What are Louisiana's income tax brackets for 2024?

For 2024 Louisiana used three graduated brackets. Single filers paid 1.85% on the first $12,500 of taxable income, 3.5% on income from $12,500 to $50,000, and 4.25% above $50,000. Married-filing-jointly thresholds are doubled.

Did Louisiana change its income tax?

Yes. Beginning with the 2025 tax year Louisiana replaced the graduated brackets with a flat 3% income tax. This calculator models the 2024 graduated system; for 2025 income, expect a single 3% rate on taxable income.

Are there local income taxes in Louisiana?

No. Louisiana parishes and municipalities do not levy a separate local income tax on wages or earnings. The state income tax computed here is the only income tax line beyond federal tax.

Is federal tax included?

No. This tool computes only the Louisiana state income tax. Federal income tax and FICA are separate. Use it to estimate the state portion of your overall tax picture.

Louisiana Income Tax Calculator

Q: What is Louisiana's combined personal exemption?

Louisiana combines its personal exemption and standard deduction into one figure: $4,500 for single and head-of-household filers and $9,000 for married filing jointly. Each dependent adds a $1,000 allowance. These reduce income before the brackets apply.

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Louisiana levies a graduated state income tax that for 2024 topped out at 4.25 percent, with a combined exemption that shelters the first several thousand dollars of income. This calculator applies the official 2024 thresholds and allowances, then shows your tax due and effective rate.

How it works

Louisiana taxes income in three slices. For a single filer the first $12,500 of taxable income is taxed at 1.85 percent, income from $12,500 to $50,000 at 3.5 percent, and everything above $50,000 at 4.25 percent. Married couples filing jointly use doubled thresholds.

Taxable income is reduced by a combined personal exemption and standard deduction plus a per-dependent allowance:

taxable = income − combined exemption − (dependents × $1,000)

The combined exemption is $4,500 for single and head-of-household filers and $9,000 for married filing jointly. The graduated rates are then applied to the remaining taxable income.

Example

A single filer with $60,000 of income and no dependents subtracts the $4,500 combined exemption, leaving $55,500 taxable. The tax is 1.85% of $12,500 ($231.25) + 3.5% of $37,500 ($1,312.50) + 4.25% of the remaining $5,500 ($233.75) = about $1,777, an effective rate of roughly 2.96 percent of income.

Notes

This tool models the 2024 graduated structure. Louisiana moved to a flat 3% income tax starting with the 2025 tax year as part of a 2024 reform package, so if you are estimating 2025 liability, expect a single 3% rate on taxable income. There is no local income tax in Louisiana. Always confirm figures against the current Form IT-540 instructions at revenue.louisiana.gov.