LAC 61:I.1501
LAC 61:I.1501. Income Tax Withholding Tables
Cite as La. Admin. Code tit. 61, pt. I, § 1501
A. Employers required to deduct and withhold taxes pursuant to R.S. 47:112 shall deduct and withhold tax in an amount determined in accordance with the tables provided in Subsection C, the formulas provided in Subsection D, or a formula that produces equivalent amounts.
B. Wage Bracket Tables and Instructions
1. Select the set of tables that corresponds to the payroll period of the employee.
2. With the use of the information obtained from Form R-1300(L-4), Employee’s Withholding Exemption Certificate, determine which column of the tables to use.
a. If your employee does not claim a standard deduction, use the column in the table designated 0.
b. If your employee utilizes the filing status of Single Individual or Married-Separate the column in the table designated 1.
c. If your employee utilizes the filing status of Married-Joint, Qualified Surviving Spouse, or Head of Household, use the column in the table designated 2.
C. Withholding Tax Tables
1. For the purposes of the withholding tax tables:
a. Filers utilizing a filing status of Single Individual or Married-Separate are allowed a standard deduction in the amount of $12,875.00;
b. Filers utilizing a filing status of Married-Joint, Qualified Surviving Spouse, or Head of Household are allowed a standard deduction in an amount equal to 200 percent of the dollar amount provided for single individuals.
2. Withholding Tables—Effective on or after January 1, 2026:
Daily Louisiana Income Tax Withholding Table
Standard Deduction: | 0 | 1 | 2
Salary Range:
Min | Max
0.00 | 10.00 | 0.15 | 0.00
10.01 | 12.00 | 0.34 | 0.00
12.01 | 14.00 | 0.40 | 0.00
14.01 | 16.00 | 0.46 | 0.00
16.01 | 18.00 | 0.53 | 0.00
18.01 | 20.00 | 0.59 | 0.00
20.01 | 22.00 | 0.65 | 0.00
22.01 | 24.00 | 0.71 | 0.00
24.01 | 26.00 | 0.77 | 0.00
26.01 | 28.00 | 0.83 | 0.00
28.01 | 30.00 | 0.90 | 0.00
30.01 | 32.00 | 0.96 | 0.00
32.01 | 34.00 | 1.02 | 0.00
34.01 | 36.00 | 1.08 | 0.00
36.01 | 38.00 | 1.14 | 0.00
38.01 | 40.00 | 1.21 | 0.00
40.01 | 42.00 | 1.27 | 0.00
42.01 | 44.00 | 1.33 | 0.00
44.01 | 46.00 | 1.39 | 0.00
46.01 | 48.00 | 1.45 | 0.00
48.01 | 50.00 | 1.51 | 0.00
50.01 | 52.00 | 1.58 | 0.05 | 0.00
52.01 | 54.00 | 1.64 | 0.11 | 0.00
54.01 | 56.00 | 1.70 | 0.17 | 0.00
56.01 | 58.00 | 1.76 | 0.23 | 0.00
58.01 | 60.00 | 1.82 | 0.29 | 0.00
60.01 | 62.00 | 1.88 | 0.35 | 0.00
62.01 | 64.00 | 1.95 | 0.42 | 0.00
64.01 | 66.00 | 2.01 | 0.48 | 0.00
66.01 | 68.00 | 2.07 | 0.54 | 0.00
68.01 | 70.00 | 2.13 | 0.60 | 0.00
70.01 | 72.00 | 2.19 | 0.66 | 0.00
72.01 | 74.00 | 2.26 | 0.73 | 0.00
74.01 | 76.00 | 2.32 | 0.79 | 0.00
76.01 | 78.00 | 2.38 | 0.85 | 0.00
78.01 | 80.00 | 2.44 | 0.91 | 0.00
80.01 | 82.00 | 2.50 | 0.97 | 0.00
82.01 | 84.00 | 2.56 | 1.03 | 0.00
84.01 | 86.00 | 2.63 | 1.10 | 0.00
86.01 | 88.00 | 2.69 | 1.16 | 0.00
88.01 | 90.00 | 2.75 | 1.22 | 0.00
90.01 | 92.00 | 2.81 | 1.28 | 0.00
92.01 | 94.00 | 2.87 | 1.34 | 0.00
94.01 | 96.00 | 2.94 | 1.41 | 0.00
96.01 | 98.00 | 3.00 | 1.47 | 0.00
98.01 | 100.00 | 3.06 | 1.53 | 0.00
100.01 | 102.00 | 3.12 | 1.59 | 0.06
102.01 | 104.00 | 3.18 | 1.65 | 0.12
104.01 | 106.00 | 3.24 | 1.71 | 0.18
106.01 | 108.00 | 3.31 | 1.78 | 0.25
108.01 | 110.00 | 3.37 | 1.84 | 0.31
110.01 | 112.00 | 3.43 | 1.90 | 0.37
112.01 | 114.00 | 3.49 | 1.96 | 0.43
114.01 | 116.00 | 3.55 | 2.02 | 0.49
116.01 | 118.00 | 3.62 | 2.09 | 0.56
118.01 | 120.00 | 3.68 | 2.15 | 0.62
120.01 | 122.00 | 3.74 | 2.21 | 0.68
122.01 | 124.00 | 3.80 | 2.27 | 0.74
124.01 | 126.00 | 3.86 | 2.33 | 0.80
126.01 | 128.00 | 3.92 | 2.39 | 0.86
128.01 | 130.00 | 3.99 | 2.46 | 0.93
130.01 | 132.00 | 4.05 | 2.52 | 0.99
132.01 | 134.00 | 4.11 | 2.58 | 1.05
134.01 | 136.00 | 4.17 | 2.64 | 1.11
136.01 | 138.00 | 4.23 | 2.70 | 1.17
138.01 | 140.00 | 4.30 | 2.76 | 1.23
140.01 | 142.00 | 4.36 | 2.83 | 1.30
142.01 | 144.00 | 4.42 | 2.89 | 1.36
144.01 | 146.00 | 4.48 | 2.95 | 1.42
146.01 | 148.00 | 4.54 | 3.01 | 1.48
148.01 | 150.00 | 4.60 | 3.07 | 1.54
150.01 | 152.00 | 4.67 | 3.14 | 1.61
152.01 | 154.00 | 4.73 | 3.20 | 1.67
154.01 | 156.00 | 4.79 | 3.26 | 1.73
156.01 | 158.00 | 4.85 | 3.32 | 1.79
158.01 | 160.00 | 4.91 | 3.38 | 1.85
160.01 | 162.00 | 4.97 | 3.44 | 1.91
162.01 | 164.00 | 5.04 | 3.51 | 1.98
164.01 | 166.00 | 5.10 | 3.57 | 2.04
166.01 | 168.00 | 5.16 | 3.63 | 2.10
168.01 | 170.00 | 5.22 | 3.69 | 2.16
170.01 | 172.00 | 5.28 | 3.75 | 2.22
172.01 | 174.00 | 5.35 | 3.82 | 2.29
174.01 | 176.00 | 5.41 | 3.88 | 2.35
176.01 | 178.00 | 5.47 | 3.94 | 2.41
178.01 | 180.00 | 5.53 | 4.00 | 2.47
180.01 | 182.00 | 5.59 | 4.06 | 2.53
182.01 | 184.00 | 5.65 | 4.12 | 2.59
184.01 | 186.00 | 5.72 | 4.19 | 2.66
186.01 | 188.00 | 5.78 | 4.25 | 2.72
188.01 | 190.00 | 5.84 | 4.31 | 2.78
190.01 | 192.00 | 5.90 | 4.37 | 2.84
192.01 | 194.00 | 5.96 | 4.43 | 2.90
194.01 | 196.00 | 6.03 | 4.50 | 2.97
196.01 | 198.00 | 6.09 | 4.56 | 3.03
198.01 | 200.00 | 6.15 | 4.62 | 3.09
200.01 | 202.00 | 6.21 | 4.68 | 3.15
