Louisiana · the numbers
Louisiana figures at a glance for 2026
The Louisiana numbers for the 2026 return in one place: the rate, the standard deduction, what retirees can exclude, the family credits and their income lines, the 529 deduction, the filing dates, the homestead exemption, and a short list of what moved since 2025. For anyone who files here, and for anyone checking a preparer’s work.
By Charles Trautman, EA, editor
Need to Know Tax · written from Louisiana Department of Revenue sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a Louisiana practitioner
Louisiana has one rate, one deduction and a short list of exclusions, so the whole return fits on a page of figures. For 2026 the rate is 3%, the standard deduction is $12,838 single and $25,676 joint, there is nothing extra for dependents or age, and a person 65 or older can exclude $12,324 of pension or annuity income on top of fully exempt Social Security and government pensions. The return is due in May. The two indexed figures were set by the Department of Revenue in Revenue Information Bulletin 26-019 on September 28, 2026.
The core figures
| Item | 2025 | 2026 |
|---|---|---|
| Tax rate, all filing statuses | 3% | 3% |
| Starting point | Federal AGI | Federal AGI |
| Standard deduction, single / married filing separately | $12,500 | $12,838 |
| Standard deduction, joint / qualifying surviving spouse / head of household | $25,000 | $25,676 |
| Personal exemption, dependent exemption, age or blind add-on | None | None |
| Itemized deductions | Federal medical expenses above the federal standard deduction only (Line 9D) | Same |
| Social Security, federal and military retirement, Louisiana public pensions | Fully exempt | Fully exempt |
| Annual retirement income exemption, age 65 and older, per person | $12,000 | $12,324 |
| Capital gains | Taxed at 3%, no exclusion | Same |
| Local income tax | None | None |
Revenue Information Bulletin 26-019 (September 28, 2026) applied a 2.7% inflation adjustment to all three figures. The Department’s January 2026 withholding tables and the 2026 estimated-tax worksheet were printed earlier with $12,875 and $25,750 and a warning that the official figures “may be slightly different.” The return uses $12,838 and $25,676.
What the standard deduction is worth
| Household | Deduction | Tax saved |
|---|---|---|
| Single, any age | $12,838 | $385 |
| Married filing separately, each spouse | $12,838 | $385 |
| Head of household, one child or four | $25,676 | $770 |
| Married filing jointly, no children | $25,676 | $770 |
| Married filing jointly, three children | $25,676 | $770 |
| Married, both 65, on top of the deduction: retirement exemption, 2 × $12,324 | $24,648 | $739 |
All 2026 figures in this table carry the same. The deduction does not grow with family size; since 2025 there is no dependent exemption or dependent credit. The retirement exemption applies only to each spouse’s own pension or annuity income, so a couple with one pension excludes at most $12,324.
The credits and deductions for families
| Item | Figure | Refundable? | Income line |
|---|---|---|---|
| Earned income credit (Line 16) | 5% of the federal EITC | Yes | Federal EITC limits |
| Child tax credit | None | ||
| Child care credit (Line 14 or Schedule J) | 50% of the federal credit at federal AGI of $25,000 or less; 30% from $25,001 to $35,000; 10% from $35,001 to $60,000; above $60,000 the lesser of 10% or $25 | Yes at $25,000 or less; no above, with five-year carryforward | Federal AGI $25,000 |
| School Readiness credit (Line 15 or Schedule J) | Child under six in a Quality Start center: 50% of the child care credit at two stars, 100% at three, 150% at four, 200% at five; nothing at one star | Yes at $25,000 or less; no above | Federal AGI $25,000 |
| School Expense Deduction (Schedule E codes 17E, 18E, 19E) | 100% of nonpublic tuition and fees; 50% of home-school expenses; 50% of public school fees, uniforms, supplies and textbooks; each up to $6,000 per dependent | Deduction | None |
| START 529 deduction (code 09E) | $2,400 per beneficiary, $4,800 on a joint return, unused amounts carried forward | Deduction | None |
| Credit for tax paid to another state (Schedule C) | Lesser of the other state’s tax or the Louisiana tax on the same income | No | None |
| Fortified Roof credit (Form R-90157 via LaTAP) | Cost of an IBHS FORTIFIED roof, up to $10,000 per homestead; $10 million statewide a year; three-year carryforward | No | None |
A family with three children and a federal EITC of about $8,000 gets about $400 from Louisiana. The $25,000 line for the two child-care credits is a cliff: one dollar over and the credit becomes nonrefundable and smaller.
Filing and payment dates
| Date | What |
|---|---|
| January 15, 2027 | Fourth 2026 estimated payment, Form IT-540ES |
| April 15, 2027 | First 2027 estimated payment (the federal return is also due today; the Louisiana return is not) |
| May 17, 2027 | Form IT-540 and all 2026 tax due. The statutory date is May 15, a Saturday in 2027. Automatic six-month extension begins; no form |
| June 15, 2027 | Second 2027 estimated payment |
| September 15, 2027 | Third 2027 estimated payment |
| November 15, 2027 | Extended due date for the 2026 IT-540; tax was still due in May |
Estimated payments are required when the expected Louisiana tax after withholding and credits is more than $1,000 on a single return or $2,000 on a joint return. For 2026 and later, each installment is 25% of the lesser of 70% of this year’s tax or 100% of last year’s (Act 307 of 2026; it was 90% through 2025). The underpayment penalty is 12% a year. Interest on tax paid late was 10.5% a year for 2026; the 2027 rate is published in January. Withholding tables for 2026 run at 3.09% on wages above the standard deduction, a small cushion that comes back at filing.
