- Tax rates for individual filing single, married filing separately, or head of household are
- 2% of the first $12,500
- 4% of the next $37,500
- 6% of taxable income over $50,000
- The above rates remain the same for married couples filing a joint return; however, the taxable income amounts are doubled
- Louisiana's simplifid income tax includes a combined personal exemption and standard deduction of $4,5000 ($9,000 for married couples filing jointly)
- Dependent deduction of $1,000 per dependent
- Age 65 or over deduction is $1,000 for the taxpayer and/or dependent
- Blind deduction is $1,000 for the taxpayer and/or dependent
Source: Louisiana Department of Revenue