202.01 | 204.00 | 6.27 | 4.74 | 3.21
204.01 | 206.00 | 6.33 | 4.80 | 3.27
206.01 | 208.00 | 6.40 | 4.87 | 3.34
208.01 | 210.00 | 6.46 | 4.93 | 3.40
210.01 | 212.00 | 6.52 | 4.99 | 3.46
212.01 | 214.00 | 6.58 | 5.05 | 3.52
214.01 | 216.00 | 6.64 | 5.11 | 3.58
216.01 | 218.00 | 6.71 | 5.18 | 3.65
218.01 | 220.00 | 6.77 | 5.24 | 3.71
220.01 | 222.00 | 6.83 | 5.30 | 3.77
222.01 | 224.00 | 6.89 | 5.36 | 3.83
224.01 | 226.00 | 6.95 | 5.42 | 3.89
226.01 | 228.00 | 7.01 | 5.48 | 3.95
228.01 | 230.00 | 7.08 | 5.55 | 4.02
230.01 | 232.00 | 7.14 | 5.61 | 4.08
232.01 | 234.00 | 7.20 | 5.67 | 4.14
234.01 | 236.00 | 7.26 | 5.73 | 4.20
236.01 | 238.00 | 7.32 | 5.79 | 4.26
238.01 | 240.00 | 7.39 | 5.85 | 4.32
240.01 | 242.00 | 7.45 | 5.92 | 4.39
242.01 | 244.00 | 7.51 | 5.98 | 4.45
244.01 | 246.00 | 7.57 | 6.04 | 4.51
246.01 | 248.00 | 7.63 | 6.10 | 4.57
248.01 | 250.00 | 7.69 | 6.16 | 4.63
250.01 | 252.00 | 7.76 | 6.23 | 4.70
252.01 | 254.00 | 7.82 | 6.29 | 4.76
254.01 | 256.00 | 7.88 | 6.35 | 4.82
256.01 | 258.00 | 7.94 | 6.41 | 4.88
258.01 | 260.00 | 8.00 | 6.47 | 4.94
260.01 | 262.00 | 8.06 | 6.53 | 5.00
262.01 | 264.00 | 8.13 | 6.60 | 5.07
264.01 | 266.00 | 8.19 | 6.66 | 5.13
266.01 | 268.00 | 8.25 | 6.72 | 5.19
268.01 | 270.00 | 8.31 | 6.78 | 5.25
270.01 | 272.00 | 8.37 | 6.84 | 5.31
272.01 | 274.00 | 8.44 | 6.91 | 5.38
274.01 | 276.00 | 8.50 | 6.97 | 5.44
276.01 | 278.00 | 8.56 | 7.03 | 5.50
278.01 | 280.00 | 8.62 | 7.09 | 5.56
280.01 | 282.00 | 8.68 | 7.15 | 5.62
282.01 | 284.00 | 8.74 | 7.21 | 5.68
284.01 | 286.00 | 8.81 | 7.28 | 5.75
286.01 | 288.00 | 8.87 | 7.34 | 5.81
288.01 | 290.00 | 8.93 | 7.40 | 5.87
290.01 | 292.00 | 8.99 | 7.46 | 5.93
292.01 | 294.00 | 9.05 | 7.52 | 5.99
294.01 | 296.00 | 9.12 | 7.59 | 6.06
296.01 | 298.00 | 9.18 | 7.65 | 6.12
298.01 | 300.00 | 9.24 | 7.71 | 6.18
300.01 | 302.00 | 9.30 | 7.77 | 6.24
302.01 | 304.00 | 9.36 | 7.83 | 6.30
304.01 | 306.00 | 9.42 | 7.89 | 6.36
306.01 | 308.00 | 9.49 | 7.96 | 6.43
308.01 | 310.00 | 9.55 | 8.02 | 6.49
310.01 | 312.00 | 9.61 | 8.08 | 6.55
312.01 | 314.00 | 9.67 | 8.14 | 6.61
314.01 | 316.00 | 9.73 | 8.20 | 6.67
316.01 | 318.00 | 9.80 | 8.27 | 6.74
318.01 | 320.00 | 9.86 | 8.33 | 6.80
320.01 | 322.00 | 9.92 | 8.39 | 6.86
322.01 | 324.00 | 9.98 | 8.45 | 6.92
324.01 | 326.00 | 10.04 | 8.51 | 6.98
326.01 | 328.00 | 10.10 | 8.57 | 7.04
328.01 | 330.00 | 10.17 | 8.64 | 7.11
330.01 | 332.00 | 10.23 | 8.70 | 7.17
332.01 | 334.00 | 10.29 | 8.76 | 7.23
334.01 | 336.00 | 10.35 | 8.82 | 7.29
336.01 | 338.00 | 10.41 | 8.88 | 7.35
338.01 | 340.00 | 10.48 | 8.94 | 7.41
340.01 | 342.00 | 10.54 | 9.01 | 7.48
342.01 | 344.00 | 10.60 | 9.07 | 7.54
344.01 | 346.00 | 10.66 | 9.13 | 7.60
346.01 | 348.00 | 10.72 | 9.19 | 7.66
348.01 | 350.00 | 10.78 | 9.25 | 7.72
350.01 | 352.00 | 10.85 | 9.32 | 7.79
352.01 | 354.00 | 10.91 | 9.38 | 7.85
354.01 | 356.00 | 10.97 | 9.44 | 7.91
356.01 | 358.00 | 11.03 | 9.50 | 7.97
358.01 | 360.00 | 11.09 | 9.56 | 8.03
360.01 | 362.00 | 11.15 | 9.62 | 8.09
362.01 | 364.00 | 11.22 | 9.69 | 8.16
364.01 | 366.00 | 11.28 | 9.75 | 8.22
366.01 | 368.00 | 11.34 | 9.81 | 8.28
368.01 | 370.00 | 11.40 | 9.87 | 8.34
370.01 | 372.00 | 11.46 | 9.93 | 8.40
372.01 | 374.00 | 11.53 | 10.00 | 8.47
374.01 | 376.00 | 11.59 | 10.06 | 8.53
376.01 | 378.00 | 11.65 | 10.12 | 8.59
378.01 | 380.00 | 11.71 | 10.18 | 8.65
380.01 | 382.00 | 11.77 | 10.24 | 8.71
382.01 | 384.00 | 11.83 | 10.30 | 8.77
384.01 | 386.00 | 11.90 | 10.37 | 8.84
(Add 3.09% for amounts in excess of $386)
Weekly Louisiana Income Tax Withholding Table
Standard Deduction: | 0 | 1 | 2
Salary Range:
Min | Max
0.00 | 50.00 | 0.77 | 0.00
50.01 | 70.00 | 1.85 | 0.00
70.01 | 90.00 | 2.47 | 0.00
90.01 | 110.00 | 3.09 | 0.00
110.01 | 130.00 | 3.71 | 0.00
130.01 | 150.00 | 4.33 | 0.00
150.01 | 170.00 | 4.94 | 0.00
170.01 | 190.00 | 5.56 | 0.00
190.01 | 210.00 | 6.18 | 0.00
210.01 | 230.00 | 6.80 | 0.00
230.01 | 250.00 | 7.42 | 0.00
250.01 | 270.00 | 8.03 | 0.38 | 0.00
270.01 | 290.00 | 8.65 | 1.00 | 0.00
290.01 | 310.00 | 9.27 | 1.62 | 0.00
310.01 | 330.00 | 9.89 | 2.24 | 0.00
330.01 | 350.00 | 10.51 | 2.86 | 0.00
350.01 | 370.00 | 11.12 | 3.47 | 0.00
370.01 | 390.00 | 11.74 | 4.09 | 0.00
390.01 | 410.00 | 12.36 | 4.71 | 0.00
410.01 | 430.00 | 12.98 | 5.33 | 0.00
430.01 | 450.00 | 13.60 | 5.95 | 0.00
450.01 | 470.00 | 14.21 | 6.56 | 0.00
470.01 | 490.00 | 14.83 | 7.18 | 0.00
490.01 | 510.00 | 15.45 | 7.80 | 0.15
510.01 | 530.00 | 16.07 | 8.42 | 0.77
530.01 | 550.00 | 16.69 | 9.04 | 1.38
550.01 | 570.00 | 17.30 | 9.65 | 2.00
570.01 | 590.00 | 17.92 | 10.27 | 2.62
590.01 | 610.00 | 18.54 | 10.89 | 3.24
610.01 | 630.00 | 19.16 | 11.51 | 3.86
630.01 | 650.00 | 19.78 | 12.13 | 4.47
650.01 | 670.00 | 20.39 | 12.74 | 5.09
670.01 | 690.00 | 21.01 | 13.36 | 5.71
690.01 | 710.00 | 21.63 | 13.98 | 6.33
710.01 | 730.00 | 22.25 | 14.60 | 6.95
730.01 | 750.00 | 22.87 | 15.22 | 7.56
750.01 | 770.00 | 23.48 | 15.83 | 8.18
770.01 | 790.00 | 24.10 | 16.45 | 8.80
790.01 | 810.00 | 24.72 | 17.07 | 9.42
