Quick answer
A single freelancer in Louisiana with $75,000 of profit pays about $1,705 of Louisiana income tax in 2026 on top of about $15,495 of federal tax (self-employment tax of 15.3% on 92.35% of profit plus income tax), keeping about $57,800. At $50,000 the state bill is about $1,008; at $100,000, about $2,402.
Louisiana rebuilt its income tax for 2025: the old graduated brackets are gone, replaced by a single 3% rate and a much bigger standard deduction. For most freelancers that means a smaller, simpler state bill. Here is what a Louisiana freelancer owes under the new rules.
How Louisiana compares: in our 50-state take-home pay ranking, a single freelancer with $75,000 of profit keeps $57,800 in Louisiana after federal and state income tax, 14th of 51 (state income tax: $1,705).
Set aside from every payment
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That is $0 of every $1,000 you receive
- Federal income tax share
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- Self-employment tax share
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- State tax share
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- Total to save this year
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Estimate for information only — not tax, legal or financial advice. Federal figures for tax year 2026; state and local taxes are not included unless you enter them. Check your situation with a CPA or enrolled agent.
What you pay on freelance profit
| Tax | Rate |
|---|---|
| Federal self-employment tax | 15.3% on 92.35% of profit (12.4% part capped at $184,500 for 2026) |
| Federal income tax | 10%–37% |
| Louisiana income tax | Flat 3% of Louisiana taxable income |
| Local income tax | None — Louisiana parishes and cities don’t tax income |
The flat 3%
Act 11 of the 2024 Third Extraordinary Session replaced Louisiana’s graduated brackets with a flat 3% rate for tax years beginning on or after January 1, 2025. It also nearly tripled the standard deduction, which is now adjusted for inflation each year: for 2026 it is $12,875 for a single filer. The separate exemptions for dependents, blind taxpayers and taxpayers over 65 were repealed, and Louisiana stopped allowing a deduction for federal income tax back in 2022.
Louisiana starts from your federal adjusted gross income, so business expenses on Schedule C and the deduction for half of your self-employment tax reduce your Louisiana income too. The federal standard deduction and the federal QBI deduction do not carry over.
Estimated payments
Louisiana requires estimated payments if your Louisiana tax after credits and withholding is expected to be more than $1,000 as a single filer ($2,000 if married filing jointly). Pay with Form IT-540ES or online through LaTAP, the Department of Revenue’s portal. The due dates match the IRS: April 15, June 15 and September 15, 2026, and January 15, 2027. Louisiana’s underpayment penalty is 12%, figured on each underpayment for the days it was unpaid, so late quarters are expensive.
Size your federal payments with the quarterly estimated tax calculator, then add one quarter of your expected Louisiana tax to each payment date. See how to pay estimated taxes online for the federal side.
Sole proprietor vs LLC
- A sole proprietor or single-member LLC taxed as a sole proprietor simply reports business income on their personal Louisiana return.
- Under Act 11, an S corporation or partnership that elects to be taxed as a corporation in Louisiana is also taxed at a flat 3%. Factor that in if you’re weighing an S corp election.
- Louisiana LLCs file an annual report with the Secretary of State each year. The Secretary of State’s fee schedule changed on October 1, 2026, so check the current fee before you file.
How much to set aside in Louisiana
In the tax set-aside calculator, enter 3 in the state field. Because the first $12,875 of your Louisiana income is covered by the standard deduction, your real Louisiana cost on total profit is a bit lower than 3%, but 3% is what each extra dollar costs.
Sales tax
Louisiana’s state sales tax rate has been 5% since January 1, 2025, and parishes and cities add their own local sales taxes on top. Only services the law specifically lists are taxable, so most consulting, writing and design work is not. But since January 1, 2025, Louisiana also taxes digital products, access to prewritten software and certain information services such as newsletters, reports and database subscriptions. If you sell physical products, digital downloads or paid information products, register with the Louisiana Department of Revenue.
Frequently asked questions
What is Louisiana's income tax rate for freelancers?
A flat 3% of Louisiana taxable income, which replaced the old graduated brackets starting in 2025. The 2026 standard deduction is $12,875 for a single filer. Louisiana parishes and cities don't tax income.
When are Louisiana estimated tax payments due?
April 15, June 15 and September 15, 2026, and January 15, 2027. They're required if your Louisiana tax after credits and withholding is expected to exceed $1,000 single or $2,000 married filing jointly. The underpayment penalty is 12%, figured for the days each underpayment was unpaid.
Do I have to charge sales tax on services in Louisiana?
Usually not. Only services specifically listed in the law are taxable, so most consulting, writing and design work isn't. But since January 1, 2025, Louisiana taxes digital products, prewritten software access and certain information services such as newsletters and database subscriptions.