Louisiana 1099 taxes: a 2026 guide for the self-employed
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Krislyn ChanKrislyn Chan is a consumer subscription growth leader who has spent her career making premium services affordable and accessible. As Chief Growth Officer at Keeper, she drives growth for a platform that pairs AI with licensed tax professionals to help self-employed people keep more of what they earn. She has written more than 50 Keeper guides on tax strategy for freelancers, independent contractors, and small business owners. Previously, Krislyn was at Curology, where she helped turn dermatologist-grade custom skincare into a direct-to-consumer subscription used by millions.
Key takeaways
- 1099 income in Louisiana is subject to three taxes: 15.3% federal self-employment tax, 10% to 37% federal income tax, and a flat 3% Louisiana income tax.
- Set aside 20–25% of your profit in a high-yield savings account, so the money earns interest until your tax payments are due. For a single filer with no other income, total tax runs from 20.4% of profit at $40,000 to 29.3% at $200,000.
- Louisiana’s standard deduction rose to $12,875 for 2026 ($25,750 married filing jointly), the first year it’s adjusted for inflation. You pay a flat 3% on what’s left, and you can no longer deduct the federal income tax you paid.
- Louisiana estimated payments start above $1,000. If you expect to owe more than $1,000 ($2,000 married filing jointly), make quarterly estimated tax payments, due April 15, June 15, and September 15, 2026, and January 15, 2027.
- No local income tax. New Orleans, Baton Rouge, and other Louisiana cities and parishes don’t tax income.
How much tax do 1099 workers pay in Louisiana?
These tables show estimated 2026 tax on self-employment profit, the amount left after business expenses. They assume this is your only income, you take the standard deduction, and you have no kids or tax credits.
Single filer, 2026
| 1099 profit | Total tax | % of profit | Self-employment tax | Federal income tax | Louisiana income tax |
|---|---|---|---|---|---|
| $40,000 | $8,156 | 20.4% | $5,652 | $1,775 | $729 |
| $60,000 | $13,324 | 22.2% | $8,478 | $3,559 | $1,287 |
| $80,000 | $18,492 | 23.1% | $11,304 | $5,344 | $1,844 |
| $100,000 | $24,766 | 24.8% | $14,130 | $8,235 | $2,402 |
| $150,000 | $41,403 | 27.6% | $21,194 | $16,413 | $3,796 |
| $200,000 | $58,621 | 29.3% | $28,234 | $25,196 | $5,190 |
Married filing jointly, one self-employed spouse, 2026
| 1099 profit | Total tax | % of profit | Self-employment tax | Federal income tax | Louisiana income tax |
|---|---|---|---|---|---|
| $40,000 | $6,392 | 16.0% | $5,652 | $398 | $343 |
| $60,000 | $11,263 | 18.8% | $8,478 | $1,885 | $900 |
| $80,000 | $16,312 | 20.4% | $11,304 | $3,550 | $1,458 |
| $100,000 | $21,480 | 21.5% | $14,130 | $5,335 | $2,016 |
| $150,000 | $34,399 | 22.9% | $21,194 | $9,795 | $3,410 |
| $200,000 | $49,510 | 24.8% | $28,234 | $16,472 | $4,804 |
How Louisiana taxes 1099 income
If you’re a freelancer, independent contractor, gig worker, or solo business owner in Louisiana, your net profit (1099 income minus business expenses) is taxed three ways:
- Federal self-employment tax: 15.3% on most of your profit (92.35% of it). That’s 12.4% for Social Security, on earnings up to $184,500 in 2026, plus 2.9% for Medicare with no cap. It replaces the payroll taxes an employer would split with you. Estimate it with the self-employment tax calculator.
- Federal income tax: 10% to 37% on what’s left after three deductions: the $16,100 standard deduction ($32,200 married filing jointly), half of your self-employment tax, and the 20% QBI deduction.
- Louisiana income tax: a flat 3% on your profit minus half of your self-employment tax and the Louisiana standard deduction. You report it on Form IT-540.
What’s different about Louisiana
- One flat rate. Every dollar of taxable income is taxed at 3%. Louisiana has used the flat rate since 2025, when it replaced brackets of 1.85% to 4.25%.
- Its own standard deduction. Louisiana’s standard deduction is $12,875 for 2026 ($25,750 married filing jointly), and it now rises with inflation each year.
- No deduction for federal tax. You can’t subtract the federal income tax you paid on your Louisiana return.
- No QBI deduction. The IRS lets you deduct up to 20% of your business profit. Louisiana doesn’t. At $80,000 of profit, that’s $11,650 you deduct on your federal return but still pay Louisiana tax on.
- Some federal deductions carry over. Because Louisiana starts with the income on your federal return, three deductions you take there also lower your Louisiana tax: half of your self-employment tax, self-employed health insurance premiums, and self-employed 401(k) contributions.
