Louisiana Income Tax 2026

Louisiana has a flat 3.00% income tax for 2026. The standard deduction is $12,875 (single) / $25,750 (married filing jointly). Flat 3% individual income tax on all taxable income for periods beginning on/after Jan 1, 2025 (Act 11, 2024 Third Extraordinary Session), replacing the prior graduated 1.85%/3.5%/4.25% brackets. 2026 CPI-U-indexed standard deduction = $12,875 single/MFS and $25,750 MFJ/HoH/qualifying surviving spouse (per LA DOR 2026 withholding form L-1306-1 and Feb 2026 proposed regulation; based on CPI-U data as of Dec 1, 2025, base statutory was $12,500/$25,000 for 2025 with annual indexing starting Jan 1, 2026; final 2026-return amounts may differ marginally on Jan 2026 CPI-U). Withholding formulas use a .0309 factor (embedded withholding factor), but the statutory income tax rate is 3%. No local/city/parish income taxes in Louisiana. Federal income tax deduction for individuals was repealed as part of the reform. Social Security benefits are exempt; qualified retirement income exclusions retained (e.g., up to $6,000 exemption for certain pension/annuity income for taxpayers 65+, plus full exclusion for federal/state/local government and certain other qualifying retirement benefits). Personal exemption credits from the old system were folded into the larger standard deduction.