Louisiana pairs the lowest flat rate in this batch with one of the largest deductions, and the combination is what makes its bill so low. The rate is only 3 percent, and the single standard deduction is $12,875, so more than a sixth of an $80,000 salary is never taxed at all. A reader who looks only at the rate, or only at the deduction, will understate how cheap the Louisiana line is.
Enter your salary and filing status to see the Louisiana line alongside federal tax and FICA.
Worked example: $80,000 single, no pre-tax deductions
Take a single filer with an $80,000 salary and no pre-tax deductions. State taxable income is $80,000 minus the $12,875 single standard deduction, which is $67,125. At the flat 3 percent rate, the state tax is $2,013.75. Paid biweekly, that is about $77.45 per paycheck, and the effective rate on gross pay is about 2.52 percent.
A joint household at $80,000 gets a $25,750 deduction, taxable income of $54,250, and state tax of $1,627.50, about $62.60 biweekly, with an effective rate on gross pay of about 2.03 percent. The joint deduction is double the single one here, unlike Kentucky in this batch, so joint filing does lower the Louisiana bill on the same total.
Why the deduction matters as much as the rate
Split the $2,013.75 bill into its two causes. Without any deduction, 3 percent of $80,000 would be $2,400. The deduction removes $12,875 from the taxed base, which saves $386.25 at 3 percent. That saving is almost a fifth of the no-deduction bill, and it is the reason Louisiana's effective rate on gross pay, 2.52 percent, sits well below its 3 percent headline rate.
As with any flat rate, a raise is priced at the same rate: every extra dollar of taxable income adds 3 cents of Louisiana tax, at $80,000 or at higher incomes, with no bracket threshold to cross. Source for the rate and deduction: Tax Foundation 2026 State Income Tax Rates and Brackets. Treat this as general information about Louisiana's schedule, not a determination for an individual return. For the federal slice on the same salary, see the federal brackets guide linked from the paycheck hub.
FAQs
Is Louisiana's rate really only 3 percent?
Yes, for 2026, on Louisiana taxable income after the standard deduction. The headline rate is 3 percent, and the effective rate on gross pay is lower, 2.52 percent single in this example, because of the deduction.
Does filing jointly change Louisiana's rate?
No, the rate stays 3 percent. Joint filers get the larger $25,750 deduction instead of $12,875, which is what lowers their tax on the same salary to $1,627.50 in this example.
Why is Louisiana cheaper than Indiana at $80,000?
Indiana's rate is 2.95 percent, slightly lower than Louisiana's 3 percent, but Indiana has no standard deduction in the table, while Louisiana deducts $12,875 single. The deduction more than offsets the tiny rate difference, so Louisiana's bill is $2,013.75 against Indiana's $2,360.