Louisiana Tax Changes 2026: A CPA Guide | HelloBooks Louisiana 2025 returns: flat 3% rate, $12,500 and $25,000 standard deductions, a doubled retirement exclusion, repealed extra exemptions, due May 15.
The 2024 tax reform shows up in full on the 2025 IT-540. Flat rate, bigger standard deduction, fewer exemptions, and a long list of retired codes.
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Flat rate, 2025
3%
Applies: Tax year 2025From IRS.gov · checked October 10, 2026
Act 11 of the 2024 Third Extraordinary Session set a flat 3% rate. The standard deduction is $12,500 for single and married filing separately, and $25,000 for joint, qualifying surviving spouse and head of household filers.
The retirement income exemption for taxpayers 65 and older (code 06E) rose from $6,000 to $12,000.
Calendar-year 2025 returns are due May 15, 2026, with an automatic extension to November 16, 2026 for filing. Payment is still due May 15.
The instructions do not mention the federal tips or overtime deductions. Louisiana sales tax is covered at /us/sales-tax/louisiana.
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
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