Louisiana Tax Guide for Employers (2026) 

Louisiana underwent a significant overhaul of its income tax system effective January 1, 2025. The state transitioned from a multi-bracket progressive system to a single flat tax rate, simplifying withholding for employers and payroll administrators. 

Effective January 1, 2025, Louisiana imposes a flat state income tax rate of 3.09% on all earned wages. The amount withheld is based on the employee’s filing status and the standard deduction they claim on Form L-4. Standard deductions are $12,875 for Single and $25,750 for Married Filing Jointly. 

Louisiana supports the following supplemental calculation methods. Supplemental wages such as bonuses and commissions will be calculated using the applicable method. 

Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 0%. 

Follow these steps to begin withholding Louisiana payroll taxes for your employees: 

1. Obtain your Federal EIN at irs.gov
2. Register with the Louisiana Department of Revenue at revenue.louisiana.gov
3. Register for SUTA with Louisiana Workforce Commission at laworks.net
4. Submit a Netchex tax team request to enable Louisiana SIT and SUTA
5. Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
6. Configure any additional tax settings in the employee profile

Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Louisiana payroll taxes on your behalf. 

The following are general filing and deposit deadlines for Louisiana payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at Louisiana Department of Revenue. 

Note: Deadlines are subject to change. Always confirm current requirements directly with Louisiana Department of Revenue at https://revenue.louisiana.gov/. 

The following official resources will help you stay current on Louisiana payroll tax requirements: 

• Louisiana Department of Revenue
• Louisiana DOR Withholding
• Louisiana Form L-4

What form do Louisiana employees complete? 

Employees complete Form L-4, the Louisiana Employee Withholding Exemption Certificate. 

What is Louisiana’s top income tax rate? 

Louisiana’s top income tax rate is 4.25% (on income over $50,000). 

What is Louisiana’s SUTA wage base? 

Louisiana’s SUTA wage base is $7,700 per employee per year. Verify at laworks.net. 

Does Louisiana have local payroll taxes? 

No. Louisiana does not impose local payroll taxes. 

What is Louisiana’s supplemental withholding rate? 

Louisiana uses the employee’s regular rate for supplemental wages.