Louisiana DOR Adopts Emergency Rule Regarding Income Tax Withholding Tables

The Louisiana Department of Revenue (DOR) adopted an emergency rule updating income tax withholding tables and formulas for 2026. The rule sets the standard deduction for for single and married-separate filers at $12,875 and $25,750 for married-joint, qualified surviving spouse, and head of household filers. It also provides updated withholding formulas for various filing statuses. The rule takes effect on Jan. 1, 2026, and will remain in effect for 180 days unless renewed, revoked, or replaced by a final rule. [La. Dep’t of Revenue, Emergency Reg. Section 1501, 12/23/25]