Quick answer
Louisiana paycheck basics
Louisiana replaced its graduated income tax with a flat 3% rate starting in 2025 and nearly tripled the standard deduction, which is now adjusted for inflation each year. For 2026 the standard deduction is $12,875 for single filers and $25,750 for married couples filing jointly, surviving spouses and heads of household.
Paycheck withholding is set up to slightly overshoot. The Louisiana Department of Revenue's 2026 withholding formulas apply 3.09%, not 3%, after subtracting your share of the standard deduction for the pay period, to leave a small cushion so fewer people owe at filing time; any excess comes back as a refund. This calculator follows those official formulas and the standard deduction you claim on Form L-4, and adds federal withholding, Social Security and Medicare to show Louisiana take-home pay for a salaried or hourly job on any common pay schedule.
How Louisiana taxes your paycheck
Louisiana's individual income tax has been a flat 3% since January 1, 2025, when Act 11 repealed the old brackets. Employers withhold it with the Department of Revenue's formula method in publication R-1306. Each pay period, the employer takes the employee's pay, subtracts the annual standard deduction claimed on Form L-4 divided by the number of pay periods, and multiplies the rest by 3.09%. Block A of the L-4 has three choices: 0 for no standard deduction, 1 for single or married filing separately ($12,875 a year in 2026), and 2 for married filing jointly, qualifying surviving spouse or head of household ($25,750). An employee who never files an L-4 is withheld with no standard deduction. For example, a single filer paid $700 a week has $247.60 of the deduction taken off each paycheck and $13.98 withheld. The extra 0.09% over the 3% tax rate is deliberate: the Department added it as a cushion against balances due. The formula has no separate bonus rate, so a bonus is simply added to that paycheck.
| Filing status | Rate |
|---|---|
| All filing statuses | 3.00% |
Worked example
A $60,000 salary in Louisiana, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Louisiana
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Louisiana income tax: −$56.01
Net pay per paycheck: $1,882.06
Computed with Louisiana's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Louisiana
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,287.76 | $33,481.76 | $1,358.53 | $35,321.78 |
| $60,000 | $1,882.06 | $48,933.56 | $1,965.91 | $51,113.66 |
| $80,000 | $2,424.44 | $63,035.44 | $2,560.21 | $66,565.46 |
| $100,000 | $2,941.84 | $76,487.84 | $3,154.53 | $82,017.78 |
| $150,000 | $4,213.61 | $109,553.86 | $4,574.92 | $118,947.92 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your L-4. The calculator only shows the fields Louisiana actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Louisiana income tax − state payroll programs − local tax − post-tax deductions.
Louisiana vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Louisiana compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Louisiana (annual) |
|---|---|---|---|
| Louisiana | $2,295.11 | $59,672.86 | — |
| Texas | $2,368.94 | $61,592.44 | +$1,919.58 |
| Arkansas | $2,276.29 | $59,183.54 | −$489.32 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What is the Louisiana state income tax rate for 2026?+
A flat 3% of Louisiana taxable income for all filing statuses. The flat rate replaced the graduated brackets for tax years beginning on or after January 1, 2025.
Why is Louisiana withholding figured at 3.09% if the tax rate is 3%?+
The Department of Revenue built an extra 0.09% into the withholding formulas as a cushion, to keep taxpayers from owing a balance when they file. Anything withheld beyond your actual tax is refunded on your Louisiana return.
What is the Louisiana standard deduction for 2026?+
$12,875 for single filers and married people filing separately, and $25,750 for married couples filing jointly, qualifying surviving spouses and heads of household. The amounts are adjusted each year for inflation, starting with 2026.
How is Louisiana tax withheld from my paycheck?+
Your employer subtracts the standard deduction you claim on Form L-4, divided by the number of pay periods, from your pay for the period and withholds 3.09% of the rest. In the Department's example, a married filer claiming 2 and paid $4,600 biweekly has $990.38 subtracted and $111.54 withheld.
What should I enter on the Louisiana Form L-4?+
Enter 1 if you will file as single or married filing separately, or 2 if you will file jointly, as a qualifying surviving spouse or as head of household. Enter 0 to claim no standard deduction, which the form suggests for married people with a working spouse or more than one job so that enough is withheld.
What if I didn't fill out an L-4?+
Your employer must withhold Louisiana tax from your wages without any standard deduction, which takes 3.09% of your whole paycheck. Filing an L-4 that claims the deduction you are entitled to will usually increase your take-home pay.
How are bonuses taxed in Louisiana?+
Louisiana's withholding formulas have no separate bonus rate, so a bonus paid with your regular wages is added to that paycheck and withheld at 3.09% after the standard deduction. Federal withholding on a bonus is usually the flat 22% supplemental rate.
Does Louisiana have local income taxes?+
No. Louisiana parishes and cities do not withhold income tax from wages, and there is no employee-paid state disability or paid leave deduction.
What is the minimum wage in Louisiana?+
Louisiana has no state minimum wage law, so employers covered by the federal Fair Labor Standards Act, which is most employers, must pay the federal minimum of $7.25 an hour.
Sources
- Louisiana Department of Revenue — R-1306 (1/26), Louisiana Withholding Tables and Formulas
- Louisiana Department of Revenue — Form L-4 (R-1300, 1/26), Employee's Withholding Certificate
- Louisiana Department of Revenue — Revenue Information Bulletin 25-012, Individual Income Tax Reform
- Louisiana Department of Revenue — What are the individual income tax rates and brackets?
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet