Louisiana uses a flat state income tax rate on Louisiana taxable income. That makes the state table simpler than a multi-bracket system, but a paycheck estimate still needs federal income tax, Social Security, Medicare, deductions, benefits, and withholding choices.
This page brings the Louisiana tax picture together in one place: the state rate, Louisiana deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Louisiana state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 3% | Over $0 | Over $0 | Over $0 | Over $0 |
Brackets apply to Louisiana taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Louisiana uses a flat income tax structure rather than a multi-bracket progressive system. The table above shows the current Louisiana state income tax rate for each filing status.
Louisiana deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $12,875 | $0 |
| Married Filing Jointly | $25,750 | $0 |
| Married Filing Separately | $12,875 | $0 |
| Head of Household | $25,750 | $0 |
These amounts are subtracted from income before Louisiana's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Louisiana taxable income does not always match federal taxable income. The table above shows the Louisiana deduction and adjustment rules stored in the PaycheckNet database.
Louisiana local income taxes
Louisiana does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. If the PaycheckNet database contains Louisiana locality-specific entries, they will appear in the table above.
What you actually pay in Louisiana
| Gross Income | Federal | Louisiana | FICA | Combined |
|---|---|---|---|---|
| Up to $12,875 | -7.65% | -0.38% | 7.65% | -0.38% |
| $12,875 – $16,100 | 7.65% | 3.38% | 7.65% | 18.68% |
| $16,100 – $28,500 | 10% | 3% | 7.65% | 20.65% |
| $28,500 – $66,500 | 12% | 3% | 7.65% | 22.65% |
| $66,500 – $121,800 | 22% | 3% | 7.65% | 32.65% |
| $121,800 – $184,500 | 24% | 3% | 7.65% | 34.65% |
| $184,500 – $200,000 | 24% | 3% | 1.45% | 28.45% |
| $200,000 – $217,875 | 24% | 3% | 2.35% | 29.35% |
| $217,875 – $272,325 | 32% | 3% | 2.35% | 37.35% |
| $272,325 – $656,700 | 35% | 3% | 2.35% | 40.35% |
| Over $656,700 | 37% | 3% | 2.35% | 42.35% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Louisiana each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Louisiana Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $514 | $2,295 | $4,229 | $25,771 | 14.1% |
| $50,000 | $3,820 | $1,114 | $3,825 | $8,759 | $41,241 | 17.5% |
| $75,000 | $7,670 | $1,864 | $5,738 | $15,271 | $59,729 | 20.4% |
| $100,000 | $13,170 | $2,614 | $7,650 | $23,434 | $76,566 | 23.4% |
| $150,000 | $24,734 | $4,114 | $11,475 | $40,323 | $109,677 | 26.9% |
| $200,000 | $36,734 | $5,614 | $14,339 | $56,687 | $143,313 | 28.3% |
| $300,000 | $68,134 | $8,614 | $16,689 | $93,437 | $206,563 | 31.1% |
| $500,000 | $138,134 | $14,614 | $21,389 | $174,137 | $325,863 | 34.8% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Louisiana resident really pays on their next dollar once federal tax, Louisiana state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Louisiana as it does across the rest of the country.
Work out your Louisiana take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Louisiana as your state. To compare Louisiana against another state, use the tax comparison calculator.
Frequently asked questions
Is Louisiana income tax flat or progressive?
Louisiana uses a flat state income tax rate rather than a multi-bracket progressive state income tax.
Does Louisiana have local income tax?
Louisiana does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately.
Do Louisiana workers still pay Social Security and Medicare?
Yes. Louisiana workers still pay FICA taxes, which include Social Security and Medicare.