{"place":"Louisiana","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/louisiana","state":{"code":"LA","name":"Louisiana","slug":"louisiana","incomeTax":{"type":"flat","flatRate2026":3,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"For 2026, Louisiana individual income tax is computed at a flat 3% rate. The 2026 estimated-tax worksheet uses a $12,875 standard deduction for single filers ($25,750 married filing jointly or head of household).","source":"https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf"},"estimatedTax":{"form":"IT-540ES","rule":"You must pay estimated tax if your Louisiana income tax after credits and withholding is expected to exceed $1,000 (single) or $2,000 (joint).","schedule":"Same dates as federal (April 15, June 15, Sept. 15, 2026, and Jan. 15, 2027). Farmers and fishermen with at least two-thirds of gross income from farming or fishing can make one payment by Jan. 15, 2027, or skip estimates by filing and paying in full by March 1, 2027. Underpayments are charged a 12% penalty, figured on each underpayment for the number of days it was unpaid.","source":"https://dam.ldr.la.gov/taxforms/IT540ESi-2026.pdf"},"minimumWage2026":{"standard":null,"tippedCash":null,"tipCreditAllowed":true,"notes":"Louisiana has no state minimum wage law. Employers covered by the federal FLSA must pay $7.25 an hour, or a $2.13 cash wage for tipped employees as long as tips bring pay up to $7.25.","source":"https://www.dol.gov/agencies/whd/minimum-wage/state"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Independent Contractor Voluntary Portable Benefits Act (Act 299 of 2026)","summary":"Starting Aug. 1, 2026, any business or app platform can pay into portable benefit accounts for independent contractors. Payments can come from the hiring party's own funds or from a share of the contractor's pay if the contractor opts in in writing (and can opt out at any time). The law says these payments cannot be used as evidence that the worker is an employee.","source":"https://legis.la.gov/legis/ViewDocument.aspx?d=1485562"},{"name":"Unemployment insurance ABC test (La. R.S. 23:1472(12)(E))","summary":"For state unemployment insurance, paid work counts as employment unless the hiring business proves all three of these: the worker is free from control, the work is outside the business's usual course or places of business, and the worker is customarily engaged in an independent trade or business.","source":"https://www.legis.la.gov/legis/Law.aspx?d=83555"}],"notes":"There is no state-level gross receipts or franchise tax on sole proprietors. Parishes and cities can levy a local occupational license tax under La. R.S. 47:341 and following sections, generally scaled to the business's annual gross receipts. Rules and amounts vary by location."},"stateRetirementProgram":{"state":"Louisiana","code":"LA","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/louisiana/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/louisiana/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/louisiana/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/louisiana/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/louisiana/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/louisiana/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/louisiana/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}