Louisiana Income Tax Guide for 2024

Overview

Louisiana uses a progressive income tax system with rates ranging from 1.85% to 4.25%. Capital gains are taxed as ordinary income. The state offers personal exemptions of $4,500 and dependent exemptions of $1,000.

Income Tax Rates

Single Filers

Income Range	Tax Rate
Up to $12,499	1.85%
$12,500 - $49,999	3.5%
$50,000+	4.25%

Married Filing Jointly

Income Range	Tax Rate
Up to $24,999	1.85%
$25,000 - $99,999	3.5%
$100,000+	4.25%

Capital Gains Tax

Capital gains are taxed at the same rates as ordinary income.

Deductions & Exemptions

Type	Amount
Personal Exemption (Single)	$4,500
Personal Exemption (Married)	$9,000
Dependent Exemption	$1,000

Additional Information

Graduated 1.85% / 3.5% / 4.25% schedule applied for tax years 2022 through 2024; Act 11 of the 2024 Third Extraordinary Session replaced it with a flat 3% rate beginning tax year 2025
The $4,500 single / $9,000 married filing jointly amount is a combined personal exemption-standard deduction; Louisiana had no separate standard deduction for 2024 (R.S. 47:294)
Additional $1,000 exemption for each dependent, and for each taxpayer who is blind or 65 or older
First $6,000 of annual retirement income received by an individual 65 or older is exempt (R.S. 47:44.1)

Charts

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Sources

The 2024 figures for Louisiana on this page were compiled from the following official government publications:

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Last updated: September 15, 2026

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