How Louisiana withholds on a bonus
Louisiana withholds a separately paid bonus at its flat income tax rate, 3% since the 2025 reform replaced three brackets. On a $10,000 bonus the percentage method withholds $2,200 federal, $620 Social Security, $145 Medicare and $300 Louisiana, leaving $6,735. There are no local income taxes in Louisiana, so that is the whole state-and-local line.
Because the rate is flat, the aggregate method leaves Louisiana's line almost unchanged and raises the federal line to about $2,700 for a $60,000 earner paid every two weeks. Louisiana's $12,875 standard deduction is large, but for anyone earning more than that it has been used up by salary, so a bonus is taxed at the full 3% on the return and the state withholding settles even. Louisiana no longer allows the deduction for federal tax paid, so higher federal withholding on a bonus does not reduce state tax.
What the withholding means for your Louisiana return
Any refund on a Louisiana bonus is federal: a $60,000 single filer's marginal federal rate is 12% up to $50,400 of taxable income and 22% above, so a $10,000 bonus is really taxed at about $1,450 federal against $2,200 withheld, and roughly $750 returns. Texas residents who earn a bonus for work in Louisiana are withheld for Louisiana on it. The Louisiana paycheck calculator shows the marginal rates for any salary. Exemptions claimed on Louisiana Form L-4 do not reduce the flat 3% withheld from a separately paid bonus; they apply only under the aggregate method.