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Louisiana State Income Tax Withholding

Last Updated: January 2026

Overview

Louisiana imposes a flat state income tax. While the statutory rate is 3.0%, employers are instructed to withhold at 3.09% to account for limitations on deductions and ensure adequate withholding throughout the year.

2026 Tax Rates

Taxable Income Statutory Rate Withholding Rate
All taxable income 3.0% 3.09%

Note: The withholding rate of 3.09% is slightly higher than the statutory rate to prevent underwithholding.

Deductions and Exemptions

Standard Deduction:

  • Single: $12,500
  • Married Filing Jointly: $25,000

Personal Exemption:

  • Each Taxpayer: $4,500
  • Each Dependent: $1,000

Special Considerations

Required State Form

Louisiana requires Form L-4 (Employee Withholding Exemption Certificate) for state withholding. The federal Form W-4 is not accepted for Louisiana purposes.

Form L-4 includes:

  • Filing status selection
  • Number of exemptions claimed
  • Additional withholding requests

Withholding Calculation

Louisiana uses a formula method:

  1. Subtract standard deduction from gross wages
  2. Subtract personal exemptions
  3. Apply the 3.09% withholding rate to the result

Electronic Filing Requirements

Employers must file and pay electronically if:

  • Prior year withholding exceeded $5,000, OR
  • Filing 25 or more W-2s

Parish (County) Taxes

Louisiana parishes do not impose separate income taxes. However, some parishes have occupational license taxes that may affect businesses.

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