810.01 | 830.00 | 25.34 | 17.69 | 10.04
830.01 | 850.00 | 25.96 | 18.31 | 10.65
850.01 | 870.00 | 26.57 | 18.92 | 11.27
870.01 | 890.00 | 27.19 | 19.54 | 11.89
890.01 | 910.00 | 27.81 | 20.16 | 12.51
910.01 | 930.00 | 28.43 | 20.78 | 13.13
930.01 | 950.00 | 29.05 | 21.40 | 13.74
950.01 | 970.00 | 29.66 | 22.01 | 14.36
970.01 | 990.00 | 30.28 | 22.63 | 14.98
990.01 | 1,010.00 | 30.90 | 23.25 | 15.60
1,010.01 | 1,030.00 | 31.52 | 23.87 | 16.22
1,030.01 | 1,050.00 | 32.14 | 24.49 | 16.83
1,050.01 | 1,070.00 | 32.75 | 25.10 | 17.45
1,070.01 | 1,090.00 | 33.37 | 25.72 | 18.07
1,090.01 | 1,110.00 | 33.99 | 26.34 | 18.69
1,110.01 | 1,130.00 | 34.61 | 26.96 | 19.31
1,130.01 | 1,150.00 | 35.23 | 27.58 | 19.92
1,150.01 | 1,170.00 | 35.84 | 28.19 | 20.54
1,170.01 | 1,190.00 | 36.46 | 28.81 | 21.16
1,190.01 | 1,210.00 | 37.08 | 29.43 | 21.78
1,210.01 | 1,230.00 | 37.70 | 30.05 | 22.40
1,230.01 | 1,250.00 | 38.32 | 30.67 | 23.01
1,250.01 | 1,270.00 | 38.93 | 31.28 | 23.63
1,270.01 | 1,290.00 | 39.55 | 31.90 | 24.25
1,290.01 | 1,310.00 | 40.17 | 32.52 | 24.87
1,310.01 | 1,330.00 | 40.79 | 33.14 | 25.49
1,330.01 | 1,350.00 | 41.41 | 33.76 | 26.10
1,350.01 | 1,370.00 | 42.02 | 34.37 | 26.72
1,370.01 | 1,390.00 | 42.64 | 34.99 | 27.34
1,390.01 | 1,410.00 | 43.26 | 35.61 | 27.96
1,410.01 | 1,430.00 | 43.88 | 36.23 | 28.58
1,430.01 | 1,450.00 | 44.50 | 36.85 | 29.19
1,450.01 | 1,470.00 | 45.11 | 37.46 | 29.81
1,470.01 | 1,490.00 | 45.73 | 38.08 | 30.43
1,490.01 | 1,510.00 | 46.35 | 38.70 | 31.05
1,510.01 | 1,530.00 | 46.97 | 39.32 | 31.67
1,530.01 | 1,550.00 | 47.59 | 39.94 | 32.28
1,550.01 | 1,570.00 | 48.20 | 40.55 | 32.90
1,570.01 | 1,590.00 | 48.82 | 41.17 | 33.52
1,590.01 | 1,610.00 | 49.44 | 41.79 | 34.14
1,610.01 | 1,630.00 | 50.06 | 42.41 | 34.76
1,630.01 | 1,650.00 | 50.68 | 43.03 | 35.37
1,650.01 | 1,670.00 | 51.29 | 43.64 | 35.99
1,670.01 | 1,690.00 | 51.91 | 44.26 | 36.61
1,690.01 | 1,710.00 | 52.53 | 44.88 | 37.23
1,710.01 | 1,730.00 | 53.15 | 45.50 | 37.85
1,730.01 | 1,750.00 | 53.77 | 46.12 | 38.46
1,750.01 | 1,770.00 | 54.38 | 46.73 | 39.08
1,770.01 | 1,790.00 | 55.00 | 47.35 | 39.70
1,790.01 | 1,810.00 | 55.62 | 47.97 | 40.32
1,810.01 | 1,830.00 | 56.24 | 48.59 | 40.94
1,830.01 | 1,850.00 | 56.86 | 49.21 | 41.55
1,850.01 | 1,870.00 | 57.47 | 49.82 | 42.17
1,870.01 | 1,890.00 | 58.09 | 50.44 | 42.79
1,890.01 | 1,910.00 | 58.71 | 51.06 | 43.41
1,910.01 | 1,930.00 | 59.33 | 51.68 | 44.03
1,930.01 | 1,950.00 | 59.95 | 52.30 | 44.64
(Add 3.09% for amounts in excess of $1,950)
Biweekly Louisiana Income Tax Withholding Table
Standard Deduction: | 0 | 1 | 2
Salary Range:
Min | Max
0.00 | 100.00 | 1.55 | 0.00
100.01 | 140.00 | 3.71 | 0.00
140.01 | 180.00 | 4.94 | 0.00
180.01 | 220.00 | 6.18 | 0.00
220.01 | 260.00 | 7.42 | 0.00
260.01 | 300.00 | 8.65 | 0.00
300.01 | 340.00 | 9.89 | 0.00
340.01 | 380.00 | 11.12 | 0.00
380.01 | 420.00 | 12.36 | 0.00
420.01 | 460.00 | 13.60 | 0.00
460.01 | 500.00 | 14.83 | 0.00
500.01 | 540.00 | 16.07 | 0.77 | 0.00
540.01 | 580.00 | 17.30 | 2.00 | 0.00
580.01 | 620.00 | 18.54 | 3.24 | 0.00
620.01 | 660.00 | 19.78 | 4.47 | 0.00
660.01 | 700.00 | 21.01 | 5.71 | 0.00
700.01 | 740.00 | 22.25 | 6.95 | 0.00
740.01 | 780.00 | 23.48 | 8.18 | 0.00
780.01 | 820.00 | 24.72 | 9.42 | 0.00
820.01 | 860.00 | 25.96 | 10.65 | 0.00
860.01 | 900.00 | 27.19 | 11.89 | 0.00
900.01 | 940.00 | 28.43 | 13.13 | 0.00
940.01 | 980.00 | 29.66 | 14.36 | 0.00
980.01 | 1,020.00 | 30.90 | 15.60 | 0.30
1,020.01 | 1,060.00 | 32.14 | 16.83 | 1.53
1,060.01 | 1,100.00 | 33.37 | 18.07 | 2.77
1,100.01 | 1,140.00 | 34.61 | 19.31 | 4.01
1,140.01 | 1,180.00 | 35.84 | 20.54 | 5.24
1,180.01 | 1,220.00 | 37.08 | 21.78 | 6.48
1,220.01 | 1,260.00 | 38.32 | 23.01 | 7.71
1,260.01 | 1,300.00 | 39.55 | 24.25 | 8.95
1,300.01 | 1,340.00 | 40.79 | 25.49 | 10.19
1,340.01 | 1,380.00 | 42.02 | 26.72 | 11.42
1,380.01 | 1,420.00 | 43.26 | 27.96 | 12.66
1,420.01 | 1,460.00 | 44.50 | 29.19 | 13.89
1,460.01 | 1,500.00 | 45.73 | 30.43 | 15.13
1,500.01 | 1,540.00 | 46.97 | 31.67 | 16.37
1,540.01 | 1,580.00 | 48.20 | 32.90 | 17.60
1,580.01 | 1,620.00 | 49.44 | 34.14 | 18.84
1,620.01 | 1,660.00 | 50.68 | 35.37 | 20.07
1,660.01 | 1,700.00 | 51.91 | 36.61 | 21.31
1,700.01 | 1,740.00 | 53.15 | 37.85 | 22.55
1,740.01 | 1,780.00 | 54.38 | 39.08 | 23.78
1,780.01 | 1,820.00 | 55.62 | 40.32 | 25.02
1,820.01 | 1,860.00 | 56.86 | 41.55 | 26.25
1,860.01 | 1,900.00 | 58.09 | 42.79 | 27.49
1,900.01 | 1,940.00 | 59.33 | 44.03 | 28.73
1,940.01 | 1,980.00 | 60.56 | 45.26 | 29.96
1,980.01 | 2,020.00 | 61.80 | 46.50 | 31.20
2,020.01 | 2,060.00 | 63.04 | 47.73 | 32.43
2,060.01 | 2,100.00 | 64.27 | 48.97 | 33.67
2,100.01 | 2,140.00 | 65.51 | 50.21 | 34.91
2,140.01 | 2,180.00 | 66.74 | 51.44 | 36.14
2,180.01 | 2,220.00 | 67.98 | 52.68 | 37.38
2,220.01 | 2,260.00 | 69.22 | 53.91 | 38.61
2,260.01 | 2,300.00 | 70.45 | 55.15 | 39.85
2,300.01 | 2,340.00 | 71.69 | 56.39 | 41.09
2,340.01 | 2,380.00 | 72.92 | 57.62 | 42.32
2,380.01 | 2,420.00 | 74.16 | 58.86 | 43.56
