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Controlling Your Taxes Your State Tax Obligations Louisiana Taxes on Business Income in Louisiana Personal Income Tax in Louisiana
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If you are a resident or nonresident of Louisiana and receive taxable income individually from property owned or business transacted in Louisiana, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.
Since the 2003 tax year, the following rates apply to an individual taxpayer's taxable income:
| Taxable Net Income | Rate of Tax |
| First $12,500 | 2% |
| Next $12,500 | 4% |
| Excess over $25,000 | 6% |
The above tax brackets apply to those filing a single, married filing separately, or head of household return. For those that are married filing jointly or filing as a qualifying surviving spouse, the tax rates remain the same, except the taxable net income amounts are doubled for each bracket.
