Louisiana Income Tax Guide for 2026

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

• Flat 3.0% rate in effect since tax year 2025 (Act 11 of the 2024 Third Extraordinary Session replaced the graduated 1.85%/3.5%/4.25% schedule)
• Standard deduction is adjusted annually for CPI-U beginning January 1, 2026 (R.S. 47:294); $12,875 single / $25,750 married filing jointly for 2026
• The additional $1,000 deductions for dependents, the blind and persons 65+ were repealed by Act 11 beginning tax year 2025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)

The 2026 figures for Louisiana on this page were compiled from the following official government publications:

• IT-540ES Instructions 2026 (Worksheet for Estimating Your 2026 Louisiana Individual Income Tax) - Louisiana Department of Revenue
• What are the individual income tax rates and brackets? - Louisiana Department of Revenue
• Will the standard deduction change each year or stay the same? - Louisiana Department of Revenue
• Can I still claim the additional $1,000 deduction for the blind, persons 65+, and dependents? - Louisiana Department of Revenue
• Act 11 (HB 10) of the 2024 Third Extraordinary Session, enrolled - Louisiana State Legislature