Self-employment tax in Louisiana
Louisiana taxes self-employed income at a flat 3% for 2025, with a $12,500 standard deduction for a single filer - on top of federal self-employment and income tax.
What a Louisiana freelancer owes
- Federal self-employment tax of 15.3% (12.4% Social Security + 2.9% Medicare).
- Louisiana flat tax of 3.00% on Louisiana taxable income for 2025, replacing the old 2%, 4%, and 6% brackets.
- Standard deduction of $12,500 for a single filer for 2025, nearly triple the old $4,500, with CPI-U indexing from January 1, 2026. Personal and dependent exemptions were eliminated.
Estimate your Louisiana taxes
Free 1099 self-employment tax calculator — add Louisiana's 3% flat state rate. No sign-up.
Enter Louisiana's 3% flat in the State Tax field for a full estimate.
States with no income tax are set to 0%. Estimate only — adjust for local taxes.
Estimated total tax
$13,567
Effective rate 26.1% on $52,000 net profit
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Estimates use 2026 US federal figures (IRS Rev. Proc. 2025-32): self-employment tax of 15.3% (12.4% Social Security up to the $184,500 wage base + 2.9% Medicare) plus federal income tax on your net profit after the standard deduction. State and local taxes are only included if you set a state rate above. Simplified estimate for planning only — not tax advice.
Guide: Self-employment tax in Louisiana - the flat 3% tax and the $12,500 deduction
Louisiana freelancers owe three layers of tax: federal self-employment tax, federal income tax, and Louisiana tax. For 2025 Louisiana tax is a flat 3% on Louisiana taxable income. Act 11 replaced the old 2%, 4%, and 6% brackets, so there are no brackets to climb any more.
A single filer subtracts a $12,500 standard deduction for 2025, nearly triple the old $4,500. It is $25,000 for married filing jointly or head of household, and it is indexed to CPI-U from January 1, 2026. The old personal and dependent exemptions were eliminated and replaced by the larger deduction, and the section 280C deduction was repealed. A retirement income exemption for age 65 and older doubled to $12,000.
Worked example. On $50,000 of income, Louisiana taxable income is $50,000 minus $12,500 = $37,500. At 3% the tax is $1,125. On $100,000, taxable income is $87,500 and the tax is $2,625. Do not use the old brackets, and do not use 3.09%: that figure is only a withholding-table cushion, not the tax rate.
MoneyFeed keeps your 1099 income and deductible expenses tax-ready on WhatsApp, with a free 1099 calculator for your federal estimate.
FAQ
Act 11 moved Louisiana to a flat 3% tax, raised the single standard deduction to $12,500, eliminated personal and dependent exemptions, and repealed the section 280C deduction. Returns for earlier years used the old graduated system, so do not mix the two.
Yes, to CPI-U from January 1, 2026. The 2025 figure is $12,500 for a single filer regardless of indexing, and later years will move with inflation.
The retirement income exemption for age 65 and older doubled to $12,000 under the same reform. It matters for retirees with freelance income, not for the worked examples above, which assume a single filer below 65 with no retirement income.
Federal estimated payments are generally required if you expect to owe $1,000 or more in federal tax after withholding and credits. Louisiana has its own estimated-payment rules and forms, so check the Louisiana Department of Revenue for its thresholds and due dates before you skip a quarter.
Louisiana freelancer tax — FAQ
Is Louisiana really a flat 3% now?
Yes, for 2025. Act 11 replaced the old graduated 2%, 4%, and 6% brackets with a flat 3% tax on Louisiana taxable income. A 3.09% figure sometimes seen in withholding tables is only a cushion for withholding, not the tax rate.
What is the Louisiana standard deduction?
For 2025 it is $12,500 for a single filer ($25,000 for married filing jointly or head of household), up from $4,500, and it is indexed to CPI-U from January 1, 2026. The old personal and dependent exemptions were replaced by the larger deduction.
How do I estimate my Louisiana 1099 taxes?
Use the free MoneyFeed 1099 calculator for the federal estimate, then add Louisiana tax at 3% of taxable income after the $12,500 deduction. The guide below works out $1,125 on $50,000 of income and $2,625 on $100,000.
Figures are 2026 headline guidance for freelancers and the self-employed, not tax advice. Check current IRS and state rules or a CPA for your situation.