Self-employed workers in Louisiana pay both the employee and employer portions of Social Security and Medicare taxes (15.3% combined on the first $176,100 of net earnings). You can deduct 50% of SE tax from gross income before calculating income tax.
On top of SE tax, Louisiana adds 1.85%–4.25% state income tax. The effective total tax rate on self-employment income in LA at $100K is 30.4%.
Key deductions: 50% SE tax deduction, SEP-IRA (up to 25% of net profit, max $69,000), health insurance premiums, home office, business expenses. Maximizing deductions before calculating taxable income is the primary lever for self-employed workers.