A self-employed person in Louisiana at $80,000 pays $18,492: about $769 less than in California and $1,844 more than in Texas, which has no income tax.
Example: Louisiana tax on $80,000 of 1099 income
Here’s the math for a single self-employed person in New Orleans with $80,000 of profit and no other income.
| Step | Amount |
|---|---|
| Self-employment tax: $80,000 × 92.35% × 15.3% | $11,304 |
| $80,000 minus half of self-employment tax | $74,348 |
| Income the IRS taxes: $74,348 minus the $16,100 standard deduction and $11,650 QBI deduction | $46,599 |
| Federal income tax | $5,344 |
| Income Louisiana taxes: $74,348 minus the $12,875 standard deduction | $61,473 |
| Louisiana income tax: 3% | $1,844 |
| Total 2026 tax | $18,492 (23.1%) |
Self-employment tax is the biggest piece. Every dollar you write off as a business expense lowers all three taxes, since your self-employment tax, federal income tax, and Louisiana income tax are all based on your profit after expenses.
What tax write-offs can I claim?
How to lower your Louisiana 1099 tax bill
At $80,000 of profit, every $1,000 of business expenses you deduct cuts about $258 from your total tax. Common write-offs for self-employed people in Louisiana include:
- Your phone and internet, for the share you use for work
- Car expenses, using a set rate per mile or your actual costs (compare the two)
- A home office, if you use part of your home regularly and only for work (estimate yours)
- Software, equipment, and supplies you buy for your business
- Health insurance premiums you pay as a self-employed person
- Retirement contributions to a SEP-IRA or Solo 401(k)
Most of these are small purchases spread across a year of bank and card statements, which is where they get missed. See the full list of tax write-offs for self-employed people.
Track and claim every eligible deduction with Keeper
Keeper scans your accounts for write-offs and files your return — with tax pros reviewing every one.
Try it freeLouisiana estimated tax payments
If you expect your 2026 Louisiana tax to be more than $1,000 ($2,000 married filing jointly) after withholding and credits, make estimated payments to the Louisiana Department of Revenue on LaTAP or with Form IT-540ES. They’re due on the same dates as your federal payments, and each is a quarter of your Louisiana tax:
| Payment | Share of your Louisiana tax | Due date |
|---|---|---|
| 1st | 25% | April 15, 2026 |
| 2nd | 25% | June 15, 2026 |
| 3rd | 25% | September 15, 2026 |
| 4th | 25% | January 15, 2027 |
- Federal payments are separate: you pay the IRS on the same four dates with Form 1040-ES.
- To avoid a penalty for paying too little, pay at least 90% of this year’s Louisiana tax or 100% of last year’s, whichever is less, in on-time payments.
- The penalty is 12% a year on each underpaid amount, for the number of days it’s late.
- You can skip the January payment if you file your 2026 Louisiana return and pay the full balance by January 31, 2027.
Get your payment amounts with the Louisiana quarterly tax calculator.
Should you form an LLC or S corp in Louisiana?
You don’t need one to work as an independent contractor. If you work for yourself without forming a business, you report 1099 income on Schedule C, part of your regular tax return, and pay the taxes above.
- LLCs cost $125 to form and $35 a year for the annual report.
- S corps can make sense once your profit is around $80,000, when the self-employment tax savings get significant. You pay yourself a reasonable salary and take the rest as profit payouts (distributions) that aren’t subject to self-employment tax.
Run the numbers for your income to see what you’d save.
Do self-employed people in Louisiana charge sales tax?
Usually not for services. Most professional services, like writing, design, consulting, and bookkeeping, aren’t taxable in Louisiana. Two things changed in 2025, though:
- Digital products are now taxable. Since January 1, 2025, Louisiana taxes digital products like ebooks, music, and video, along with online software access and information services.
- The state rate rose to 5%, up from 4.45%. Parishes and cities add their own sales tax on top.
8 sources
- What are the individual income tax rates and brackets? (Louisiana Department of Revenue) · revenue.louisiana.gov
- 2026 Form IT-540ESi: estimated tax instructions · dam.ldr.la.gov
- Form R-210R-i: underpayment penalty instructions · dam.ldr.la.gov
- What is the state sales tax rate? (Louisiana Department of Revenue) · revenue.louisiana.gov
- Sales tax expansion to digital products and services · revenue.louisiana.gov
- Forms and fee schedule (Louisiana Secretary of State) · sos.la.gov
- IRS releases tax inflation adjustments for tax year 2026 · irs.gov
- Contribution and benefit base · ssa.gov
This article is for informational purposes only and isn’t tax, legal, or financial advice. Tax rules change and depend on your situation, so talk to a tax professional about yours.
