Louisiana Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and Louisiana state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
LA State Tax: Flat 3.0%
Quarterly Payment Amount
$6,151
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,151
Apr 1 - May 31
Due: June 15, 2026
$6,151
Jun 1 - Aug 31
Due: September 15, 2026
$6,151
Sep 1 - Dec 31
Due: January 15, 2027
$6,151
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Louisiana Quarterly Tax Highlights
Louisiana has a flat 3% income tax rate
Recently converted from progressive to flat tax
One of the lowest state income tax rates
Use Form IT-540ES for quarterly payments
Louisiana Quarterly Tax FAQ
What is Louisiana's income tax rate?
Louisiana has a flat 3% income tax rate. The state recently converted from a progressive system, significantly simplifying tax calculations.
Louisiana Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in Louisiana face two tax obligations: federal estimated taxes filed with the IRS and state estimated taxes filed with the Louisiana Department of Revenue. Louisiana imposes a flat 3% income tax rate on all taxable income. If you expect to owe $1,000 or more in Louisiana state income tax after withholding and credits, you must make quarterly estimated payments using Form IT-540ES.
Louisiana recently converted from a progressive system with rates up to 6% to a flat 3% rate, one of the lowest income tax rates in the country. The state also eliminated the deduction for federal income taxes paid.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Louisiana state income tax | 3% | Louisiana Department of Revenue | Form IT-540ES |
How Louisiana's Flat 3% Income Tax Affects Your Quarterly Payments
Louisiana uses a flat tax rate of 3%, which simplifies quarterly tax calculations. Regardless of income level, every dollar of taxable income is taxed at the same rate. This makes it straightforward to estimate your state quarterly payments — simply multiply your projected net self-employment income by 3% and divide by four.
For a single self-employed worker in Louisiana earning $100,000 in net self-employment income, the estimated annual tax breakdown is:
| Tax Component | Estimated Amount | Calculation Basis |
|---|---|---|
| Federal income tax | ~$11,600 | After $15,700 standard deduction, 2026 brackets |
| Self-employment tax | ~$14,130 | 15.3% on 92.35% of net earnings |
| Louisiana state income tax | ~$3,000 | 3% flat rate |
| Total annual tax | ~$28,730 | |
| Quarterly payment | ~$7,183 | Total / 4 quarters |
State payments can be made online through the Louisiana Department of Revenue portal at revenue.louisiana.gov, by mail with a Form IT-540ES voucher, or via electronic funds transfer where available.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Louisiana and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Louisiana taxable income.
Related Calculators
Official References
This calculator uses current federal and Louisiana tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- Louisiana Department of Revenue
Official Louisiana tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.