Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Why do the withholding tables use 3.09%?

The withholding tables utilize a rate of 3.09% rather than the 3% income tax rate to provide a cushion. This cushion reduces the chances that the taxpayer will have a balance due with their return. Any amount withheld in excess of the tax liability is refundable.