Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

How does the flat 3% individual income tax rate affect withholding for nonresident professional athletes?

For taxable periods beginning on or after January 1, 2025, the withholding tax rate applicable to nonresident professional athletes is 3%. For additional information regarding withholding requirements see LAC 61:I.1520.