2026 Tax Tables
Louisiana replaced its graduated brackets with a flat individual income tax under Act 11 of the 2024 Third Extraordinary Session. For 2026, employers withhold at a flat 3.09% rate after a combined standard deduction based on the employee’s Form L-4 status — $12,875 for single filers and $25,750 for married, surviving-spouse, or head-of-household filers. There is no per-dependent withholding adjustment under the new formula, and Louisiana has no local income tax.
Calculate LouisianaWithholding →State Tax Rate
3.09% flat
State W-4 Form
Louisiana L-4
Tax Year
2026
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Louisiana withholds at a flat 3.09% of wages after the standard deduction. The statutory flat income tax rate is 3.0%, but the Louisiana Department of Revenue sets the withholding-table rate at 3.09%.
The combined standard deduction is $12,875 for single filers (and married filing separately) and $25,750 for married-joint, qualified surviving spouse, or head-of-household filers, claimed via Form L-4.
No. Act 11 of 2024 replaced Louisiana’s graduated brackets with a single flat rate effective 2025, continuing for 2026.
No. Louisiana does not impose local or municipal income taxes on wages, so the state withholding is the full income tax withholding.