2,420.01 | 2,460.00 | 75.40 | 60.09 | 44.79
2,460.01 | 2,500.00 | 76.63 | 61.33 | 46.03
2,500.01 | 2,540.00 | 77.87 | 62.57 | 47.27
2,540.01 | 2,580.00 | 79.10 | 63.80 | 48.50
2,580.01 | 2,620.00 | 80.34 | 65.04 | 49.74
2,620.01 | 2,660.00 | 81.58 | 66.27 | 50.97
2,660.01 | 2,700.00 | 82.81 | 67.51 | 52.21
2,700.01 | 2,740.00 | 84.05 | 68.75 | 53.45
2,740.01 | 2,780.00 | 85.28 | 69.98 | 54.68
2,780.01 | 2,820.00 | 86.52 | 71.22 | 55.92
2,820.01 | 2,860.00 | 87.76 | 72.45 | 57.15
2,860.01 | 2,900.00 | 88.99 | 73.69 | 58.39
2,900.01 | 2,940.00 | 90.23 | 74.93 | 59.63
2,940.01 | 2,980.00 | 91.46 | 76.16 | 60.86
2,980.01 | 3,020.00 | 92.70 | 77.40 | 62.10
3,020.01 | 3,060.00 | 93.94 | 78.63 | 63.33
3,060.01 | 3,100.00 | 95.17 | 79.87 | 64.57
3,100.01 | 3,140.00 | 96.41 | 81.11 | 65.81
3,140.01 | 3,180.00 | 97.64 | 82.34 | 67.04
3,180.01 | 3,220.00 | 98.88 | 83.58 | 68.28
3,220.01 | 3,260.00 | 100.12 | 84.81 | 69.51
3,260.01 | 3,300.00 | 101.35 | 86.05 | 70.75
3,300.01 | 3,340.00 | 102.59 | 87.29 | 71.99
3,340.01 | 3,380.00 | 103.82 | 88.52 | 73.22
3,380.01 | 3,420.00 | 105.06 | 89.76 | 74.46
3,420.01 | 3,460.00 | 106.30 | 90.99 | 75.69
3,460.01 | 3,500.00 | 107.53 | 92.23 | 76.93
3,500.01 | 3,540.00 | 108.77 | 93.47 | 78.17
3,540.01 | 3,580.00 | 110.00 | 94.70 | 79.40
3,580.01 | 3,620.00 | 111.24 | 95.94 | 80.64
3,620.01 | 3,660.00 | 112.48 | 97.17 | 81.87
3,660.01 | 3,700.00 | 113.71 | 98.41 | 83.11
3,700.01 | 3,740.00 | 114.95 | 99.65 | 84.35
3,740.01 | 3,780.00 | 116.18 | 100.88 | 85.58
3,780.01 | 3,820.00 | 117.42 | 102.12 | 86.82
3,820.01 | 3,860.00 | 118.66 | 103.35 | 88.05
3,860.01 | 3,900.00 | 119.89 | 104.59 | 89.29
(Add 3.09% for amounts in excess of $3,900)
Semi-Monthly Louisiana Income Tax Withholding Table
Standard Deduction: | 0 | 1 | 2
Salary Range:
Min | Max
0.00 | 100.00 | 1.55 | 0.00
100.01 | 140.00 | 3.71 | 0.00
140.01 | 180.00 | 4.94 | 0.00
180.01 | 220.00 | 6.18 | 0.00
220.01 | 260.00 | 7.42 | 0.00
260.01 | 300.00 | 8.65 | 0.00
300.01 | 340.00 | 9.89 | 0.00
340.01 | 380.00 | 11.12 | 0.00
380.01 | 420.00 | 12.36 | 0.00
420.01 | 460.00 | 13.60 | 0.00
460.01 | 500.00 | 14.83 | 0.00
500.01 | 540.00 | 16.07 | 0.00
540.01 | 580.00 | 17.30 | 0.73 | 0.00
580.01 | 620.00 | 18.54 | 1.96 | 0.00
620.01 | 660.00 | 19.78 | 3.20 | 0.00
660.01 | 700.00 | 21.01 | 4.44 | 0.00
700.01 | 740.00 | 22.25 | 5.67 | 0.00
740.01 | 780.00 | 23.48 | 6.91 | 0.00
780.01 | 820.00 | 24.72 | 8.14 | 0.00
820.01 | 860.00 | 25.96 | 9.38 | 0.00
860.01 | 900.00 | 27.19 | 10.62 | 0.00
900.01 | 940.00 | 28.43 | 11.85 | 0.00
940.01 | 980.00 | 29.66 | 13.09 | 0.00
980.01 | 1,020.00 | 30.90 | 14.32 | 0.00
1,020.01 | 1,060.00 | 32.14 | 15.56 | 0.00
1,060.01 | 1,100.00 | 33.37 | 16.80 | 0.22
1,100.01 | 1,140.00 | 34.61 | 18.03 | 1.45
1,140.01 | 1,180.00 | 35.84 | 19.27 | 2.69
1,180.01 | 1,220.00 | 37.08 | 20.50 | 3.93
1,220.01 | 1,260.00 | 38.32 | 21.74 | 5.16
1,260.01 | 1,300.00 | 39.55 | 22.98 | 6.40
1,300.01 | 1,340.00 | 40.79 | 24.21 | 7.63
1,340.01 | 1,380.00 | 42.02 | 25.45 | 8.87
1,380.01 | 1,420.00 | 43.26 | 26.68 | 10.11
1,420.01 | 1,460.00 | 44.50 | 27.92 | 11.34
1,460.01 | 1,500.00 | 45.73 | 29.16 | 12.58
1,500.01 | 1,540.00 | 46.97 | 30.39 | 13.81
1,540.01 | 1,580.00 | 48.20 | 31.63 | 15.05
1,580.01 | 1,620.00 | 49.44 | 32.86 | 16.29
1,620.01 | 1,660.00 | 50.68 | 34.10 | 17.52
1,660.01 | 1,700.00 | 51.91 | 35.34 | 18.76
1,700.01 | 1,740.00 | 53.15 | 36.57 | 19.99
1,740.01 | 1,780.00 | 54.38 | 37.81 | 21.23
1,780.01 | 1,820.00 | 55.62 | 39.04 | 22.47
1,820.01 | 1,860.00 | 56.86 | 40.28 | 23.70
1,860.01 | 1,900.00 | 58.09 | 41.52 | 24.94
1,900.01 | 1,940.00 | 59.33 | 42.75 | 26.17
1,940.01 | 1,980.00 | 60.56 | 43.99 | 27.41
1,980.01 | 2,020.00 | 61.80 | 45.22 | 28.65
2,020.01 | 2,060.00 | 63.04 | 46.46 | 29.88
2,060.01 | 2,100.00 | 64.27 | 47.70 | 31.12
2,100.01 | 2,140.00 | 65.51 | 48.93 | 32.35
2,140.01 | 2,180.00 | 66.74 | 50.17 | 33.59
2,180.01 | 2,220.00 | 67.98 | 51.40 | 34.83
2,220.01 | 2,260.00 | 69.22 | 52.64 | 36.06
2,260.01 | 2,300.00 | 70.45 | 53.88 | 37.30
2,300.01 | 2,340.00 | 71.69 | 55.11 | 38.53
2,340.01 | 2,380.00 | 72.92 | 56.35 | 39.77
2,380.01 | 2,420.00 | 74.16 | 57.58 | 41.01
2,420.01 | 2,460.00 | 75.40 | 58.82 | 42.24
2,460.01 | 2,500.00 | 76.63 | 60.06 | 43.48
2,500.01 | 2,540.00 | 77.87 | 61.29 | 44.71
2,540.01 | 2,580.00 | 79.10 | 62.53 | 45.95
2,580.01 | 2,620.00 | 80.34 | 63.76 | 47.19
2,620.01 | 2,660.00 | 81.58 | 65.00 | 48.42
2,660.01 | 2,700.00 | 82.81 | 66.24 | 49.66
2,700.01 | 2,740.00 | 84.05 | 67.47 | 50.89
2,740.01 | 2,780.00 | 85.28 | 68.71 | 52.13
2,780.01 | 2,820.00 | 86.52 | 69.94 | 53.37
2,820.01 | 2,860.00 | 87.76 | 71.18 | 54.60
2,860.01 | 2,900.00 | 88.99 | 72.42 | 55.84
2,900.01 | 2,940.00 | 90.23 | 73.65 | 57.07
2,940.01 | 2,980.00 | 91.46 | 74.89 | 58.31
2,980.01 | 3,020.00 | 92.70 | 76.12 | 59.55
3,020.01 | 3,060.00 | 93.94 | 77.36 | 60.78
3,060.01 | 3,100.00 | 95.17 | 78.60 | 62.02
3,100.01 | 3,140.00 | 96.41 | 79.83 | 63.25
3,140.01 | 3,180.00 | 97.64 | 81.07 | 64.49
