The Short Answer
Members stationed out of state on active duty for more than 120 consecutive days may exempt up to $50,000 of military pay; otherwise pay is taxed at Louisiana's 3% flat rate. Your base pay is set by the federal pay table — identical to every other state for your rank and years of service. What actually changes in Louisiana is your BAH (averaging $1,200/mo without dependents and $1,500/mo with dependents) and how Louisiana treats the taxable portion of your pay.
State tax status: ~ PARTIAL EXEMPT
2026 Worked Example — E-5, 6 Years, With Dependents in Louisiana
Here is how the math actually lands for a mid-career enlisted member stationed in Louisiana, built the way I read my own LES. Base pay and BAS are federal; the Louisiana BAH figure is the state average.
| Monthly line item | Amount | Taxable? |
|---|---|---|
| Base pay (E-5, over 6 yrs) | $3,874 | Yes (federal + state) |
| BAH with dependents (Louisiana avg) | $1,500 | No — tax-free |
| BAS (enlisted) | $476.95 | No — tax-free |
| Gross monthly entitlements | $5,850.95 | — |
| Taxable income (base pay only) | $3,874 | — |
| Est. Louisiana state income tax | varies — see notes | — |
Only the $3,874 of base pay is taxable — the $1,976.95 of BAH + BAS is completely tax-free. Run your exact rank, ZIP, and dependency status in the Military Pay Calculator for a precise estimate.
How Louisiana Taxes Each Type of Military Pay
Active-Duty Base Pay
Members stationed out of state on active duty for more than 120 consecutive days may exempt up to $50,000 of military pay; otherwise pay is taxed at Louisiana's 3% flat rate.
Guard & Reserve Drill Pay
Louisiana Guard and Reserve drill pay is generally taxable as ordinary income.
Military Retirement Pay
Military retirement pay is fully exempt from Louisiana income tax.
VA Disability Compensation
VA disability compensation is exempt federally and is not taxed by Louisiana.
SCRA & Residency in Louisiana
Under SCRA, a nonresident servicemember at Barksdale AFB or Fort Johnson owes no Louisiana income tax on military pay.
This is the single most misunderstood rule in military pay. Your home of record / state of legal residence — not your duty station — generally determines who can tax your military pay. Changing it is a deliberate act, not something that happens automatically when you PCS.
Major Military Installations in Louisiana
- Barksdale Air Force Base
- Fort Johnson (formerly Polk)
- Naval Air Station Joint Reserve Base New Orleans
BAH is set by the Military Housing Area covering your duty ZIP. Verify your exact rate at the official DoD BAH lookup.
Official Sources
FAQ — Military Pay in Louisiana
Does Louisiana tax my military base pay?
Members stationed out of state on active duty for more than 120 consecutive days may exempt up to $50,000 of military pay; otherwise pay is taxed at Louisiana's 3% flat rate.
Is my BAH taxed in Louisiana?
No. BAH is federally tax-free and is never counted as income for Louisiana state income tax, regardless of how Louisiana treats base pay.
Does Louisiana tax military retirement pay?
Military retirement pay is fully exempt from Louisiana income tax.
I'm stationed in Louisiana but my home of record is elsewhere — who taxes me?
Under SCRA, a nonresident servicemember at Barksdale AFB or Fort Johnson owes no Louisiana income tax on military pay.