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Louisiana Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 47:200, et seq. |
| Who is Required to File | Residents and nonresidents on Louisiana income; Individuals permanently domiciled in the state are taxed on all income from whatever source; All others are taxed on Louisiana income; Partnerships are not taxable |
| Rate | First $10,000, 2%; Next $40,000, 4%; Over $50,000, 6% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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