Louisiana — Personal Income Tax

Louisiana levies an income tax on the net income of both resident and nonresident individuals. Resident individuals must pay tax on net income from all sources, wherever derived. A person is deemed a Louisiana resident if they are domiciled in the state, maintain a permanent place of abode in Louisiana, or spend more than six months of the taxable year in the state. Nonresident individuals must pay tax on net income derived from property located in Louisiana, services rendered in Louisiana, business transacted in Louisiana, or other Louisiana sources.

All individuals required to file a federal individual income tax return must also file a Louisiana individual income tax return. No Louisiana income tax is due for any period for which an individual is not required to file under this rule.

Source: La. R.S. 47:31; La. R.S. 47:111

Louisiana imposes a flat 3% tax rate on the taxable income of individuals for tax years beginning on or after January 1, 2025. This flat rate replaced the prior graduated bracket structure that had rates of 1.85%, 3.5%, and 4.25%. The change was enacted by Act 11 of the 2024 Third Extraordinary Session, effective December 4, 2024.

Source: La. R.S. 47:32; Acts 2024, 3rd Ex. Sess., No. 11, §1; Revenue Information Bulletin No. 25-012

Louisiana allows a standard deduction for individuals. For tax year 2025, the standard deduction is $12,500 for single individuals and married individuals filing separately. For married joint returns, qualifying surviving spouses, and heads of household, the standard deduction is $25,000 (200% of the single amount).

Beginning January 1, 2026, the standard deduction will be adjusted annually for inflation based on the Consumer Price Index for all urban consumers (CPI-U). Taxpayers must use the same filing status on their Louisiana return as they used on their federal income tax return.

Source: La. R.S. 47:294

Individual income tax returns for calendar-year taxpayers are due on or before May 15 of the year following the close of the tax year. For fiscal-year taxpayers, returns are due on the 15th day of the fifth month following the close of the fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, the return must be filed on the next business day.

For tax years beginning on or after January 1, 2022, individuals receive an automatic six-month extension to file without submitting a separate extension request. The extension applies only to filing the return, not to payment of any tax due.

Source: La. R.S. 47:103

Louisiana eliminated separate personal exemptions and dependent deductions for tax years beginning on or after January 1, 2025. Prior law allowed personal exemptions and deductions for dependents that mirrored federal rules, including extra exemptions for the blind and aged, plus a $1,000 deduction per dependent. The 2024 tax reform replaced these itemized exemptions with a simplified standard deduction structure. Taxpayers no longer claim individual personal or dependency exemptions on Louisiana returns.

Source: La. R.S. 47:294; Acts 2024, 3rd Ex. Sess., No. 11, §2

Louisiana requires individuals to make quarterly estimated income tax payments if their expected Louisiana income tax liability (after credits and withholding) exceeds $1,000 for single filers or $2,000 for joint filers. This threshold determines whether a declaration of estimated tax must be filed and quarterly payments made throughout the year.

Quarterly installment due dates

For calendar-year taxpayers filing on or before April 15, estimated tax must be paid in four equal installments due:

• April 15 (1st installment)
• June 15 (2nd installment)
• September 15 (3rd installment)
• January 15 of the succeeding year (4th installment)

If the declaration is filed after April 15 but not after June 15, the estimated tax is paid in three equal installments (first payment due with the declaration, remaining payments on September 15 and January 15). If filed after June 15 but not after September 15, payments are due in two equal installments (first payment with the declaration, second on January 15). If filed after September 15, the entire estimated tax is due in full at the time of filing.

Exception for farmers and fishermen

Individuals who derive at least two-thirds of their estimated gross income from farming (including oyster farming) or fishing may file a single declaration and pay the entire estimated tax on or before January 15 of the succeeding taxable year without incurring an underpayment penalty. This exception recognizes the seasonal nature of agricultural and fishing income.

Early filing exception

Taxpayers may avoid the January 15 estimated payment requirement or declaration amendment requirement if they file their annual Louisiana individual income tax return by January 31 of the succeeding year and pay the total amount due in full with that return. An additional exception applies if the return is filed by March 1 (for farmers and fishermen) and the full tax is paid with the return; this exception relieves the taxpayer from making any estimated tax payments for that year.

