US State Tax Profile · 2026

IL Illinois Tax Rates

Flat income tax but highest corp rate among Midwest states. Compare income, corporate, and sales tax rates for Illinois against federal rates and other US states.

Income Tax
4.95%
flat rate
Corporate Tax
9.5%
state rate
Sales Tax (State)
6.25%
before local additions
Combined Sales Tax
8.86%
avg incl. local taxes
Capital Gains
4.95%
state rate
Federal Corp Rate
21%
applies in all states

Illinois vs Federal Tax Comparison

Tax TypeIL State RateFederal RateNotes
Personal Income Tax 4.95% flat Federal: 10–37% Combined fed+state applies
Corporate Income Tax 9.5% Federal: 21% 9.5% (7% + 2.5% personal property replacement)
State Sales Tax 6.25% No federal sales tax Combined avg: 8.86%
Capital Gains Tax 4.95% Federal: 0–20% Same as income tax

About Illinois Taxes

Key characteristics

Flat income tax but highest corp rate among Midwest states.

Illinois levies income tax at rates from 4.95% flat. The flat rate structure means all taxpayers pay the same percentage, providing simplicity and predictability.

Corporate activity in Illinois faces a 9.5% state corporate tax rate. 9.5% (7% + 2.5% personal property replacement). Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in Illinois

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Frequently Asked Questions — Illinois Taxes

What is Illinois's state income tax rate?

Illinois uses a flat 4.95% income tax rate — meaning all taxable income is taxed at the same rate regardless of earnings level. This simplifies filing and is generally favorable for higher earners compared to progressive bracket states.

What is the corporate income tax rate in Illinois?

Illinois imposes a corporate income tax at 9.5%. 9.5% (7% + 2.5% personal property replacement). Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in Illinois?

Illinois has a state sales tax of 6.25%. When local city and county taxes are included, the average combined rate reaches 8.86%. Rates vary by locality so check the specific municipality for accurate figures.

How does Illinois compare to neighboring states for taxes?

Illinois's overall tax burden ranks favorably among US states. The state levies income tax at up to 4.95%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in Illinois.

Are there any special tax incentives or exemptions in Illinois?

Illinois offers notable tax characteristics: Flat income tax but highest corp rate among Midwest states. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to Illinois.

Cost of Living in Illinois

Tax rates are only part of the picture — explore city-level cost of living data:

Chicago Aurora Rockford

Compare Other US States

Explore state tax profiles across the US:

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.