What are the individual income tax rates and brackets?


For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%. The graduated brackets and rates for income tax have been repealed.

Rates applicable to taxpayers with a filing status of single, married filing separately, or head of household:

Taxable IncomeTax Years
2009-2021
Tax Years
2022-2024
Tax Years
2025 and
After
$0 - $12,500 12.00%1.85%3%
$12,501 - $50,0004.00%3.50%3%
$50,001 and over6.00%4.25%3%
1 For tax years prior to 2025, see LA R.S. 47:32(A)(1), 294, and 295(B); the combined personal exemption, standard deduction, and other exemption deductions must be deducted from the lowest tax bracket first and then the remaining brackets in increasing order.

Rates applicable to taxpayers with a filing status of married filing jointly or qualified surviving spouse:

Taxable IncomeTax Years
2009-2021
Tax Years
2022-2024
Tax Years
2025 and
After
$0 - $25,000 22.00%1.85%3%
$25,001 - $100,0004.00%3.50%3%
$100,001 and over6.00%4.25%3%
2 For tax years prior to 2025, see LA R.S. 47:32(A)(1), 294, and 295(B); the combined personal exemption, standard deduction, and other exemption deductions must be deducted from the lowest tax bracket first and then the remaining brackets in increasing order.


Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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