1099 Quarterly Taxes in Louisiana (2025-2026)
If you're self-employed in Louisiana — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Louisiana Department of Revenue (state). Louisiana uses a flat 3.00% income tax, which makes estimating your state burden simpler than progressive states. But you still need to send the money on time to avoid underpayment penalties.
Louisiana state income tax (2025)
Louisiana uses a flat income tax rate of 3.00% on all taxable income above the standard deduction. There are no brackets — every dollar of taxable income is taxed at the same rate.
How to pay Louisiana estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Louisiana state estimated payments as well — most states piggyback on the federal schedule. Pay Louisiana taxes through the Louisiana Department of Revenue's online portal: latap.revenue.louisiana.gov. You can also mail Form IT-540ES with a check.
Louisiana-specific quirk freelancers miss
Louisiana moved to a 3% flat tax for 2025 (from progressive brackets that topped out at 4.25%). The change includes elimination of the federal income tax deduction that Louisiana used to allow on state returns.
Common deductions for Louisiana freelancers
- Louisiana allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Louisiana's rules for state conformity.
- LA conforms to federal QBI under the new flat-tax structure.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Louisiana taxable income.
- Self-employed health insurance premiums are deductible federally.