3,180.01 | 3,220.00 | 98.88 | 82.30 | 65.73
3,220.01 | 3,260.00 | 100.12 | 83.54 | 66.96
3,260.01 | 3,300.00 | 101.35 | 84.78 | 68.20
3,300.01 | 3,340.00 | 102.59 | 86.01 | 69.43
3,340.01 | 3,380.00 | 103.82 | 87.25 | 70.67
3,380.01 | 3,420.00 | 105.06 | 88.48 | 71.91
3,420.01 | 3,460.00 | 106.30 | 89.72 | 73.14
3,460.01 | 3,500.00 | 107.53 | 90.96 | 74.38
3,500.01 | 3,540.00 | 108.77 | 92.19 | 75.61
3,540.01 | 3,580.00 | 110.00 | 93.43 | 76.85
3,580.01 | 3,620.00 | 111.24 | 94.66 | 78.09
3,620.01 | 3,660.00 | 112.48 | 95.90 | 79.32
3,660.01 | 3,700.00 | 113.71 | 97.14 | 80.56
3,700.01 | 3,740.00 | 114.95 | 98.37 | 81.79
3,740.01 | 3,780.00 | 116.18 | 99.61 | 83.03
3,780.01 | 3,820.00 | 117.42 | 100.84 | 84.27
3,820.01 | 3,860.00 | 118.66 | 102.08 | 85.50
3,860.01 | 3,900.00 | 119.89 | 103.32 | 86.74
3,900.01 | 3,940.00 | 121.13 | 104.55 | 87.97
3,940.01 | 3,980.00 | 122.36 | 105.79 | 89.21
3,980.01 | 4,020.00 | 123.60 | 107.02 | 90.45
4,020.01 | 4,060.00 | 124.84 | 108.26 | 91.68
4,060.01 | 4,100.00 | 126.07 | 109.50 | 92.92
4,100.01 | 4,140.00 | 127.31 | 110.73 | 94.15
4,140.01 | 4,180.00 | 128.54 | 111.97 | 95.39
4,180.01 | 4,220.00 | 129.78 | 113.20 | 96.63
(Add 3.09% for amounts in excess of $4,220)
Monthly Louisiana Income Tax Withholding Table
Standard Deduction: | 0 | 1 | 2
Salary Range:
Min | Max
0.00 | 200.00 | 3.09 | 0.00
200.01 | 280.00 | 7.42 | 0.00
280.01 | 360.00 | 9.89 | 0.00
360.01 | 440.00 | 12.36 | 0.00
440.01 | 520.00 | 14.83 | 0.00
520.01 | 600.00 | 17.30 | 0.00
600.01 | 680.00 | 19.78 | 0.00
680.01 | 760.00 | 22.25 | 0.00
760.01 | 840.00 | 24.72 | 0.00
840.01 | 920.00 | 27.19 | 0.00
920.01 | 1,000.00 | 29.66 | 0.00
1,000.01 | 1,080.00 | 32.14 | 0.00
1,080.01 | 1,160.00 | 34.61 | 1.45 | 0.00
1,160.01 | 1,240.00 | 37.08 | 3.93 | 0.00
1,240.01 | 1,320.00 | 39.55 | 6.40 | 0.00
1,320.01 | 1,400.00 | 42.02 | 8.87 | 0.00
1,400.01 | 1,480.00 | 44.50 | 11.34 | 0.00
1,480.01 | 1,560.00 | 46.97 | 13.81 | 0.00
1,560.01 | 1,640.00 | 49.44 | 16.29 | 0.00
1,640.01 | 1,720.00 | 51.91 | 18.76 | 0.00
1,720.01 | 1,800.00 | 54.38 | 21.23 | 0.00
1,800.01 | 1,880.00 | 56.86 | 23.70 | 0.00
1,880.01 | 1,960.00 | 59.33 | 26.17 | 0.00
1,960.01 | 2,040.00 | 61.80 | 28.65 | 0.00
2,040.01 | 2,120.00 | 64.27 | 31.12 | 0.00
2,120.01 | 2,200.00 | 66.74 | 33.59 | 0.44
2,200.01 | 2,280.00 | 69.22 | 36.06 | 2.91
2,280.01 | 2,360.00 | 71.69 | 38.53 | 5.38
2,360.01 | 2,440.00 | 74.16 | 41.01 | 7.85
2,440.01 | 2,520.00 | 76.63 | 43.48 | 10.33
2,520.01 | 2,600.00 | 79.10 | 45.95 | 12.80
2,600.01 | 2,680.00 | 81.58 | 48.42 | 15.27
2,680.01 | 2,760.00 | 84.05 | 50.89 | 17.74
2,760.01 | 2,840.00 | 86.52 | 53.37 | 20.21
2,840.01 | 2,920.00 | 88.99 | 55.84 | 22.69
2,920.01 | 3,000.00 | 91.46 | 58.31 | 25.16
3,000.01 | 3,080.00 | 93.94 | 60.78 | 27.63
3,080.01 | 3,160.00 | 96.41 | 63.25 | 30.10
3,160.01 | 3,240.00 | 98.88 | 65.73 | 32.57
3,240.01 | 3,320.00 | 101.35 | 68.20 | 35.05
3,320.01 | 3,400.00 | 103.82 | 70.67 | 37.52
3,400.01 | 3,480.00 | 106.30 | 73.14 | 39.99
3,480.01 | 3,560.00 | 108.77 | 75.61 | 42.46
3,560.01 | 3,640.00 | 111.24 | 78.09 | 44.93
3,640.01 | 3,720.00 | 113.71 | 80.56 | 47.41
3,720.01 | 3,800.00 | 116.18 | 83.03 | 49.88
3,800.01 | 3,880.00 | 118.66 | 85.50 | 52.35
3,880.01 | 3,960.00 | 121.13 | 87.97 | 54.82
3,960.01 | 4,040.00 | 123.60 | 90.45 | 57.29
4,040.01 | 4,120.00 | 126.07 | 92.92 | 59.77
4,120.01 | 4,200.00 | 128.54 | 95.39 | 62.24
4,200.01 | 4,280.00 | 131.02 | 97.86 | 64.71
4,280.01 | 4,360.00 | 133.49 | 100.33 | 67.18
4,360.01 | 4,440.00 | 135.96 | 102.81 | 69.65
4,440.01 | 4,520.00 | 138.43 | 105.28 | 72.13
4,520.01 | 4,600.00 | 140.90 | 107.75 | 74.60
4,600.01 | 4,680.00 | 143.38 | 110.22 | 77.07
4,680.01 | 4,760.00 | 145.85 | 112.69 | 79.54
4,760.01 | 4,840.00 | 148.32 | 115.17 | 82.01
4,840.01 | 4,920.00 | 150.79 | 117.64 | 84.49
4,920.01 | 5,000.00 | 153.26 | 120.11 | 86.96
5,000.01 | 5,080.00 | 155.74 | 122.58 | 89.43
5,080.01 | 5,160.00 | 158.21 | 125.05 | 91.90
5,160.01 | 5,240.00 | 160.68 | 127.53 | 94.37
5,240.01 | 5,320.00 | 163.15 | 130.00 | 96.85
5,320.01 | 5,400.00 | 165.62 | 132.47 | 99.32
5,400.01 | 5,480.00 | 168.10 | 134.94 | 101.79
5,480.01 | 5,560.00 | 170.57 | 137.41 | 104.26
5,560.01 | 5,640.00 | 173.04 | 139.89 | 106.73
5,640.01 | 5,720.00 | 175.51 | 142.36 | 109.21
5,720.01 | 5,800.00 | 177.98 | 144.83 | 111.68
5,800.01 | 5,880.00 | 180.46 | 147.30 | 114.15
5,880.01 | 5,960.00 | 182.93 | 149.77 | 116.62
5,960.01 | 6,040.00 | 185.40 | 152.25 | 119.09
6,040.01 | 6,120.00 | 187.87 | 154.72 | 121.57
6,120.01 | 6,200.00 | 190.34 | 157.19 | 124.04
6,200.01 | 6,280.00 | 192.82 | 159.66 | 126.51
6,280.01 | 6,360.00 | 195.29 | 162.13 | 128.98
6,360.01 | 6,440.00 | 197.76 | 164.61 | 131.45
6,440.01 | 6,520.00 | 200.23 | 167.08 | 133.93
6,520.01 | 6,600.00 | 202.70 | 169.55 | 136.40
6,600.01 | 6,680.00 | 205.18 | 172.02 | 138.87
6,680.01 | 6,760.00 | 207.65 | 174.49 | 141.34
6,760.01 | 6,840.00 | 210.12 | 176.97 | 143.81
