Louisiana Income Tax After the 2025 Reform
Act 11 of the 2024 Third Extraordinary Session replaced the old brackets of 1.85%, 3.5% and 4.25% with a single 3% rate from January 1, 2025. It also nearly tripled the standard deduction.
| Filing status | 2026 standard deduction | Rate on the rest |
|---|---|---|
| Single | $12,875 | 3% |
| Married filing jointly | $25,750 | 3% |
The deduction now rises with inflation each year. The amounts above are the ones the Department of Revenue built into the 2026 withholding tables, from consumer price data available in December 2025.
Worked Example: $50,000 in Louisiana
| Item | Per year | Per month |
|---|---|---|
| Gross pay | $50,000 | $4,166.67 |
| Federal income tax | $3,820 | $318.33 |
| Social Security | $3,100 | $258.33 |
| Medicare | $725 | $60.42 |
| Louisiana income tax | $1,113.75 | $92.81 |
| Net pay | $41,241.25 | $3,436.77 |
Louisiana tax is ($50,000 − $12,875) × 3% = $1,113.75. That is only 2.2% of gross pay, because the deduction removes a quarter of this salary from the state's reach. All deductions together take 17.5%.
Louisiana Take Home Pay at Different Salaries
| Gross salary | Louisiana income tax | Net per year | Net per month |
|---|---|---|---|
| $25,000 | $363.75 | $21,833.75 | $1,819.48 |
| $38,000 | $753.75 | $31,959.25 | $2,663.27 |
| $50,000 | $1,113.75 | $41,241.25 | $3,436.77 |
| $65,000 | $1,563.75 | $52,843.75 | $4,403.65 |
| $85,000 | $2,163.75 | $66,463.75 | $5,538.65 |
| $120,000 | $3,213.75 | $90,036.25 | $7,503.02 |
The effective state rate climbs slowly toward 3% as pay rises, since the fixed deduction matters less on a large salary.
Joint Filers and Heads of Household
The joint and head of household deduction is $25,750, double the single amount. A married couple with one income of $50,000 pays $727.50 in Louisiana tax and keeps $43,667.50 after all taxes.
Federal tax drops even more for that couple, which explains most of the $2,426 gap with a single filer.
Louisiana Paycheck by Pay Frequency
| Pay frequency | Gross per paycheck | Net per paycheck |
|---|---|---|
| Weekly (52) | $961.54 | $793.10 |
| Biweekly (26) | $1,923.08 | $1,586.20 |
| Semimonthly (24) | $2,083.33 | $1,718.39 |
| Monthly (12) | $4,166.67 | $3,436.77 |
Louisiana withholding uses Form L-4. Employers apply the 2026 tables in LDR publication R-1306, which spread the standard deduction evenly across the year.
Low Wages and Part Time Work
Someone earning $12,000 a year, about $231 a week, owes no Louisiana income tax because the whole amount sits under the $12,875 deduction. Only FICA comes out, leaving $11,082.
For shift workers paid by the hour, the Hourly Paycheck Calculator turns an hourly rate into a paycheck.
What Louisiana Taxes and What It Leaves Out
- Taxed: wages, bonuses, tips and commissions, at the same 3%.
- Not taxed: traditional 401(k) deferrals and Social Security benefits.
- No local income tax: parishes and cities in Louisiana rely on sales and property tax. New Orleans, Baton Rouge and Shreveport do not tax wages.
- No state disability premium is withheld.
How Louisiana Compares at $50,000
Here is a $50,000 single salary under Louisiana and two other flat rate states covered on this site:
| State | State taxes and premiums | Net per year |
|---|---|---|
| Louisiana | $1,113.75 | $41,241.25 |
| Kentucky | $1,632.40 | $40,722.60 |
| Michigan | $1,874.25 | $40,480.75 |
Louisiana leaves the most in your pocket of the three. Its 3% rate is the lowest here, and its $12,875 deduction is nearly four times Kentucky's.
Before 2025 the same worker would have paid tax on far more of their salary, because the old standard deduction was only $4,500. The 2025 reform therefore helped low and middle incomes the most in relative terms.
Raises, overtime and bonuses
Every dollar above the deduction costs 3 cents in Louisiana tax, whether it comes as salary, overtime or a bonus. So a $5,000 raise on top of $50,000 adds $150 of state tax, plus federal tax and FICA. Bonuses paid on their own are often withheld at a higher federal rate; the Bonus Tax Calculator shows that withholding.
Assumptions and Sources
- Uses the 2026 withholding standard deduction. The final 2026 return amount may differ by a few dollars once January 2026 price data is applied.
- One earner, no dependents and no Louisiana credits.
- Federal standard deduction of $16,100 single or $32,200 joint.
Sources: Louisiana Department of Revenue income tax reform FAQ and Revenue Information Bulletin 26-005; IRS and Social Security Administration for federal figures. Rates for 2026.
Frequently Asked Questions
What is the Louisiana income tax rate in 2026?
A flat 3% on taxable income for every filer, in place since January 1, 2025.
What is the Louisiana standard deduction for 2026?
The 2026 withholding tables use $12,875 for single filers and $25,750 for joint filers and heads of household.
How much is $50,000 after taxes in Louisiana?
About $41,241.25 a year for a single filer, or $3,436.77 a month.
Does New Orleans have a city income tax?
No. No Louisiana parish or city taxes wages, so only federal tax, FICA and the 3% state tax come out of pay.
Is Louisiana income tax lower than in Texas?
Texas has no wage tax at all, so a Texas paycheck is larger. The Texas Gross to Net Calculator shows the difference.
Does Louisiana tax overtime?
Yes. Overtime counts as wages and is taxed at 3% after the standard deduction.
Will the Louisiana standard deduction change every year?
Yes. State law ties it to the consumer price index, so the Department of Revenue updates the amount each year.