Louisiana (LA) Paycheck Calculator 2026

Form L-4: three choices that set Louisiana withholding

Louisiana withholding is set by one number on Form L-4 (R-1300), the Employee Withholding Certificate. In block A you claim “0”, “1” or “2”. Claiming 1 (single or married filing separately) tells your employer to subtract a prorated $12,875 standard deduction; claiming 2 (married filing jointly, head of household or qualifying surviving spouse) subtracts $25,750; claiming 0 means no standard deduction and the most withholding.

Under the 2026 formula, dependents no longer change Louisiana withholding. That follows the 2024 tax reform, which repealed the $1,000 exemptions for dependents, age 65 and blindness and replaced them with a larger standard deduction and a single flat rate.

• Choose 1 if you are single, or if you are married and both spouses work and you want to avoid under-withholding.
• Choose 2 only if you will file jointly or as head of household and no one else in the household claims 2.
• Choose 0 if you have significant non-wage income or a second job with its own withholding.

Why Louisiana withholds 3.09% when the tax rate is 3%

Louisiana’s income tax rate is 3%, but the R-1306 withholding formula uses 3.09% on wages above the prorated standard deduction. The formula is W = (S − $12,875 ÷ N) × .0309, where S is wages for the period and N is the number of pay periods.

In the Department of Revenue’s own example, a worker claiming 1 and paid $700 a week has $13.98 withheld per week. A single worker on a $50,000 salary paid every two weeks has about $44.12 withheld per check, or $1,147 for the year, against an actual liability of $1,114. The small difference, about $33, normally comes back as a refund. Our calculator shows the 3% liability, so its Louisiana figure will be slightly below your pay stub.

No local income tax, and how cross-border workers are taxed

Louisiana parishes and cities do not tax wages, and Louisiana has no employee-paid disability or paid-leave payroll tax. A Louisiana paycheck therefore has only federal income tax, Social Security, Medicare and the state withholding line. Local governments raise money through sales taxes instead, which is why Louisiana’s combined sales tax is among the highest in the country.

Nonresidents who earn wages in Louisiana, such as Mississippi or Texas residents commuting to Louisiana jobs, report their Louisiana-source income on Form IT-540B, the nonresident return. Louisiana residents are taxed on all their income, wherever it is earned, and use the IT-540 instructions to claim credit for income tax paid to another state.

Military spouses who live in Louisiana only because of a service member’s orders can keep their home state’s residency for tax purposes under the federal Servicemembers Civil Relief Act, and should tell their employer so Louisiana tax is not withheld.