Beyond the income tax
| Item | 2026 |
|---|---|
| Estate, inheritance and gift tax | None; the inheritance tax does not apply to deaths after June 30, 2004 |
| Homestead exemption (parish property tax) | First $7,500 of assessed value, which is $75,000 of market value at the 10% assessment ratio; one per person |
| Special Assessment Level (assessment freeze), 65+, disabled, qualifying veterans | Adjusted gross income of $102,700 or less for 2026 (the limit is indexed each year); $150,000 from 2027 under Amendment 9, approved November 3, 2026 |
| Additional senior homestead exemption | Amendment 6, approved November 3, 2026, lets parishes and cities grant up to $30,000 of assessed value to homeowners 65+ who qualify for the freeze; nothing applies until a parish or city adopts it |
| State sales tax | 5% through December 31, 2029, then 4.75%; parish and city taxes on top |
| Nonresident mobile-worker threshold | 30 days in Louisiana per calendar year before tax and withholding apply (was 25) |
| Reciprocity with other states | None |
What changed from 2025
Standard deduction indexed. From $12,500 / $25,000 to $12,838 / $25,676, the first adjustment under Act 11. Worth about $10 single and $20 joint at 3%.
Retirement exemption indexed. From $12,000 to $12,324 per person at 65.
Estimated-tax safe harbor. 70% of the current year’s tax, down from 90%; the underpayment period now ends May 15; annualized method repealed.
Mobile workers. 30 days, up from 25, for nonresident employees.
Fortified Roof credit and Fortify Homes grant exclusion. Both from the 2025 session; the credit is applied for through LaTAP.
Refund checkoffs. Louisiana Coalition Against Domestic Violence and Holden’s Hope return to Schedule D.
Nothing from the July 2025 federal law. Tips, overtime, the senior deduction and car-loan interest are below AGI and never reach the return. No Louisiana version was enacted.
Worked example: one wage earner, start to finish
A single filer earns $58,000 in 2026, puts $4,000 in a traditional 401(k), and has no other income. Federal AGI is $54,000.
| Amount | |
|---|---|
| Federal adjusted gross income (Line 7) | $54,000 |
| Standard deduction (Line 8) | −$12,838 |
| Louisiana taxable income | $41,162 |
| Tax at 3% | $1,235 |
| Withheld at 3.09% on wages above the $12,875 in the withholding tables, roughly | $1,271 |
| Refund, roughly | $36 |
The 401(k) deferral saved $120 of Louisiana tax because it reduced federal AGI. A Roth 401(k) contribution would not have. The refund is the 3.09% withholding cushion; it is not a sign anything was wrong.
Behind the scenes: why so few numbers move
Act 11 did two things to the figures on this page. It replaced three brackets with one rate, which removed the bracket thresholds that used to shift each year, and it ordered the standard deduction and the retirement exemption indexed to the consumer price index, which is why those two are the only figures that change without a vote. Everything else is fixed in statute: the 5% earned income credit, the $25,000 child-care line, the $6,000 school expense cap, the $2,400 START deduction, the $7,500 homestead exemption in the constitution. They move only when a bill passes, and none did in 2026.
What to bring
- Last year’s IT-540, for the 100% prior-year safe harbor and to compare figures line by line
- Every W-2 and 1099 with Louisiana withholding
- For retirees 65 and older: 1099-Rs, with the payer identified as government or private
- Tuition, uniform, supply and home-school receipts by child, for the School Expense Deduction
- START Saving Program deposit statements
- Form R-10614 from a Quality Start child care center, for the School Readiness credit
- Estimated payment confirmations from LaTAP, with dates
Questions people ask
What is the Louisiana tax rate for 2026?
3% of Louisiana taxable income, for every filing status and every income level. It has been the rate since the 2025 return, and no change is enacted for 2027.
What is the 2026 standard deduction?
$12,838 for single and married-filing-separately filers and $25,676 for joint, qualifying surviving spouse and head-of-household filers, set by Revenue Information Bulletin 26-019. The 2026 withholding tables used slightly higher figures, $12,875 and $25,750; the return uses the bulletin’s.
Is there anything for my children on the Louisiana return?
No exemption and no child tax credit. What there is: 5% of your federal earned income credit, the child care and School Readiness credits if your federal AGI is $25,000 or less (smaller and nonrefundable above that), the School Expense Deduction of up to $6,000 per child, and the START 529 deduction.
How much retirement income can I exclude at 65?
$12,324 of your own pension or annuity income for 2026, on top of Social Security, federal and military retirement and Louisiana public pensions, which are exempt in full at any age. Whether IRA distributions count toward the $12,324 is not spelled out in the Department’s published guidance.
When is the Louisiana return due?
May 15, which in 2027 is a Saturday, so expect Monday, May 17, 2027. The extension to November 15 is automatic and needs no form, but the tax is due in May.
One rate, one deduction, two indexed numbers
$12,838, $25,676 and $12,324 are the Department’s published 2026 figures. The interest rate for 2027 is the one number still to come.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
Sources and where to check
- Revenue Information Bulletin 26-005: 2026 standard deduction used in withholding
- Notice of Intent, LAC 61:I.1311: annual retirement income exemption, $12,324 for 2026
- Revenue Information Bulletin 25-012: Act 11 individual income tax reform
- Department FAQ: Did the annual retirement exemption change?
- Department FAQ: Will the standard deduction change each year?
- Louisiana Department of Revenue: Individual Income Tax (rate, due date, estimated tax)
- Louisiana Legislature: HB 633 (Act 307 of 2026) digest, estimated tax
- Louisiana Department of Revenue: 2026 Regular Session legislative summaries
- Ballotpedia: Louisiana 2026 ballot measures (Amendments 6 and 9)