A Revenue Information Bulletin (RIB) is issued under the authority of LAC 61:III.101.D. A RIB is an informal statement of information issued for the public and employees that is general in nature. A RIB does not have the force and effect of law and is not binding on the public or the Department.

Revenue Information Bulletin No. 26-019 September 28, 2026 Individual Income Tax

Inflation Adjustment to Standard Deduction and Retirement Income Exemption

Purpose This Information Bulletin notifies taxpayers of the inflation adjustments to the Louisiana individual income tax standard deduction and retirement income exemption, as required by La. R.S. 47:294 and 44.1, respectively. Adjustment to the Standard Deduction and Retirement Exemption Pursuant to La. R.S. 47:294 and 44.1 the standard deduction and the retirement income exemption are adjusted annually for inflation. Each year, the prior year amounts must be multiplied by the percentage increase in the Consumer Price Index for All Urban Consumers (CPI- U), as reported by the United States Department of Labor, Bureau of Labor Statistics. The adjusted amounts for tax year 2026 are shown below: Deduction/Exemption Title 2025 Amounts CPI-U Multiplier 2026 Amounts Standard Deduction (Single Individual/Married Filing Separately) $12,500 2.7% $12,838 Standard Deduction (Married Filing Jointly/Head of Household/ Qualified Surviving Spouse) $25,000 2.7% $25,676 Retirement Exemption $12,000 2.7% $12,324

Questions regarding this Bulletin should be sent to PolicyIncome@la.gov. Please include RIB 26- 019 in the subject line of any emails sent to LDR regarding this Bulletin.

Jarrod J. Coniglio Secretary