Since the 2025 tax reform, Louisiana taxes income at a flat 3%, and withholding is simple: 3.09% of your pay after a standard deduction of $12,875 (single) or $25,750 (married filing jointly or head of household). Dependents no longer change your withholding.
2026 tax year, verified Sources
Estimated take-home this week
$941.04
from $1,153.85 gross. You keep 82%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 23¢ to taxes, but across all your pay the average is 18¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 8.1% | 10.7% |
| $30,000 | 14.1% | 22.7% |
| $45,000 | 17.0% | 22.7% |
| $60,000 | 18.4% | 22.7% |
| $75,000 | 20.4% | 32.7% |
| $90,000 | 22.5% | 32.7% |
| $105,000 | 24.0% | 32.7% |
| $120,000 | 25.1% | 32.7% |
| $135,000 | 26.1% | 34.7% |
| $150,000 | 27.0% | 34.7% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Louisiana uses the formula in Form R-1306. Your employer subtracts one paycheck’s share of the standard deduction you chose on your L-4 ($12,875 ÷ 52 = $247.60 a week for code 1) and withholds 3.09% of the rest.
The withholding rate is 3.09%, a bit higher than the 3% tax rate, on purpose. The Department of Revenue builds in a small cushion so fewer people owe at tax time; any extra comes back as a refund.
Code 0 claims no deduction, the most withholding. Code 1 is for single or married filing separately. Code 2 is for married filing jointly, qualifying surviving spouse or head of household. If you never filed an L-4, your employer must use code 0.
There’s no special bonus rate: bonuses go through the same formula, so a bonus on top of regular pay is withheld at 3.09%.
| L-4 Block A | Annual standard deduction | Weekly | Bi-weekly |
|---|---|---|---|
| 0: No deduction | $0 | $0.00 | $0.00 |
| 1: Single or married filing separately | $12,875 | $247.60 | $495.19 |
| 2: Married filing jointly, surviving spouse, head of household | $25,750 | $495.19 | $990.38 |
Withholding = (wages − deduction for the period) × 3.09%.
Single filer, standard W-4, no benefits, paid weekly, default L-4 (R-1300) answers. Louisiana takes $23.25 of this check (2.3% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Louisiana income tax | −$23.25 | −$1,209.00 |
| Take-home pay | $822.17 | $42,752.84 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Louisiana | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $10.18 | $495.29 | $25,755 |
| $40,000 | $769.23 | $50.38 | $58.84 | $16.12 | $643.89 | $33,482 |
| $50,000 | $961.54 | $73.46 | $73.56 | $22.06 | $792.46 | $41,208 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $28.00 | $941.04 | $48,934 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $36.92 | $1,147.56 | $59,673 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $51.77 | $1,470.93 | $76,488 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $81.48 | $2,106.81 | $109,554 |
Married filing jointly with two children on $100,000: $1,669.55 a week ($86,817 a year).
None. No Louisiana parish or city taxes wages. Local governments rely on sales and property taxes instead.
None. Louisiana has no state disability, paid family leave or employee unemployment deduction. State unemployment tax is paid by employers.
With code 1: ($700.00 − $247.60) × 3.09% = $13.98. At $1,000 a week it’s $23.25.
The Department of Revenue sets the withholding rate slightly above the tax rate so most people don’t owe when they file. The difference is refunded on your return.
Not anymore. Since 2025 the L-4 has no dependent credits. Your withholding depends only on the standard deduction code you choose and any Line 7 adjustment.
Yes. Enter a negative dollar amount on L-4 Line 7 to reduce each paycheck’s withholding, as long as it doesn’t go below zero. Do this only if you expect a refund otherwise.
Louisiana rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.