How Louisiana withholding works
The Department of Revenue’s 2026 formula is:
W = (S − D ÷ N) × 3.09%
where S is pay per paycheck, N the number of paychecks and D the standard deduction claimed on Form L-4: $12,875 (single, married filing separately) or $25,750 (married joint, surviving spouse, head of household). Claiming “0” means no deduction.
The department’s examples – $700 weekly single ($13.98) and $4,600 biweekly married ($111.54) – are reproduced exactly.
Worked example: $60,000 in Louisiana
Single, $60,000 salary, paid every two weeks, Louisiana
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Louisiana withholds $56. Take-home pay is $1,882 per paycheck, or $48,934 a year.
Take-home pay per paycheck$1,882.0626 paychecks a year
- Take-home pay per year
- $48,934
- Federal income tax withheld
- $193.08
- Louisiana income tax withheld
- $56.013.09% withholding rate
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Louisiana income tax | −$56.01 | −$1,456.26 |
| Take-home pay | $1,882.06 | $48,933.62 |
At $100,000 a year, take-home pay is about $76,488 a year.