2026 Louisiana Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Louisiana in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
Louisiana State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | No limit | 3.00% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 5.50%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
OfficialValues verified2026 standard deduction is LDR's own published CPI-indexed figure (RIB 26-005, 2026-01-12, an emergency rule in force all year), not a mechanical 2025 carry-forward. LDR notes the final figure could still move slightly.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 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: flat 3% for 'tax years 2025 and after,' no sunset.
- Form R-1306 — Louisiana Withholding Tables and Formulas (1/26)dam.ldr.la.govTier 1 · Primary authority
Cited for Rate brackets · confirmed
Official LDR Form R-1306, Louisiana Withholding Tables and Formulas (rev. 1/26), downloaded and read: 'formulas based on a 3.09% withholding rate'.
Cited for Corporate rate · confirmed
Official LDR FAQ, fetched this session: flat 5.5%, periods beginning on/after 1/1/2025, no expiration mentioned.
Cited for Standard deduction · confirmed
Official LDR Revenue Information Bulletin 26-005 (January 12, 2026), downloaded and read: 'Using the Consumer Price Index for All Urban Customers (CPI-U) data available as of December 1, 2025, for purposes of the withholding tables a…
Cited for Standard deduction · confirmed
Companion official Notice of Intent PDF (fetched/read this session) republishing the same $12,875/$25,750 figures and the R.S. 47:294(B) CPI-U indexing requirement, plus LFO's fiscal note flagging the ~2.68% actual CPI-U vs.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.