What is Louisiana Income Tax? Rates & Tax Brackets

Updated for tax year 2025.

If you live or work in Louisiana, you’ll likely need to file a Louisiana state income tax return along with your federal return. Louisiana switched to a flat income tax structure for 2025, replacing its former graduated rate system.

This guide explains Louisiana’s 2025 income tax rate, standard deduction, available exemptions and exclusions, and the major updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Louisiana’s tax rules to help you accurately prepare your Louisiana return alongside your federal return.

What is the Louisiana state income tax?

Louisiana state income tax is a tax on income earned by individuals. It is collected by the Louisiana Department of Revenue (LDR) and helps fund state services.

For taxable periods beginning on or after January 1, 2025, Louisiana uses a flat individual income tax rate of 3%. Louisiana repealed its graduated income tax brackets as part of a broader 2025 tax reform. All full-time or part-time Louisiana residents, as well as nonresidents who earn income in the state, must file a Louisiana return if they are required to file a federal return.

Louisiana income tax rates and tax brackets

To estimate your Louisiana tax bill or refund, it helps to understand how Louisiana taxes income in 2025. For tax year 2025, the rate is 3% on Louisiana taxable income at all levels.

If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See the Louisiana Department of Revenue for official 2025 rate information.

Louisiana standard deduction

For Louisiana residents, the values for personal exemptions and the standard deduction are combined. The combined total for single filers and those married filing separately is $12,500. Filers who are filing joint returns, as head of household, or as a qualified surviving spouse can deduct a total of $25,000.

Individuals age 65 and older may qualify for a doubled standard deduction of $25,000 per individual under Louisiana’s 2025 constitutional amendment. Louisiana also lets taxpayers deduct the amount of their federal itemized deductions over the amount of the federal standard deduction from their adjusted gross income (AGI) to calculate their taxable income.

Louisiana exemptions

The state of Louisiana allows taxpayers to exclude several types of income from their federal adjusted gross income (AGI) to determine their taxable income. For example, Social Security benefits, teachers’ retirement benefits, and Louisiana state employees’ benefits are not taxable in the state.

Additionally, up to $12,000 in retirement income per person is not taxable for those 65 and older. Louisiana residents who are members of the armed services and were stationed outside the state on active duty for 120 or more consecutive days may be entitled to a deduction of up to $30,000.

Full-time and part-time Louisiana residents can also deduct school expenses incurred during their time living in the state. The deduction is limited to $6,000 in school expenses per dependent (not to exceed your taxable income). Louisiana taxpayers can deduct school expenses for dependents claimed in both the current or prior year.

Louisiana tax changes for 2025

As of Jan. 1, 2025, Louisiana has switched to a flat tax rate of 3%. The standard deduction has increased for tax year 2025, and the exemption for retirement income has risen to $12,000, up from $6,000.

Louisiana also repealed the requirement to publish graduated income tax tables for periods beginning on or after January 1, 2025. For a full overview of 2025 income tax reform, see the Louisiana Department of Revenue income tax reform FAQs.

FAQs

Does Louisiana have a state income tax?

Yes, Louisiana has a state income tax. For taxable periods beginning on or after January 1, 2025, Louisiana uses a flat individual income tax rate of 3%.

What is the Louisiana income tax rate?

Louisiana’s individual income tax rate is a flat 3% for tax year 2025 and later. Louisiana repealed its graduated income tax brackets effective January 1, 2025.

What are the Louisiana income tax brackets for 2025?

Louisiana no longer uses graduated income tax brackets for 2025. All Louisiana taxable income is taxed at a flat 3% rate. The table above shows income ranges by filing status, but the rate is 3% across all levels.

How does Louisiana state income tax work?

Louisiana state income tax generally starts with your federal adjusted gross income, then applies Louisiana-specific additions, subtractions, and exclusions to determine Louisiana taxable income. Louisiana tax is then calculated by applying the flat 3% rate to your Louisiana taxable income.

Do I have to file a Louisiana state tax return?

All full-time or part-time Louisiana residents, as well as nonresidents who earn income in Louisiana, must file a Louisiana state income tax return if they are required to file a federal return. Filing requirements depend on your income, residency, and other factors, so check Louisiana Department of Revenue guidance for your situation.

What is the Louisiana standard deduction for 2025?

For 2025, Louisiana’s combined personal exemption and standard deduction is $12,500 for single filers and married filing separately, and $25,000 for married filing jointly, head of household, and qualified surviving spouse. Individuals age 65 and older may qualify for a doubled standard deduction of $25,000 per individual.

How much is Louisiana state income tax?

There isn’t one Louisiana state income tax amount that applies to everyone. How much you owe depends on your Louisiana taxable income after exclusions, deductions, and credits. For 2025, Louisiana taxable income is generally taxed at a flat 3% rate.

Why is my Louisiana tax return different from my federal return?

Louisiana generally follows federal tax law through rolling conformity to the Internal Revenue Code, but Louisiana has its own exclusions for items such as Social Security and certain retirement benefits, a combined standard deduction structure, and other Louisiana-specific deductions and credits that can make your Louisiana taxable income different from your federal return.

The good news is that our tax software automatically applies Louisiana’s current tax rules when preparing your state return, so you don’t have to calculate these differences yourself.

For more information, visit the Louisiana Department of Revenue. If you’d like to learn more about recent federal tax law changes, see our OBBB tax changes guide.

The bottom line

Louisiana’s 2025 tax reform simplified the state’s income tax to a flat 3% rate, with increased standard deduction amounts and a higher retirement income exclusion. Knowing the flat rate, combined standard deduction amounts, and available income exclusions can help you estimate what you may owe or get back.

When you’re ready to file, TaxAct can help you prepare your federal and Louisiana returns in one place so you can file with confidence.

Already filed your taxes and waiting for your refund? Learn more about where your Louisiana state tax refund is.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions.

The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.

Citations

Louisiana Department of Revenue. “Individual Income Tax.” Accessed 10 Aug. 2026.
Louisiana Department of Revenue. “What are the individual income tax rates and brackets?” Accessed 10 Aug. 2026.
Louisiana Department of Revenue. “Are there any changes to the combined personal exemption-standard deduction?” Accessed 10 Aug. 2026.
TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.
TaxAct. “Where’s My Louisiana State Tax Refund?” TaxAct Blog, 4 Feb. 2026.