Louisiana State Income Tax Calculator
Quickly estimate your Louisiana state income tax, effective and marginal rates for the latest tax year. This tool is designed for residents and nonresidents with Louisiana-source income who want a clear, accurate, and accessible estimate of state tax owed using current brackets.
Results
This estimate excludes most credits and special deductions. Use the tooltips to refine inputs.
Data Source and Methodology
Authoritative data: Louisiana Department of Revenue — Individual Income Tax, current brackets and rates (effective Jan 1, 2022; applicable to tax years 2024–2025). See: revenue.louisiana.gov — Individual Income Tax. All rates and thresholds used here are sourced from the Louisiana Department of Revenue’s guidance and current statute.
- Single / Head of Household thresholds: $12,500 and $50,000 with rates 1.85%, 3.50%, 4.25%.
- Married Filing Jointly thresholds: $25,000 and $100,000 with the same rates.
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
The Formula Explained
Gross income G, adjustments/subtractions A ≥ 0, federal tax deduction F ≥ 0, filing status s ∈ {single, hoh, mfj}.
Taxable income:
\[ T = \max\{0,\; G - A - F \} \] Brackets and rates by status:
For s ∈ {single, hoh}: \[ b_1 = 12{,}500,\quad b_2 = 50{,}000,\quad r_1 = 0.0185,\; r_2 = 0.035,\; r_3 = 0.0425 \] For s = mfj: \[ b_1 = 25{,}000,\quad b_2 = 100{,}000,\quad r_1 = 0.0185,\; r_2 = 0.035,\; r_3 = 0.0425 \] Progressive tax due: \[ \mathrm{Tax}(T) = \begin{cases} r_1 \cdot T, & 0 \le T \le b_1 \\ r_1 \cdot b_1 + r_2 \cdot (T - b_1), & b_1 < T \le b_2 \\ r_1 \cdot b_1 + r_2 \cdot (b_2 - b_1) + r_3 \cdot (T - b_2), & T > b_2 \end{cases} \] Effective and marginal rates: \[ \mathrm{EffRate} = \frac{\mathrm{Tax}(T)}{G}\quad(\text{defined as }0\text{ if }G=0), \qquad \mathrm{MarginalRate} = \begin{cases} 0, & T = 0 \\ r_1, & 0 < T \le b_1 \\ r_2, & b_1 < T \le b_2 \\ r_3, & T > b_2 \end{cases} \]
Glossary of Inputs and Outputs
- Filing status — Your Louisiana filing status: Single, Married Filing Jointly, or Head of Household.
- Annual Gross Income — Total income before taxes.
- LA Adjustments/Subtractions — Louisiana-specific reductions to income (optional).
- Federal Income Tax Deduction — Your deductible federal income tax liability (optional).
- Louisiana Taxable Income — Computed as G − A − F, floored at 0.
- Estimated LA Income Tax — Progressive bracket tax on Louisiana taxable income.
- Effective Tax Rate — Estimated tax divided by gross income.
- Marginal Tax Rate — The bracket rate applied to your last dollar of taxable income.
- After-Tax Income — Gross income minus estimated Louisiana income tax.
How It Works: A Step-by-Step Example
Suppose you earn G = $70,000, have A = $2,000 in Louisiana adjustments, and take F = $6,500 as the federal income tax deduction. Choose filing status Single.
- Taxable income: T = max(0, 70,000 − 2,000 − 6,500) = $61,500.
- Apply Single brackets: b1=$12,500, b2=$50,000 with rates 1.85%, 3.50%, 4.25%.
- Tax: 0.0185×12,500 = $231.25; 0.035×(50,000−12,500) = $1,312.50; 0.0425×(61,500−50,000) = $488.75. Total ≈ $2,032.50. (Rounded display may vary slightly.)
- Effective rate: 2,032.50 ÷ 70,000 ≈ 2.90%.
- Marginal rate: 4.25% (top bracket reached).
- After-tax income: 70,000 − 2,032.50 = $67,967.50.
Frequently Asked Questions (FAQ)
Which Louisiana rates does this calculator use?
It uses the current statutory rates and thresholds posted by the Louisiana Department of Revenue: 1.85%, 3.50%, and 4.25% with thresholds of $12,500 and $50,000 for Single/Head of Household and doubled thresholds for Married Filing Jointly.
Does Louisiana still allow the federal income tax deduction?
Louisiana permits a deduction for federal income tax liability actually paid, subject to state rules. Because this can vary by taxpayer, the calculator provides an optional input so you can include it if applicable.
Do local parishes levy income taxes?
No. Louisiana does not add local (parish or city) income taxes to the state income tax.
Can I estimate per-paycheck withholding with this tool?
This tool estimates annual state tax. To estimate per-paycheck withholding, divide the annual tax by your number of pay periods. For precise payroll calculations, consult your employer’s withholding tables.
Are itemized deductions and credits included?
No. The calculator focuses on bracket math and the optional federal tax deduction. Many credits (e.g., child care, school readiness, refundable credits) and specialized deductions are not included.
Is this tax advice?
No. This is an educational estimate. Verify with the Louisiana Department of Revenue or a trusted tax professional.