Louisiana State Income Tax Withholding

Reference Number: NFC-26-1767639939
Published: September 4, 2026
Effective: Pay Period 15, 2026

Summary

The income tax withholding for the State of Louisiana is changing. This update will include the following:

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

LA

State Tax Withholding State Code:

22

Acceptable Exemption Form:

L-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S/0/M, Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

When the Employee Marital Status (EMPE-MAR- STAT) field is blank or invalid the default value used will be Single.

The Employee No Personal Exemption (EMPE-NO- PERS-EXEMPT) is used as follows:

  • 0 - no standard deduction is claimed

  • 1 - standard deduction is claimed and will be applied based on marital status

  • 2 - standard deduction is claimed and will be applied based on marital status.

Withholding Formula (Effective Pay Period 15, 2026)

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account — health care and dependent care deductions) from the amount computed in step 1.
  3. Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. Subtract the employee's standard deduction shown in the Standard Deduction Table below to determine the employee's taxable income.

Marital Status

Standard Deduction

No Standard Deduction Claimed

$0.00

Employee is Single and claims standard deduction

$12,875 

Employee is Married and claims 1 standard deduction

$12,8751

Employee is Married and claims 2 or more standard deductions

$25,7502

1 If a married employee claims only one standard deduction, one-half of the married standard deduction will be applied ($12,875)
2 If claiming Head of Household or Qualifying Surviving Spouse, then the employee must use the Married taxpayer formula to receive the proper credit for these two exemptions. See Note.

Note: Only the following number of exemptions are allowed to determine the Standard Deduction for the corresponding Marital Statuses:

No Deduction - number of exemptions allowed = 0
Single - number of exemptions allowed = 0 or 1
Married - number of exemptions allowed = 0, 1, or 2

  1. Multiply the taxable income by 3.09% to get the annual tax.
  2. Divide the annual Louisiana tax withholding calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly Louisiana tax withholding.
  3. Subtract any per-pay-period tax reduction amount elected by the employee from the above amount.
  4. Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step to determine the amount of tax to be withheld for the biweekly tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications Library menu to launch the tax map. Select the desired state from the map provided for the formula.

Previous Tax Bulletin

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated.