |
| $100,000 | $2,625 | $2,614 | −$11 |
| $150,000 | $4,125 | $4,114 | −$11 |
| $250,000 | $7,125 | $7,114 | −$11 |
| $500,000 | $14,625 | $14,614 | −$11 |
| $1,000,000 | $29,625 | $29,614 | −$11 |
Louisiana against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Texas | $0 |
| Arkansas | $3,355 |
| Mississippi | $3,595 |
Other tax years
- 2026 (current)
- 2025
Sources for Louisiana, 2025
Sources
- 1.Louisiana Department of RevenueState revenue departmentRevenue Information Bulletin No. 25-012 — Louisiana Individual Income Tax Reform, Effective for 2025 and Future Tax YearsRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Louisiana Department of RevenueState revenue departmentWhat are the individual income tax rates and brackets?Retrieved
- 4.Louisiana Department of RevenueState revenue departmentWill the standard deduction change each year or stay the same?Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The $12,000 per-person retirement income exemption for taxpayers aged 65 and over is not modelled.
- Louisiana’s school expense deduction, excess federal itemized deduction and the deduction for net capital gain on the sale of a Louisiana business are not modelled.
- Louisiana no longer allows a deduction for federal income taxes paid; that deduction was repealed for tax years beginning on or after January 1, 2022.