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Louisiana Personal Income Tax Laws

Louisiana has an individual income tax that both residents and non-residents with income earned in the state must pay each year. The tax rate varies from 2-6% based on the amount of income you make, minus all tax credits. Choosing to not pay your taxes can result in a tax evasion or tax fraud charge.

The following table outlines the basics on the personal income tax laws in Louisiana.

Code Section Louisiana Revised Statutes Title 47 – Revenue and Taxation
Who Is Required to File? Louisiana law requires every resident and non-resident with Louisiana income to file individual income taxes. The residents pay taxes on all income earned, as long as they lived in Louisiana at least 6 months of the year or have Louisiana as their permanent residence. The non-residents pay taxes only on their income earned in Louisiana, whether from property, services, or other business transactions.

Corporations and domestic or foreign real estate investment trusts are taxed on net income made in the state as well. However, partnerships aren’t taxed. Instead, the individual partners within a partnership must file individual income taxes.
Joint Filing for Spouses Spouses can file together. Currently, joint Louisiana tax returns are only for a male husband and a female wife. However, the same-sex marriage ban in Louisiana has been challenged. It’s possible spouses of the same gender may be able to file joint state income tax returns in the future.
Tax Rate The Louisiana state income tax rate for individuals is:
  • 2% on the first $12,500 of net income over the amount of any applicable tax credits
  • 4% on the next $37,500 of net income
  • 6% on any net income over $50,000 of net income

Joint tax returns of spouses are taxed at:

  • 2% on the first $25,000 of net income over the amount of the applicable tax credits
  • 4% on the next $75,000 of net income
  • 6% on any net income over $100,000 of net income
Federal Income Tax Deductible Yes, Louisiana allows a deduction for 100% of federal income taxes paid, after all credits (which doesn’t include overpayments from prior years).
Federal Income Used as Basis Yes, Louisiana bases the state individual income tax on the income and rules that are used for federal income taxes. This should make paying your taxes easier for individuals.

Note: State laws are always subject to change through the passage of new legislation, rulings in the higher courts (including federal decisions), ballot initiatives, and other means. While we strive to provide the most current information available, please consult an attorney or conduct your own legal research to verify the state law(s) you are researching.

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