Louisiana state taxes at a glance
| Individual income tax | Flat-rate income tax |
|---|---|
| Rate structure | A flat 3% individual income tax rate for tax years beginning on or after January 1, 2025, according to the Louisiana Department of Revenue, alongside the highest combined sales tax in the nation. Verify current-year figures. |
| Tax agency | Louisiana Department of Revenue |
| Main individual return | Form IT-540 (residents); Form IT-540B (nonresidents and part-year residents) |
| Local income taxes | No general local income taxes. Parishes and cities levy sales, property and other taxes. |
| Sales tax | A 5% state rate (raised from 4.45% in January 2025) plus parish and local rates; Tax Foundation ranked Louisiana’s combined rate highest in the nation in mid-2026 (about 10.1%). |
| Property tax | Assessed by parish assessors. A constitutional homestead exemption reduces the taxable value of an owner-occupied home up to a cap; check the parish assessor for the current exemption and how to claim it. |
| Retirement & Social Security | Louisiana does not tax Social Security benefits. Other retirement income is generally taxable, with possible exclusions for certain pensions; confirm with the Department. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Louisiana Department of Revenue website.
How Louisiana income tax works
Louisiana’s 2024 special-session tax reform replaced the state’s graduated individual income tax with a flat 3% rate for taxable periods beginning on or after January 1, 2025, according to the Department of Revenue’s explanation of the rates. Tax tables for 2026, including the Declaration of Estimated Tax instructions, apply the same rate. The package also repealed the franchise tax and created a 5.5% corporate income tax, raising the state sales tax rate to 5% to offset the revenue loss, per Tax Foundation’s sales tax report.
That sales tax increase is why Louisiana often tops lists of high-tax states even though its income tax is now among the lowest. Tax Foundation’s mid-2026 data show a 5% state rate with an average local rate above 5%, a maximum local rate near 7%, and the highest combined average rate in the country, around 10.1%. Parish and local rates vary widely, so the tax on a purchase in New Orleans can differ from a purchase in a small town. The standard deduction on the income tax return is set by the state and adjusted annually for inflation.
Louisiana’s property tax is administered by parish assessors. A constitutional homestead exemption reduces the taxable value of an owner-occupied home up to a cap; ask your parish assessor how to claim it. Louisiana is also one of the community property states, which affects how married couples report income if they file separately. If you want broader context, see our guide to states without income tax to compare how different states mix their taxes.
Filing your Louisiana return and free options
Louisiana’s filing deadline for individual income tax is May 15 (for 2025 returns, May 15, 2026, with an extended deadline in November), a month later than the federal deadline. Check the Department’s website each year for the exact dates and extension rules, because they can shift when May 15 falls on a weekend or after a disaster declaration.
The Department’s Louisiana Taxpayer Access Point (LaTAP) lets taxpayers file state returns electronically for free; for tax years 2024 and later, you must create or log into a LaTAP account to file. If you prefer software, the Department lists approved providers, some with free tiers. See our free filing hub for the federal return and extensions explained for general extension principles.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Louisiana residents often ask about
- May 15 deadline: Louisiana’s regular individual deadline is later than the federal date; check yearly.
- Sales tax is the highest: combined state and local sales tax is the highest in the country by Tax Foundation’s mid-2026 count.
- LaTAP account required: for tax years 2024 and later, free e-filing requires a LaTAP login.
- Parishes, not counties: property tax and local sales tax are set by parish governments.
- Community property: Louisiana’s community property rules can matter for married filers filing separately.
Official Louisiana links
- Louisiana Department of Revenue
- Louisiana: file and pay online (LaTAP)
- Louisiana: individual income tax rates and brackets
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What is Louisiana’s income tax rate?
A flat 3% for tax periods beginning on or after January 1, 2025, according to the Louisiana Department of Revenue.
When is the Louisiana tax deadline?
The regular individual deadline was May 15 for 2025 returns, with an extension to November. Check the Department each year.
Is Louisiana’s sales tax high?
Yes. Tax Foundation’s mid-2026 data show Louisiana has the highest combined state and local sales tax rate in the country, around 10.1%.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.