Safe harbor from underpayment penalty

Louisiana imposes an underpayment penalty on late or insufficient estimated tax installments. However, no penalty is imposed if the total estimated payments made on or before each installment due date equal or exceed the lesser of:

• 90% of the current year's tax (or 66⅔% for farmers/fishermen), or
• 100% of the prior year's tax, provided the taxpayer filed a Louisiana return for the prior year covering a full 12-month taxable year.

This safe harbor provides certainty for taxpayers whose income fluctuates year-to-year. A taxpayer who pays at least 100% of last year's liability in equal quarterly installments will avoid the underpayment penalty even if the current year's liability proves higher.

Amendments and adjustments

Taxpayers may amend their declaration if their estimated income changes during the year. Remaining installments are recalculated based on the amended estimate. If an amendment is made after September 15, any increase in estimated tax resulting from the amendment must be paid at the time the amendment is filed. Only one amendment may be filed in each interval between installment due dates.

Married couples

Married couples may file a joint declaration of estimated tax, in which case their liability is joint and several. If a joint declaration is filed but the couple files separate annual returns, the estimated tax paid may be allocated between the spouses in any manner they choose, or treated entirely as the estimated tax of either spouse.

Source: La. R.S. 47:116; La. R.S. 47:117; La. R.S. 47:117.1; La. R.S. 47:118; Louisiana Department of Revenue – Declaration of Estimated Income Taxes

Louisiana does not allow taxpayers to claim a separate state-level itemized deduction regime that mirrors the federal Schedule A. Instead, Louisiana taxpayers must claim the Louisiana standard deduction provided in La. R.S. 47:294, regardless of whether they itemize or claim the standard deduction on their federal return.

However, Louisiana law provides a limited deduction for excess medical expenses incurred by taxpayers who itemize on their federal return. This deduction, defined as "excess federal itemized personal deductions" in La. R.S. 47:293(3), equals 100% of the amount by which the taxpayer's federal itemized personal deduction for medical care expenses (as defined in IRC Section 213(d)) exceeds the federal standard deduction for the taxpayer's filing status. This deduction survived the 2024 tax reform enacted by Act 11 of the 2024 Third Extraordinary Session.

How the excess medical expense deduction works

The deduction is available only to taxpayers who itemize deductions on their federal return and only to the extent that federal medical expenses exceed the federal standard deduction. The term "expenses for medical care" carries the same meaning as IRC Section 213(d) and is subject to all applicable federal limitations, including the adjusted-gross-income floor that applies to medical expense deductions on the federal return.

Example: A married couple filing jointly has $40,000 in qualifying federal medical expenses in 2025. Their federal standard deduction is $30,000 (hypothetical for illustration). They itemize on their federal return. For Louisiana purposes, their excess federal itemized personal deduction is $10,000 ($40,000 medical expenses − $30,000 federal standard deduction). This $10,000 is subtracted from Louisiana income when computing "tax table income" under La. R.S. 47:293(10).

Interaction with the standard deduction and elimination of the federal income tax deduction

Beginning with tax years starting January 1, 2025, Louisiana taxpayers claim the Louisiana standard deduction ($12,500 for single filers, $25,000 for married filing jointly) rather than personal exemptions or dependent deductions, which were repealed by Act 11. The excess medical expense deduction is applied as an adjustment in computing "tax table income"—it does not replace the Louisiana standard deduction but instead reduces Louisiana income before applying the flat 3% tax rate.

The federal income tax deduction (formerly allowed under La. R.S. 47:293(4)) was repealed effective January 1, 2022, by Acts 2021, No. 395. The elimination of the federal income tax deduction is unrelated to the availability of the excess medical expense deduction, which remains in the statute.

Other itemized deductions not allowed

Louisiana does not allow deductions for other federal Schedule A items—such as state and local taxes, mortgage interest, or charitable contributions—at the state level. Taxpayers may not "itemize" in the traditional sense for Louisiana purposes. The only element of federal itemized deductions that flows through to Louisiana tax computation is the excess medical expense amount described above.

Source: La. R.S. 47:293(3); La. R.S. 47:293(10); La. R.S. 47:294