Last updated: December 17th, 2025
Each state has unique income tax withholding rules. Below are Louisiana's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | LA |
|---|---|
| State Tax Withholding State Code | 22 |
| Acceptable Exemption Form | L-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, M, H, 0 |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Louisiana's L-4 form permits one exemption for each person the employee will claim on their state return. This typically means 1 for the employee, 1 for a spouse (if filing jointly) - claimed by the higher-earning spouse usually - and 1 per dependent. Louisiana does not provide special additional allowances for being elderly or blind on the L-4; the state tax computation accounts for age credits separately. Filing status itself (single, married) does not change the count of allowances but does affect the withholding tables used.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 exemption | Base exemption for employee |
| Spouse | 1 exemption | If filing jointly (usually claimed by higher-earning spouse) |
| Each Dependent | 1 exemption | Per dependent |
Total Exemptions = Yourself + Spouse + Dependents
Louisiana does not provide special additional allowances for age or blindness on the L-4 form. Age credits are handled separately in the tax computation. Filing status affects which withholding tables are used but not the exemption count.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
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.
Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to determine the annualized gross pay.
Determine the annual deduction amount by applying the following guidelines.
Apply the annual exemption amount computed in step 6 to the following table to determine the annual tax credit.
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.
Divide the annual Louisiana tax withholding amount by 26 to obtain the biweekly Louisiana tax withholding amount.
Want to calculate in an easier way? Learn how to calculate Louisiana taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $0 |
| For each allowance | $12,500 |
Personal exemption: $12,500 for Single or Married Filing Separately. Each dependent exemption adds $1,000.
| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $0 |
| For each allowance | $25,000 |
Personal exemption: $25,000 for Married-Joint Return or Head of Household. Each dependent exemption adds $1,000.
Louisiana uses a tax credit system based on annual exemptions. The tax is calculated as 3.09% of annual wages, then a tax credit is applied based on the exemption amount.
Annual Tax = (Annual Wages × 3.09%) - Tax Credit
ezPaycheck simplifies payroll calculations, including Louisiana's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Louisiana state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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