State income tax · Louisiana
Louisiana income tax rates
Louisiana's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 3%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3% |
Notes
Louisiana replaced its graduated brackets with a single flat rate on individual net income for taxable periods beginning on or after January 1, 2025 (Acts 2024, 3rd Ex. Sess., No. 11); the statute in force today still sets that flat rate, so it applies to 2026.
Sources
We read each source on the date shown and quote the line we relied on.
- La. R.S. 47:32 (Rates of tax) (external site)
The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the rate of three percent on net income.
- LDR FAQ: What are the individual income tax rates and brackets? (external site)
For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%.