Louisiana Income Tax Rate 2023 - 2024
Louisiana state income tax rate table for the 2023 - 2024 filing season has three income tax brackets with LA tax rates of 1.85%, 3.5% and 4.25% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Louisiana tax rates decreased from 2%, 4%, and 6% to 1.85%, 3.5%, and 4.25% last year. This year, both the Louisiana tax rate and underlying tax brackets are unchanged.
Louisiana income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2023 through December 31, 2023. Outlook for the 2024 Louisiana income tax rate is to remain unchanged. The previous Louisiana tax brackets were in effect from 2009 to 2021.
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $12,500 | 1.85% |
| $12,501 | to | $50,000 | 3.5% |
| $50,001 | to | ∞ | 4.25% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $25,000 | 1.85% |
| $25,001 | to | $100,000 | 3.5% |
| $100,001 | to | ∞ | 4.25% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $12,500 | 1.85% |
| $12,501 | to | $50,000 | 3.5% |
| $50,001 | to | ∞ | 4.25% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $12,500 | 1.85% |
| $12,501 | to | $50,000 | 3.5% |
| $50,001 | to | ∞ | 4.25% |
Source: 2023 Louisiana State Tax Rate Schedule, published by the Louisiana Department of Revenue.
Please reference the Louisiana tax forms and instructions booklet published by the Louisiana Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Louisiana income tax forms are generally published at the end of each calendar year, which will include any last minute 2023 - 2024 legislative changes to the LA tax rate or tax brackets. The Louisiana income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Louisiana Tax Brackets 2023 - 2024
Looking at the tax rate and tax brackets shown in the tables above for Louisiana, we can see that Louisiana collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Louisiana state income tax rates from the lowest LA tax rate bracket of 1.85% to the highest LA tax rate bracket of 4.25%.
For single taxpayers living and working in the state of Louisiana:
- Tax rate of 1.85% on the first $12,500 of taxable income.
- Tax rate of 3.5% on taxable income between $12,501 and $50,000.
- Tax rate of 4.25% on taxable income over $50,000.
For married taxpayers living and working in the state of Louisiana:
- Tax rate of 1.85% on the first $25,000 of taxable income.
- Tax rate of 3.5% on taxable income between $25,001 and $100,000.
- Tax rate of 4.25% on taxable income over $100,000.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the LA tax rates and the number of tax brackets remain the same. Notice, however, the Louisiana income tax brackets for Married Filing Jointly increase from $12,500 to $25,000 (double) at 3.5%, and increase from $50,000 to $100,000 (double) at 4.25% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of Louisiana.
Last updated: December 3, 2023
References:
- Individual Income Tax. State of Louisiana, Louisiana Department of Revenue. Retrieved December 3, 2023.
- Rates of tax. Revised Statutes, Louisiana State Legislature. Retrieved December 3, 2023.
- Individual income tax rate reduction. Revised Statutes, Louisiana State Legislature. Retrieved December 3, 2023.
- Louisiana voters approve income, franchise tax changes. PWC, Tax research and insights. Retrieved December 3, 2023.
- Louisiana State Tax Guide. Kiplinger Personal Finance, Taxes. Retrieved December 3, 2023.