{
  "id": "louisiana-income-tax",
  "version": "5fee192080f6",
  "status": "published",
  "name": "Louisiana Income Tax Calculator",
  "question": "How much is Louisiana income tax?",
  "summary": "Estimates 2026 Louisiana income tax from federal AGI, filing status, and dependents.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/louisiana-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/louisiana-income-tax-calculator.md",
  "kind": "function",
  "method": "Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.",
  "assumptions": [
    "An estimate for a full-year resident, 2026 rates, not tax advice.",
    "Starts from federal AGI; Louisiana additions and subtractions are not modelled.",
    "Not modelled for Louisiana: LDR says the 2026 return amounts may differ slightly after the January 2026 CPI data. No itemized deductions: IT-540 adds only the excess federal medical deduction to the standard deduction; that item is not modelled (2025 IT-540 instructions).",
    "Not modelled: part-year and nonresident returns, other state credits, and state AMT."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "income": {
        "title": "Federal adjusted gross income",
        "description": "Your federal AGI (Form 1040 line 11).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "deps": {
        "title": "Dependents",
        "description": "Dependents you claim, not yourself or your spouse.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Louisiana income tax",
      "description": "State tax after credits, plus any local tax.",
      "format": "money"
    },
    "stateTax": {
      "label": "State income tax",
      "description": "State tax after credits.",
      "format": "money"
    },
    "effectiveRate": {
      "label": "Effective rate",
      "description": "Tax as a percent of AGI.",
      "format": "percent"
    },
    "marginalRate": {
      "label": "State marginal rate",
      "description": "State rate on the next dollar.",
      "format": "percent"
    },
    "taxableIncome": {
      "label": "State taxable income",
      "description": "AGI less deduction and exemptions.",
      "format": "money"
    },
    "deduction": {
      "label": "Deduction",
      "description": "Standard or itemized, whichever is larger.",
      "format": "money"
    },
    "exemptions": {
      "label": "Exemptions",
      "description": "Personal and dependent exemptions.",
      "format": "money"
    },
    "credits": {
      "label": "Credits",
      "description": "State credits used.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "income": 75000,
      "deps": 0
    },
    "outputs": {
      "total": 1863.75,
      "stateTax": 1863.75,
      "effectiveRate": 2.485,
      "marginalRate": 3,
      "taxableIncome": 62125,
      "deduction": 12875,
      "exemptions": 0,
      "credits": 0
    },
    "text": "On $75,000.00 of AGI, filing Single, Louisiana income tax is $1,863.75 (2.49% effective)."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "income": 50000,
        "deps": 0
      },
      "expect": {
        "taxableIncome": 37125,
        "stateTax": 1113.75,
        "total": 1113.75
      },
      "source": "Louisiana Register Vol. 52 No. 2 (February 20, 2026), withholding tables notice (2026 standard deduction), https://dam.ldr.la.gov/lawspolicies/NOI-Withholding%20Tables%20LAC%2061.I.1501.pdf (worked from it at AGI $50,000, single); Python 3 check"
    },
    {
      "given": {
        "status": "mfj",
        "income": 100000,
        "deps": 2
      },
      "expect": {
        "taxableIncome": 74250,
        "stateTax": 2227.5,
        "total": 2227.5
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "hoh",
        "income": 200000,
        "deps": 1
      },
      "expect": {
        "taxableIncome": 174250,
        "stateTax": 5227.5,
        "total": 5227.5
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "hoh",
        "income": 125750,
        "deps": 0
      },
      "expect": {
        "stateTax": 3000
      },
      "source": "Louisiana Register (Feb 20, 2026) and LDR: 3% after the $25,750 deduction; Python 3 check"
    }
  ],
  "sources": [
    "Louisiana Register Vol. 52 No. 2 (February 20, 2026), withholding tables notice (2026 standard deduction), https://dam.ldr.la.gov/lawspolicies/NOI-Withholding%20Tables%20LAC%2061.I.1501.pdf; LDR FAQ (flat 3%), https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/"
  ],
  "related": [
    "state-income-tax",
    "income-tax",
    "effective-tax-rate",
    "sales-tax"
  ],
  "changelog": []
}