6,840.01 | 6,920.00 | 212.59 | 179.44 | 146.29
6,920.01 | 7,000.00 | 215.06 | 181.91 | 148.76
7,000.01 | 7,080.00 | 217.54 | 184.38 | 151.23
7,080.01 | 7,160.00 | 220.01 | 186.85 | 153.70
7,160.01 | 7,240.00 | 222.48 | 189.33 | 156.17
7,240.01 | 7,320.00 | 224.95 | 191.80 | 158.65
7,320.01 | 7,400.00 | 227.42 | 194.27 | 161.12
7,400.01 | 7,480.00 | 229.90 | 196.74 | 163.59
7,480.01 | 7,560.00 | 232.37 | 199.21 | 166.06
7,560.01 | 7,640.00 | 234.84 | 201.69 | 168.53
7,640.01 | 7,720.00 | 237.31 | 204.16 | 171.01
7,720.01 | 7,800.00 | 239.78 | 206.63 | 173.48
7,800.01 | 7,880.00 | 242.26 | 209.10 | 175.95
7,880.01 | 7,960.00 | 244.73 | 211.57 | 178.42
7,960.01 | 8,040.00 | 247.20 | 214.05 | 180.89
8,040.01 | 8,120.00 | 249.67 | 216.52 | 183.37
8,120.01 | 8,200.00 | 252.14 | 218.99 | 185.84
8,200.01 | 8,280.00 | 254.62 | 221.46 | 188.31
8,280.01 | 8,360.00 | 257.09 | 223.93 | 190.78
8,360.01 | 8,440.00 | 259.56 | 226.41 | 193.25
(Add 3.09% for amounts in excess of $8,440)
Annual Louisiana Income Tax Withholding Tables
Standard Deduction: | 0 | 1 | 2
Salary Range:
Min | Max
0.00 | 2,500.00 | 38.63 | 0.00
2,500.01 | 2,900.00 | 83.43 | 0.00
2,900.01 | 3,300.00 | 95.79 | 0.00
3,300.01 | 3,700.00 | 108.15 | 0.00
3,700.01 | 4,100.00 | 120.51 | 0.00
4,100.01 | 4,500.00 | 132.87 | 0.00
4,500.01 | 4,900.00 | 145.23 | 0.00
4,900.01 | 5,300.00 | 157.59 | 0.00
5,300.01 | 5,700.00 | 169.95 | 0.00
5,700.01 | 6,100.00 | 182.31 | 0.00
6,100.01 | 6,500.00 | 194.67 | 0.00
6,500.01 | 6,900.00 | 207.03 | 0.00
6,900.01 | 7,300.00 | 219.39 | 0.00
7,300.01 | 7,700.00 | 231.75 | 0.00
7,700.01 | 8,100.00 | 244.11 | 0.00
8,100.01 | 8,500.00 | 256.47 | 0.00
8,500.01 | 8,900.00 | 268.83 | 0.00
8,900.01 | 9,300.00 | 281.19 | 0.00
9,300.01 | 9,700.00 | 293.55 | 0.00
9,700.01 | 10,100.00 | 305.91 | 0.00
10,100.01 | 10,500.00 | 318.27 | 0.00
10,500.01 | 10,900.00 | 330.63 | 0.00
10,900.01 | 11,300.00 | 342.99 | 0.00
11,300.01 | 11,700.00 | 355.35 | 0.00
11,700.01 | 12,100.00 | 367.71 | 0.00
12,100.01 | 12,500.00 | 380.07 | 0.00
12,500.01 | 12,900.00 | 392.43 | 0.00
12,900.01 | 13,300.00 | 404.79 | 6.95 | 0.00
13,300.01 | 13,700.00 | 417.15 | 19.31 | 0.00
13,700.01 | 14,100.00 | 429.51 | 31.67 | 0.00
14,100.01 | 14,500.00 | 441.87 | 44.03 | 0.00
14,500.01 | 14,900.00 | 454.23 | 56.39 | 0.00
14,900.01 | 15,300.00 | 466.59 | 68.75 | 0.00
15,300.01 | 15,700.00 | 478.95 | 81.11 | 0.00
15,700.01 | 16,100.00 | 491.31 | 93.47 | 0.00
16,100.01 | 16,500.00 | 503.67 | 105.83 | 0.00
16,500.01 | 16,900.00 | 516.03 | 118.19 | 0.00
16,900.01 | 17,300.00 | 528.39 | 130.55 | 0.00
17,300.01 | 17,700.00 | 540.75 | 142.91 | 0.00
17,700.01 | 18,100.00 | 553.11 | 155.27 | 0.00
18,100.01 | 18,500.00 | 565.47 | 167.63 | 0.00
18,500.01 | 18,900.00 | 577.83 | 179.99 | 0.00
18,900.01 | 19,300.00 | 590.19 | 192.35 | 0.00
19,300.01 | 19,700.00 | 602.55 | 204.71 | 0.00
19,700.01 | 20,100.00 | 614.91 | 217.07 | 0.00
20,100.01 | 20,500.00 | 627.27 | 229.43 | 0.00
20,500.01 | 20,900.00 | 639.63 | 241.79 | 0.00
20,900.01 | 21,300.00 | 651.99 | 254.15 | 0.00
21,300.01 | 21,700.00 | 664.35 | 266.51 | 0.00
21,700.01 | 22,100.00 | 676.71 | 278.87 | 0.00
22,100.01 | 22,500.00 | 689.07 | 291.23 | 0.00
22,500.01 | 22,900.00 | 701.43 | 303.59 | 0.00
22,900.01 | 23,300.00 | 713.79 | 315.95 | 0.00
23,300.01 | 23,700.00 | 726.15 | 328.31 | 0.00
23,700.01 | 24,100.00 | 738.51 | 340.67 | 0.00
24,100.01 | 24,500.00 | 750.87 | 353.03 | 0.00
24,500.01 | 24,900.00 | 763.23 | 365.39 | 0.00
24,900.01 | 25,300.00 | 775.59 | 377.75 | 0.00
25,300.01 | 25,700.00 | 787.95 | 390.11 | 0.00
25,700.01 | 26,100.00 | 800.31 | 402.47 | 4.64
26,100.01 | 26,500.00 | 812.67 | 414.83 | 17.00
26,500.01 | 26,900.00 | 825.03 | 427.19 | 29.36
26,900.01 | 27,300.00 | 837.39 | 439.55 | 41.72
27,300.01 | 27,700.00 | 849.75 | 451.91 | 54.08
27,700.01 | 28,100.00 | 862.11 | 464.27 | 66.44
28,100.01 | 28,500.00 | 874.47 | 476.63 | 78.80
28,500.01 | 28,900.00 | 886.83 | 488.99 | 91.16
28,900.01 | 29,300.00 | 899.19 | 501.35 | 103.52
29,300.01 | 29,700.00 | 911.55 | 513.71 | 115.88
29,700.01 | 30,100.00 | 923.91 | 526.07 | 128.24
30,100.01 | 30,500.00 | 936.27 | 538.43 | 140.60
30,500.01 | 30,900.00 | 948.63 | 550.79 | 152.96
30,900.01 | 31,300.00 | 960.99 | 563.15 | 165.32
31,300.01 | 31,700.00 | 973.35 | 575.51 | 177.68
31,700.01 | 32,100.00 | 985.71 | 587.87 | 190.04
32,100.01 | 32,500.00 | 998.07 | 600.23 | 202.40
32,500.01 | 32,900.00 | 1,010.43 | 612.59 | 214.76
32,900.01 | 33,300.00 | 1,022.79 | 624.95 | 227.12
33,300.01 | 33,700.00 | 1,035.15 | 637.31 | 239.48
33,700.01 | 34,100.00 | 1,047.51 | 649.67 | 251.84
34,100.01 | 34,500.00 | 1,059.87 | 662.03 | 264.20
34,500.01 | 34,900.00 | 1,072.23 | 674.39 | 276.56
34,900.01 | 35,300.00 | 1,084.59 | 686.75 | 288.92
35,300.01 | 35,700.00 | 1,096.95 | 699.11 | 301.28
35,700.01 | 36,100.00 | 1,109.31 | 711.47 | 313.64
36,100.01 | 36,500.00 | 1,121.67 | 723.83 | 326.00
36,500.01 | 36,900.00 | 1,134.03 | 736.19 | 338.36
36,900.01 | 37,300.00 | 1,146.39 | 748.55 | 350.72
