State Reference · Tax Year 2026
Louisiana (LA)
Flat 3.0% (2025 reform)
Louisiana Department of Revenue · Main form: IT-540 · Due May 15, 2027
Rates & brackets
Top rate3.0%
Standard deduction$12,500 single / $25,000 MFJ (2025 reform)
Filing logistics
Main formIT-540
Filing dueMay 15, 2027
E-file portalLouisiana File Online
AgencyLouisiana Department of Revenue
Major credits
- School expense credit
- LA EITC (5% federal)
- Child care credit
Sales & property tax
Sales tax5% state + up to ~7% local (one of the highest combined in US)
Property taxLocally assessed; homestead exemption $75,000
Preparer notes
- Filing due May 15, not April 15.
- Federal income tax deduction eliminated in 2025 reform — verify prior-year comparisons.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.