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Free Louisiana Tax Calculator

Calculate your 2026 Louisiana take-home pay after the 3% flat state tax, federal tax & FICA. No sign-up.

Last reviewed: January 2026 · Tax data verified against IRS Publication 15-T & state revenue departments

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How This Calculator Works

Louisiana uses a flat 3% income tax for 2026: the flat rate (effective 2025) replaced the old 1.85%-4.75% bracket system. Louisiana pairs it with a generous standard deduction of $12,875 single / $25,750 married plus a $4,500 deduction per dependent. The federal standard deduction does NOT apply — the state deduction stands alone, which keeps the effective rate low for middle earners.

The math on $70,000 single: taxable income after the $12,875 state deduction is $57,125, all of it taxed at the flat 3% — about $1,714, a strikingly low 2.4% effective rate. Louisiana is genuinely one of the cheapest income-tax states for middle earners.

Louisiana fully exempts Social Security and gives a generous retirement exclusion: up to $6,000 per person of annual retirement income (pensions, 401(k), IRA) escapes state tax, plus military pensions are fully exempt. New Orleans adds no city income tax on wages (there's a peculiar occupational license tax for businesses, not employees).

Property tax averages 0.74% — low — but sales tax is the opposite: 9.55% combined average, the HIGHEST in the nation, driven by a 4.45% state rate plus some of the country's highest local add-ons. Louisiana's revenue model shifts burden from income/property to consumption, which is worth factoring into relocation math.

Filing in Louisiana: the resident return is Form IT-540, sent to the Louisiana Department of Revenue — and Louisiana's deadline is May 15, a full month after the federal deadline, the latest state filing deadline in the country. Free e-file is available.

How It's Calculated

Formula

Net Pay = Gross Income − (Federal Tax + Louisiana State Tax + FICA + Pre-tax Deductions)

Step-by-Step

  1. 1Subtract the $12,875 standard deduction ($25,750 married), then apply the flat 3% rate
  2. 2Subtract pre-tax deductions (401(k), HSA) from gross pay to get adjusted gross income
  3. 3Apply the federal standard deduction ($16,100 single / $32,200 married) for federal taxable income
  4. 4Calculate federal tax using the 2026 progressive brackets (10%–37%) per IRS Publication 15-T
  5. 5Calculate FICA: 6.2% Social Security (up to $184,500) + 1.45% Medicare (no cap)
  6. 6Subtract all taxes and pre-tax deductions from gross pay to get net take-home pay

Example

A single filer earning $70,000 has $57,125 of taxable income after the state standard deduction. The flat 3% produces about $1,714 total, one of the lowest state income-tax bills in the South.

For detailed data sources and full methodology, see our Methodology & Data Sources page.

Key Rates & Data for 2026

LA Flat Tax Rate

3% (2026)

LA Standard Deduction

Federal SD ($16,100)

LA Avg Property Tax Rate

~0.74%

LA Avg Combined Sales Tax

9.55% (HIGHEST US)

Retirement Exclusion

$6,000/person + military

Frequently Asked Questions

Why is Louisiana so cheap for middle-income earners?

Both of Louisiana's bottom brackets sit at 1.85%, and the 4.75% top rate only applies above $50,000 of taxable income. Since Louisiana uses the federal standard deduction ($16,100 single), a $70,000 salary has only $3,900 of income in the top bracket — total state tax ≈ $1,110, a 1.6% effective rate.

Which state has the highest sales tax in the US?

Louisiana — 9.55% combined average, the highest in the nation. A 4.45% state rate plus some of the country's heaviest local add-ons. The state deliberately shifts its revenue from income to consumption taxes.

Does New Orleans have a city income tax?

No — New Orleans doesn't tax wages. The city's occupational license tax applies to businesses, not employee paychecks. Your Louisiana withholding is purely the state's.

How much retirement income is exempt in Louisiana?

Social Security is fully exempt, plus $6,000 per person of other retirement income (pensions, 401(k), IRA). Military pensions are fully exempt with no cap.

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