37,300.01 | 37,700.00 | 1,158.75 | 760.91 | 363.08
37,700.01 | 38,100.00 | 1,171.11 | 773.27 | 375.44
38,100.01 | 38,500.00 | 1,183.47 | 785.63 | 387.80
38,500.01 | 38,900.00 | 1,195.83 | 797.99 | 400.16
38,900.01 | 39,300.00 | 1,208.19 | 810.35 | 412.52
39,300.01 | 39,700.00 | 1,220.55 | 822.71 | 424.88
39,700.01 | 40,100.00 | 1,232.91 | 835.07 | 437.24
40,100.01 | 40,500.00 | 1,245.27 | 847.43 | 449.60
40,500.01 | 40,900.00 | 1,257.63 | 859.79 | 461.96
40,900.01 | 41,300.00 | 1,269.99 | 872.15 | 474.32
41,300.01 | 41,700.00 | 1,282.35 | 884.51 | 486.68
41,700.01 | 42,100.00 | 1,294.71 | 896.87 | 499.04
42,100.01 | 42,500.00 | 1,307.07 | 909.23 | 511.40
42,500.01 | 42,900.00 | 1,319.43 | 921.59 | 523.76
42,900.01 | 43,300.00 | 1,331.79 | 933.95 | 536.12
43,300.01 | 43,700.00 | 1,344.15 | 946.31 | 548.48
43,700.01 | 44,100.00 | 1,356.51 | 958.67 | 560.84
44,100.01 | 44,500.00 | 1,368.87 | 971.03 | 573.20
44,500.01 | 44,900.00 | 1,381.23 | 983.39 | 585.56
44,900.01 | 45,300.00 | 1,393.59 | 995.75 | 597.92
45,300.01 | 45,700.00 | 1,405.95 | 1,008.11 | 610.28
45,700.01 | 46,100.00 | 1,418.31 | 1,020.47 | 622.64
46,100.01 | 46,500.00 | 1,430.67 | 1,032.83 | 635.00
46,500.01 | 46,900.00 | 1,443.03 | 1,045.19 | 647.36
46,900.01 | 47,300.00 | 1,455.39 | 1,057.55 | 659.72
47,300.01 | 47,700.00 | 1,467.75 | 1,069.91 | 672.08
47,700.01 | 48,100.00 | 1,480.11 | 1,082.27 | 684.44
48,100.01 | 48,500.00 | 1,492.47 | 1,094.63 | 696.80
48,500.01 | 48,900.00 | 1,504.83 | 1,106.99 | 709.16
48,900.01 | 49,300.00 | 1,517.19 | 1,119.35 | 721.52
49,300.01 | 49,700.00 | 1,529.55 | 1,131.71 | 733.88
49,700.01 | 50,100.00 | 1,541.91 | 1,144.07 | 746.24
50,100.01 | 50,500.00 | 1,554.27 | 1,156.43 | 758.60
50,500.01 | 50,900.00 | 1,566.63 | 1,168.79 | 770.96
50,900.01 | 51,300.00 | 1,578.99 | 1,181.15 | 783.32
51,300.01 | 51,700.00 | 1,591.35 | 1,193.51 | 795.68
51,700.01 | 52,100.00 | 1,603.71 | 1,205.87 | 808.04
52,100.01 | 52,500.00 | 1,616.07 | 1,218.23 | 820.40
52,500.01 | 52,900.00 | 1,628.43 | 1,230.59 | 832.76
52,900.01 | 53,300.00 | 1,640.79 | 1,242.95 | 845.12
53,300.01 | 53,700.00 | 1,653.15 | 1,255.31 | 857.48
53,700.01 | 54,100.00 | 1,665.51 | 1,267.67 | 869.84
54,100.01 | 54,500.00 | 1,677.87 | 1,280.03 | 882.20
54,500.01 | 54,900.00 | 1,690.23 | 1,292.39 | 894.56
54,900.01 | 55,300.00 | 1,702.59 | 1,304.75 | 906.92
55,300.01 | 55,700.00 | 1,714.95 | 1,317.11 | 919.28
55,700.01 | 56,100.00 | 1,727.31 | 1,329.47 | 931.64
56,100.01 | 56,500.00 | 1,739.67 | 1,341.83 | 944.00
56,500.01 | 56,900.00 | 1,752.03 | 1,354.19 | 956.36
56,900.01 | 57,300.00 | 1,764.39 | 1,366.55 | 968.72
57,300.01 | 57,700.00 | 1,776.75 | 1,378.91 | 981.08
57,700.01 | 58,100.00 | 1,789.11 | 1,391.27 | 993.44
58,100.01 | 58,500.00 | 1,801.47 | 1,403.63 | 1,005.80
58,500.01 | 58,900.00 | 1,813.83 | 1,415.99 | 1,018.16
58,900.01 | 59,300.00 | 1,826.19 | 1,428.35 | 1,030.52
59,300.01 | 59,700.00 | 1,838.55 | 1,440.71 | 1,042.88
59,700.01 | 60,100.00 | 1,850.91 | 1,453.07 | 1,055.24
60,100.01 | 60,500.00 | 1,863.27 | 1,465.43 | 1,067.60
60,500.01 | 60,900.00 | 1,875.63 | 1,477.79 | 1,079.96
60,900.01 | 61,300.00 | 1,887.99 | 1,490.15 | 1,092.32
61,300.01 | 61,700.00 | 1,900.35 | 1,502.51 | 1,104.68
61,700.01 | 62,100.00 | 1,912.71 | 1,514.87 | 1,117.04
62,100.01 | 62,500.00 | 1,925.07 | 1,527.23 | 1,129.40
62,500.01 | 62,900.00 | 1,937.43 | 1,539.59 | 1,141.76
62,900.01 | 63,300.00 | 1,949.79 | 1,551.95 | 1,154.12
63,300.01 | 63,700.00 | 1,962.15 | 1,564.31 | 1,166.48
63,700.01 | 64,100.00 | 1,974.51 | 1,576.67 | 1,178.84
64,100.01 | 64,500.00 | 1,986.87 | 1,589.03 | 1,191.20
64,500.01 | 64,900.00 | 1,999.23 | 1,601.39 | 1,203.56
64,900.01 | 65,300.00 | 2,011.59 | 1,613.75 | 1,215.92
65,300.01 | 65,700.00 | 2,023.95 | 1,626.11 | 1,228.28
65,700.01 | 66,100.00 | 2,036.31 | 1,638.47 | 1,240.64
66,100.01 | 66,500.00 | 2,048.67 | 1,650.83 | 1,253.00
66,500.01 | 66,900.00 | 2,061.03 | 1,663.19 | 1,265.36
66,900.01 | 67,300.00 | 2,073.39 | 1,675.55 | 1,277.72
67,300.01 | 67,700.00 | 2,085.75 | 1,687.91 | 1,290.08
67,700.01 | 68,100.00 | 2,098.11 | 1,700.27 | 1,302.44
68,100.01 | 68,500.00 | 2,110.47 | 1,712.63 | 1,314.80
68,500.01 | 68,900.00 | 2,122.83 | 1,724.99 | 1,327.16
68,900.01 | 69,300.00 | 2,135.19 | 1,737.35 | 1,339.52
69,300.01 | 69,700.00 | 2,147.55 | 1,749.71 | 1,351.88
69,700.01 | 70,100.00 | 2,159.91 | 1,762.07 | 1,364.24
70,100.01 | 70,500.00 | 2,172.27 | 1,774.43 | 1,376.60
70,500.01 | 70,900.00 | 2,184.63 | 1,786.79 | 1,388.96
70,900.01 | 71,300.00 | 2,196.99 | 1,799.15 | 1,401.32
71,300.01 | 71,700.00 | 2,209.35 | 1,811.51 | 1,413.68
71,700.01 | 72,100.00 | 2,221.71 | 1,823.87 | 1,426.04
72,100.01 | 72,500.00 | 2,234.07 | 1,836.23 | 1,438.40
72,500.01 | 72,900.00 | 2,246.43 | 1,848.59 | 1,450.76
72,900.01 | 73,300.00 | 2,258.79 | 1,860.95 | 1,463.12
73,300.01 | 73,700.00 | 2,271.15 | 1,873.31 | 1,475.48
73,700.01 | 74,100.00 | 2,283.51 | 1,885.67 | 1,487.84
74,100.01 | 74,500.00 | 2,295.87 | 1,898.03 | 1,500.20
