# Full Statutory Corpus: LA

## La. Rev. Stat. Ann. § 47:32: Rates of Tax (Graduated Schedule through 2024)
`La. R.S. > Title 47 > Subtitle II > Chapter 1 > Part I > § 47:32`

### English
Imposes graduated personal income tax rates of 1.85%, 3.50%, and 4.25% in Louisiana applicable through tax year 2024.

### Español
Impone tasas de impuesto sobre la renta personal graduadas de 1.85%, 3.50% y 4.25% en Luisiana aplicables hasta el año contributivo 2024.

## La. Rev. Stat. Ann. § 47:32: Flat Individual Income Tax Rate (Act 11 of 2024 3rd Ex. Sess.)
`La. R.S. > Title 47 > Subtitle II > Chapter 1 > Part I > § 47:32`

### English
Imposes a flat individual income tax rate of 3.00% on net taxable income effective for tax periods beginning on or after January 1, 2025 (Act 11 of 2024).

### Español
Impone una tasa fija de impuesto sobre la renta del 3.00% sobre el ingreso neto gravable de individuos a partir del 1 de enero de 2025 (Act 11 de 2024).
