Louisiana State Tax Guide
State tax rates and rules for income, sales, property, fuel, cigarette, and other taxes that impact Louisiana residents.
- (opens in new tab)
- (opens in new tab)
- (opens in new tab)
- Newsletter sign up Newsletter
Bottom Line
Middle-Class Families: Tax-Friendly (Go to the Kiplinger Tax Map for Middle-Class Families)
Retirees: Tax-Friendly (Go to the Kiplinger Tax Map for Retirees)
The Pelican State is homeowner-friendly, with a statewide median property tax rate that's among the lowest in the country. Income tax rates aren't too bad, either. And they were just lowered for most people starting with the 2022 tax year.

Sign up for Kiplinger’s Free E-Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
But shoppers in Louisiana face the highest average combined state and local sales tax rate in country, according to the Tax Foundation. And localities are allowed to tax the sale of groceries, even though the state does not. Overall, though, the state's tax burden on residents is lower than average.
Louisiana Income Taxes
Louisiana Income Tax Range
Low: 1.85% (on $12,500 or less of taxable income for individuals, $25,000 for joint filers)
High: 4.25% (on more than $50,000 of taxable income; $100,000 for joint filers)
The personal income tax rates will be reduced beginning April 1, 2024, and each April 1 thereafter through 2034, if the prior fiscal year's actual individual income tax collections exceed the actual tax collections for the fiscal year ending June 30, 2019, adjusted annually by the growth factor provided in the state constitution.
Louisiana Taxation of Social Security Benefits
Social Security benefits are not taxed by the state.
Louisiana Tax Breaks for Other Retirement Income
Income from federal government, designated Louisiana state and local government, and military retirement plans is fully exempt. Railroad Retirement benefits are also exempt.
In addition, taxpayers 65 and older can exclude up to $6,000 of other federally-taxable retirement income, including payments from private pensions, annuities and IRAs (up to $12,000 for joint filers).
Louisiana Sales Tax
4.45% state levy. Localities can add as much as 7%, and the average combined rate is 9.55%, according to the Tax Foundation.
- Groceries: Exempt from state tax, but local taxes may apply
- Clothing: Taxable
- Motor Vehicles: Taxable
- Prescription Drugs: Exempt from state tax, but local taxes may apply
Louisiana Real Property Taxes
In Louisiana, the median property tax rate is $552 per $100,000 of assessed home value.
Louisiana Property Tax Breaks for Retirees
Homeowners who are 65 or older with adjusted gross income of less than $100,000 can benefit from freezing the assessed value of their homestead. This benefit is lost if improvements in excess of 25% of the home's value are added.
Louisiana Motor Fuel Taxes
Gasoline: 20.01¢ per gallon.
Diesel: 20.01¢ per gallon.
Louisiana Sin Taxes
Cigarettes: $1.08 per pack
Smokeless tobacco: 20% of manufacturer's price
Smoking tobacco: 33% of manufacturer's price
Snuff: 20% of manufacturer's price
Cigars: 8% to 20% of manufacturer's price
Vapor products: $0.05 per ml
Beer: $0.40 per gallon
Wine: $0.76 per gallon (Sparkling: $2.08 per gallon)
Liquor: $3.03 per gallon
Louisiana Estate and Inheritance Taxes
No estate or inheritance tax.
Rocky was a Senior Tax Editor for Kiplinger from October 2018 to January 2023. He has more than 20 years of experience covering federal and state tax developments. Before coming to Kiplinger, he worked for Wolters Kluwer Tax & Accounting and Kleinrock Publishing, where he provided breaking news and guidance for CPAs, tax attorneys, and other tax professionals. He has also been quoted as an expert by USA Today, Forbes, U.S. News & World Report, Reuters, Accounting Today, and other media outlets. Rocky has a law degree from the University of Connecticut and a B.A. in History from Salisbury University.
-
-
Is Retirement in 2023 Still Possible?
Yes, it is, if you have a customized plan specific to your retirement. If you do, you’re in the minority, though, so here are some ways to develop that plan.
By Nicholas J. Toman, CFP® • Published
-
Top Money Market Accounts 2023
Money market accounts are interest-bearing accounts at a bank or credit union, typically paying high interest rates. Here are the best right now.
By Erin Bendig • Published
-
IRS Tax Deadline Extended for Some New Yorkers
Some taxpayers in New York now have more time to file their federal tax returns since the IRS extended the tax deadline.
By Kelley R. Taylor • Published
-
Lawmakers Propose Tax Hikes to Combat Climate Change
Climate change is prompting some lawmakers to propose property tax hikes to fund mitigation efforts while scientists say that global warming could reach a critical level in less than a decade.
By Kelley R. Taylor • Published
-
Etsy, eBay, PayPal Want IRS 1099-K Relief for Online Sellers
Companies like ebay, Etsy, and PayPal want Congress to raise the new $600 reporting threshold for IRS Form1099-K to give relief to millions of sellers who use their sites.
By Kelley R. Taylor • Published
-
Is Your First RMD Due April 1?
The IRS is reminding some retirees of an important required minimum distribution (RMD) deadline that is just around the corner.
By Kelley R. Taylor • Published
-
Pink Tax: What Does Price Discrimination Cost Women?
Women's History month is a good time to revisit the “pink tax”—a form of price discrimination that’s banned in many states but costs women millions of dollars each year.
By Kelley R. Taylor • Published
-
Biden Wants a Wealth Tax: Should Billionaires Pay More?
Debate over how much tax billionaires and millionaires should pay is heating up given the wealth in the Biden budget.
By Kelley R. Taylor • Last updated
-
Tax Day 2023: When Is the Last Day to File Your Taxes?
tax deadline Tax Day for most of us is April 18. This is when Federal income tax returns are due. But some people have some extra time to file. Are you one of them?
By Rocky Mengle • Published
-
Income Tax Brackets for 2023 Are Set
Although the federal tax rates didn't change, the tax bracket income ranges for the 2023 tax year are adjusted to account for inflation.
By Rocky Mengle • Published