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Louisiana

State Income Tax

3%
Flat Rate
Exempt
Social Security
2026-05-15
Filing Deadline
Flat
Structure

Louisiana imposes a state income tax using a flat rate of 3% on all taxable income regardless of income level. The filing deadline is 2026-05-15. Social Security benefits are exempt from Louisiana state income tax. Retirement income is generally taxable. Social Security is exempt; retirement income exemption for age 65+ increased to $12,000 for 2026.

Full Tax Details

Has Income TaxYes
Tax StructureFlat Rate
Rate3%
Single Standard Deduction$12,500
Married Standard Deduction$25,000
Single Personal ExemptionN/A
Married Personal ExemptionN/A
Taxes Social SecurityExempt
Taxes Retirement IncomeYes
Filing Deadline2026-05-15

Retirement Income Details

Social Security is exempt; retirement income exemption for age 65+ increased to $12,000 for 2026.

How Louisiana Compares to Neighboring States

StateRateStructureSocial Security
Louisiana ★3%FlatExempt
Arkansas0–3.9%GraduatedExempt
Mississippi4%FlatExempt
TexasNoneN/AExempt

Frequently Asked Questions — Louisiana Income Tax

Does Louisiana have a state income tax?

Yes. Louisiana has a state income tax with a flat rate of 3%.

What is the Louisiana income tax rate?

Louisiana uses a flat tax rate of 3% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.

Is Social Security taxed in Louisiana?

No. Louisiana does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in Louisiana?

Yes. Louisiana generally taxes retirement income. Social Security is exempt; retirement income exemption for age 65+ increased to $12,000 for 2026.

When is the Louisiana income tax filing deadline?

The Louisiana state income tax filing deadline is 2026-05-15. You can file and pay through the official Louisiana Department of Revenue portal.

What is the standard deduction in Louisiana?

Louisiana's standard deduction is $12,500 for single filers and $25,000 for married filing jointly.

How does Louisiana income tax compare to neighboring states?

Louisiana's top rate of 3% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Louisiana Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.