Tax rate used in calculating Louisiana state tax for year 2024

Need a Better Way to Calculate Louisiana State Income Tax Withholdings?

Click here to view the step by step guide on
How to Calculate Louisiana State Income Tax Withholdings Automatically

How to Create After the Fact Paychecks and Generate the Paystubs

How to Calculate Federal Withholding Tax

How to Print Paychecks with Stubs on Blank Stock

Why the state income tax is not correct

1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
   
   
2. Subtract the >nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in Step 1.<
   
   
3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.
   
   
4. Multiply the adjusted gross biweekly wages by 26 to determine the annualized gross pay.
   
   
5. Apply the annualized gross pay computed in step 4 to the following table to determine the annual gross tax amount.
   
   

Tax Withholding Table Single (Personal Exemption Code S and 0 (zero))
If the Amount of Taxable Income Is:		The Amount of Louisiana Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$         0	$ 12,500	$        0	plus	2.10%	$        0
12,500	>50,000<	262.50	plus	>3.90%<	12,500
>50,000	and over	1,725.00	plus	5.55%	50,000<





Tax Withholding Table Married (Personal Exemption Code M)
If the Amount of Taxable Income Is:		The Amount of Louisiana Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$         0	$ 25,000	$         0	plus	2.20%	$        0
25,000	>100,000<	550.00	plus	>3.95%<	25,000
>100,000	and over	3,512.50	plus	5.64%	100,000<



6. Determine the annual exemption amount by applying the following guidelines:
   
   

If the Employee Is Claiming Status As:	Then the Annual Exemption Allowance Should Be:
Zero - Personal Exemption Code 0 (zero)	$       0
Single - Personal Exemption Code S	$ 4,500
Married - Personal Exemption Code M	$ 9,000

If the employee claims any dependent exemptions, multiply each by $1,000 and add this to the annual exemption amount computed above.

Note: The personal exemption code is based on the marital status in the first position of the exemption code recorded on the Information/Research Inquiry System (IRIS), Program IR105, State Tax, and the dependent exemptions are the last two positions of the exemption code on IRIS Program 105. For example, if the employee has an exemption code of M02, they would receive an annual exemption amount of $11,000 which is $9,000 for Married and $2,000 for the 2 dependent exemptions.

7. Apply the annual exemption amount computed in step 6 to the following table to determine the annual tax credit.
   
   

Annual Tax Credit Single (Personal Exemption Code S and 0 (zero))
Annual Exemption		The Amount of Louisiana Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$        0	$  12,500	$        0	plus	2.10%	$        0
12,500	and over	262.50	plus	>3.90%<	12,500





Annual Tax Credit Married (Personal Exemption Code M)
Annual Exemption		The Amount of Louisiana Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$        0	$ 25,000	$        0	plus	2.10%	$        0
25,000	and over	525.00	plus	>3.85%<	25,000



8. Subtract the annual tax credit computed in step 7 from the annualized gross tax amount computed in step 5 to determine the annual Louisiana tax withholding amount.
   
   
9. Divide the annual Louisiana tax withholding amount by 26 to obtain the biweekly Louisiana tax withholding amount.