74,500.01 | 74,900.00 | 2,308.23 | 1,910.39 | 1,512.56
74,900.01 | 75,300.00 | 2,320.59 | 1,922.75 | 1,524.92
75,300.01 | 75,700.00 | 2,332.95 | 1,935.11 | 1,537.28
75,700.01 | 76,100.00 | 2,345.31 | 1,947.47 | 1,549.64
76,100.01 | 76,500.00 | 2,357.67 | 1,959.83 | 1,562.00
76,500.01 | 76,900.00 | 2,370.03 | 1,972.19 | 1,574.36
76,900.01 | 77,300.00 | 2,382.39 | 1,984.55 | 1,586.72
77,300.01 | 77,700.00 | 2,394.75 | 1,996.91 | 1,599.08
77,700.01 | 78,100.00 | 2,407.11 | 2,009.27 | 1,611.44
78,100.01 | 78,500.00 | 2,419.47 | 2,021.63 | 1,623.80
78,500.01 | 78,900.00 | 2,431.83 | 2,033.99 | 1,636.16
78,900.01 | 79,300.00 | 2,444.19 | 2,046.35 | 1,648.52
79,300.01 | 79,700.00 | 2,456.55 | 2,058.71 | 1,660.88
79,700.01 | 80,100.00 | 2,468.91 | 2,071.07 | 1,673.24
80,100.01 | 80,500.00 | 2,481.27 | 2,083.43 | 1,685.60
80,500.01 | 80,900.00 | 2,493.63 | 2,095.79 | 1,697.96
80,900.01 | 81,300.00 | 2,505.99 | 2,108.15 | 1,710.32
81,300.01 | 81,700.00 | 2,518.35 | 2,120.51 | 1,722.68
81,700.01 | 82,100.00 | 2,530.71 | 2,132.87 | 1,735.04
82,100.01 | 82,500.00 | 2,543.07 | 2,145.23 | 1,747.40
82,500.01 | 82,900.00 | 2,555.43 | 2,157.59 | 1,759.76
82,900.01 | 83,300.00 | 2,567.79 | 2,169.95 | 1,772.12
83,300.01 | 83,700.00 | 2,580.15 | 2,182.31 | 1,784.48
83,700.01 | 84,100.00 | 2,592.51 | 2,194.67 | 1,796.84
84,100.01 | 84,500.00 | 2,604.87 | 2,207.03 | 1,809.20
84,500.01 | 84,900.00 | 2,617.23 | 2,219.39 | 1,821.56
84,900.01 | 85,300.00 | 2,629.59 | 2,231.75 | 1,833.92
85,300.01 | 85,700.00 | 2,641.95 | 2,244.11 | 1,846.28
85,700.01 | 86,100.00 | 2,654.31 | 2,256.47 | 1,858.64
86,100.01 | 86,500.00 | 2,666.67 | 2,268.83 | 1,871.00
86,500.01 | 86,900.00 | 2,679.03 | 2,281.19 | 1,883.36
86,900.01 | 87,300.00 | 2,691.39 | 2,293.55 | 1,895.72
87,300.01 | 87,700.00 | 2,703.75 | 2,305.91 | 1,908.08
87,700.01 | 88,100.00 | 2,716.11 | 2,318.27 | 1,920.44
88,100.01 | 88,500.00 | 2,728.47 | 2,330.63 | 1,932.80
88,500.01 | 88,900.00 | 2,740.83 | 2,342.99 | 1,945.16
88,900.01 | 89,300.00 | 2,753.19 | 2,355.35 | 1,957.52
89,300.01 | 89,700.00 | 2,765.55 | 2,367.71 | 1,969.88
89,700.01 | 90,100.00 | 2,777.91 | 2,380.07 | 1,982.24
90,100.01 | 90,500.00 | 2,790.27 | 2,392.43 | 1,994.60
90,500.01 | 90,900.00 | 2,802.63 | 2,404.79 | 2,006.96
90,900.01 | 91,300.00 | 2,814.99 | 2,417.15 | 2,019.32
91,300.01 | 91,700.00 | 2,827.35 | 2,429.51 | 2,031.68
91,700.01 | 92,100.00 | 2,839.71 | 2,441.87 | 2,044.04
92,100.01 | 92,500.00 | 2,852.07 | 2,454.23 | 2,056.40
92,500.01 | 92,900.00 | 2,864.43 | 2,466.59 | 2,068.76
92,900.01 | 93,300.00 | 2,876.79 | 2,478.95 | 2,081.12
93,300.01 | 93,700.00 | 2,889.15 | 2,491.31 | 2,093.48
93,700.01 | 94,100.00 | 2,901.51 | 2,503.67 | 2,105.84
94,100.01 | 94,500.00 | 2,913.87 | 2,516.03 | 2,118.20
94,500.01 | 94,900.00 | 2,926.23 | 2,528.39 | 2,130.56
94,900.01 | 95,300.00 | 2,938.59 | 2,540.75 | 2,142.92
95,300.01 | 95,700.00 | 2,950.95 | 2,553.11 | 2,155.28
95,700.01 | 96,100.00 | 2,963.31 | 2,565.47 | 2,167.64
96,100.01 | 96,500.00 | 2,975.67 | 2,577.83 | 2,180.00
96,500.01 | 96,900.00 | 2,988.03 | 2,590.19 | 2,192.36
96,900.01 | 97,300.00 | 3,000.39 | 2,602.55 | 2,204.72
97,300.01 | 97,700.00 | 3,012.75 | 2,614.91 | 2,217.08
97,700.01 | 98,100.00 | 3,025.11 | 2,627.27 | 2,229.44
98,100.01 | 98,500.00 | 3,037.47 | 2,639.63 | 2,241.80
98,500.01 | 98,900.00 | 3,049.83 | 2,651.99 | 2,254.16
98,900.01 | 99,300.00 | 3,062.19 | 2,664.35 | 2,266.52
99,300.01 | 99,700.00 | 3,074.55 | 2,676.71 | 2,278.88
99,700.01 | 100,100.00 | 3,086.91 | 2,689.07 | 2,291.24
100,100.01 | 100,500.00 | 3,099.27 | 2,701.43 | 2,303.60
(Add 3.09% for amounts in excess of $100,500)
3. In place of the withholding tables in Paragraph C.2, employers may use the formulas provided in Subsection D.
D. Income Tax Withholding Formulas. The overall structure of the formulas used to compute the withholding tax is to calculate the tax on the total wage amount and then subtract the amount of tax calculated on the standard deduction. The correct withholding formula depends upon the standard deduction amount claimed and annual wages.
1. Effective on or after January 1, 2026:
a. Withholding Formula for Taxpayers Not Claiming a Standard Deduction:
W is the withholding tax per pay period.
S is employee’s salary per pay period for each bracket, based on the midpoint of salary ranges.
N is the number of pay periods.
W = S * .0309
b. Withholding Formula for Single or Married-Separate Taxpayers Claiming the Standard Deduction:
W is the withholding tax per pay period.
S is employee’s salary per pay period for each bracket, based on the midpoint of salary ranges.
N is the number of pay periods.
W = (S - (12875 / N)) * .0309
c. Withholding Formula for Married-Joint Return, Qualified Surviving Spouse, or Head of Household Taxpayers Claiming the Standard Deduction:
W is the withholding tax per pay period.
S is employee’s salary per pay period for each bracket, based on the midpoint of salary ranges.
N is the number of pay periods.
W = (S - (25750 / N)) * .0309