2025 Louisiana Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Louisiana in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Louisiana State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 3.00% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 5.50%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Louisiana — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
6 sources— show— hide
- What Are The Individual Income Tax Rates And Bracketsrevenue.louisiana.govTier 1 · Primary authority
Cited for Rate brackets, Capital gains · confirmed
Official LDR FAQ, fetched this session: confirms flat 3% for tax years 2025 and after, all filing statuses.
Cited for Rate brackets · confirmed
Official LDR Revenue Information Bulletin 25-012 on the individual income tax reform (fetched, though machine extraction of the PDF text was limited).
Cited for Corporate rate · confirmed
Official LDR FAQ, fetched this session: 'flat corporation income tax rate of 5.5%' for periods beginning on/after 1/1/2025, graduated brackets repealed.
- Are There Any Changes To The Combined Personal Exemption Standard…revenue.louisiana.govTier 1 · Primary authority
Cited for Standard deduction · confirmed
Official LDR FAQ, fetched this session: '$12,500 for taxable periods beginning on or after January 1, 2025' for single filers.
Cited for Standard deduction · confirmed
Official LDR Notice of Intent amending LAC 61:I.1501 (fetched/read as PDF this session); shows the pre-amendment 2025 rule text as 'a standard deduction in the amount of ...
Cited for Capital gains · confirmed
Corroboration (secondary/legal-aggregator) describing Act 11's repeal of the R.S. 47:293(9)(a)(xvii)/(10) net capital gains deduction effective for periods beginning 1/1/2025.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.