Louisiana Income Tax Guide for 2025
Overview
Louisiana has a flat income tax rate of 3%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $12,500 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 3% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 3% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $12,500 |
| Standard Deduction (Married Filing Jointly) | $25,000 |
Additional Information
- Flat 3.0% rate effective tax year 2025 (Act 11 of the 2024 Third Extraordinary Session replaced the graduated 1.85% / 3.5% / 4.25% schedule)
- Standard deduction of $12,500 single / $25,000 married filing jointly set by Act 11; annual CPI-U indexing begins with tax year 2026 (R.S. 47:294)
- The additional $1,000 deductions for dependents, the blind and persons 65 or older were repealed by Act 11 beginning tax year 2025
- $12,000 of annual retirement income received by an individual 65 or older is exempt (R.S. 47:44.1, doubled from $6,000 by Act 11)
Charts
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Sources
The 2025 figures for Louisiana on this page were compiled from the following official government publications:
- 2025 Louisiana Resident Income Tax Return instructions (IT-540i) - What's New for Louisiana 2025 Individual Income Tax - Louisiana Department of Revenue
- IT-540ES Instructions 2025 (Worksheet for Estimating Your 2025 Louisiana Individual Income Tax) - Louisiana Department of Revenue
- Act 11 (HB 10) of the 2024 Third Extraordinary Session, enrolled - Louisiana State Legislature
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