1031 Exchange Louisiana


Capital Gains Rates

State Rate
Local Rate
Combined Rate

Income Tax Rates

Single Filer

Rates   Brackets
2.00% > $0
4.00% > $12,500
6.00% > $50,000

Married Filing Jointly

Rates   Brackets
2.00% > $0
4.00% > $25,000
6.00% > $100,000

Standard Deduction

Single Couple
n.a. n.a.

Personal Exemption

Single Couple Dependent
$4,500 $9,000 $1,000

Additional State Capital Gains Tax Information for Louisiana

Louisiana allows taxpayers to deduct federal income taxes from their state taxable income. The Combined Rate accounts for State and Local tax rates on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations.

Additional State Income Tax Information for Louisiana

Louisiana’s deduction for federal taxes is equal to your total federal income tax liability on your return after subtracting any non-refundable tax credits (equal to line 55 on Form 1040). These states allow some or all of federal income tax paid to be deducted from state taxable income. Standard deduction and personal exemptions are combined: $4,500 for single filers and married taxpayers filing separately; $9,000 for married taxpayers filing jointly and heads of household.

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Tax data per Tax Foundation as of January 1, 2016. Last Updated February 11, 2017.

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