Illinois Income Tax Rates, Tables, and Calculator for 2026
Illinois has one flat income tax rate of 4.95% for 2026. Compare IL state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Illinois ranks among states.
Illinois has a flat individual income tax rate of 4.95% for 2026. The same rate applies to Illinois taxable income regardless of income level or filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. Illinois provides no standard deduction, but personal exemptions reduce taxable income for eligible taxpayers. The calculator and tables below compare Illinois taxes across income levels, filing statuses, and states, with step-by-step examples showing how the personal exemption and flat rate determine state income tax.
The Illinois General Assembly establishes the income tax rules, while the Illinois Department of Revenue administers them and publishes the tax forms and instructions. The Department's 2026 estimated income tax instructions and income tax bulletin provide the rate and personal exemption amount we use in our calculations. The 4.95% rate has remained unchanged since July 1, 2017. The personal exemption increased from $2,850 in 2025 to $2,925 per person for 2026 through an inflation adjustment. For calendar-year filers, federal Form 1040 series returns and Illinois Form IL-1040 tax returns for income earned in 2026 are generally due April 15, 2027.
Tax Calculator
Illinois Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Illinois income tax for 2026. Results open in our All 50 States income tax calculator with Illinois highlighted. The table below shows Illinois income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate remains at 4.95%, while the effective tax rate rises as the personal exemption covers a smaller share of income. Illinois's rank changes because other states' rates, deductions, and credits affect tax differently as income increases.
How Much Will You Pay in Illinois?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $2,330 | 4.95% | 4.66% | 50 |
| $75,000 | $3,568 | 4.95% | 4.76% | 47 |
| $100,000 | $4,805 | 4.95% | 4.81% | 41 |
| $125,000 | $6,043 | 4.95% | 4.83% | 40 |
| $150,000 | $7,280 | 4.95% | 4.85% | 37 |
Illinois ranks in the high income tax range nationally across these examples, with rankings from 37th to 50th. At $100,000 of annual income, a Single filer pays an estimated $4,805 in Illinois state income tax for 2026. The marginal tax rate is 4.95%, while the effective rate is 4.81% after the personal exemption reduces taxable income.
The ranked estimates assume full-year Illinois residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the $2,925 Illinois personal exemption. Illinois does not provide a standard deduction. No other deductions, income adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Illinois income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Illinois Income Tax Rates
Illinois is a flat tax state with one statutory individual income tax rate of 4.95% for 2026. The same rate applies to Illinois taxable income regardless of income level or filing status. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Illinois's state income tax rate history from 1990 to 2026, with separate rows for the two rates in effect during 2017.
Illinois State Income Tax Rate History, 1990-2026
| Tax Year | Tax Rate |
|---|---|
| 2018-2026 | 4.95% |
| 2017 (July 1-December 31) | 4.95% |
| 2017 (January 1-June 30) | 3.75% |
| 2015-2016 | 3.75% |
| 2011-2014 | 5.00% |
| 1990-2010 | 3.00% |
Illinois increased its individual income tax rate from 3.75% to 4.95% on July 1, 2017. The 2017 Form IL-1040 instructions provided a blended annual rate of 4.3549% for most taxpayers. Taxpayers could instead use Schedule SA to calculate tax separately for the income allocated to each rate period.
The 4.95% rate has remained unchanged through 2026. Illinois's flat-rate structure has no income bracket thresholds to adjust annually for inflation. Its personal exemption is adjusted for inflation, so taxable income and the effective tax rate can change even when the statutory rate stays the same.
Compare States
Compare Illinois to Other States
The next table compares Illinois with its five neighboring states, plus Pennsylvania and Florida, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Illinois. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Illinois vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$3,568 | 0% | 0.00% | 1 |
| Indiana | $2,183 | −$1,385 | 2.95% | 2.91% | 14 |
| Iowa | $2,198 | −$1,370 | 3.8% | 2.93% | 16 |
| Pennsylvania | $2,303 | −$1,265 | 3.07% | 3.07% | 19 |
| Kentucky | $2,507 | −$1,060 | 3.5% | 3.34% | 23 |
| Missouri | $2,534 | −$1,034 | 4.7% | 3.38% | 25 |
| Wisconsin | $2,944 | −$624 | 5.3% | 3.92% | 35 |
| Illinois | $3,568 | $0 | 4.95% | 4.76% | 47 |
At $75,000 of annual income for a Single filer, Illinois has higher state income tax than all five of its neighboring states. Its estimated $3,568 tax is about $1,385 more than Indiana, $1,370 more than Iowa, and $1,034 more than Missouri. Wisconsin comes closest to Illinois's state tax amount, at about $624 less. Pennsylvania is about $1,265 lower. These comparisons exclude local income taxes, which can add to the amounts paid in several comparison states. Florida is included as a popular comparison because it has no state income tax.
Examples
Illinois Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Illinois residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we subtract the Illinois personal exemption from household income to calculate taxable income. We then apply the 4.95% flat rate to calculate Illinois state income tax. No other deductions, Illinois additions or subtractions, or tax credits are included.
2026 Illinois Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Personal Exemption | $2,925 | $5,850 |
| Taxable Income | $72,075 | $144,150 |
| State Income Tax | $3,568 | $7,135 |
| Effective Tax Rate | 4.76% | 4.76% |
| Marginal Tax Rate | 4.95% | 4.95% |
Looking at the table above, we can see that the same 4.95% tax rate applies to both Single and Married Filing Jointly statuses. The personal exemption reduces taxable income by $2,925 per person, leaving both examples with the same 4.76% effective tax rate. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Illinois marriage penalty in this simplified comparison. The apparent $1 difference when comparing the rounded table amounts comes from rounding each displayed result independently. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Illinois personal exemption is $2,925. With wages only and no other adjustments, subtracting the exemption gives the taxable income that Illinois calls net income.
- Taxable income: Subtract the personal exemption from household income. $75,000 − $2,925 = $72,075
- Estimated Illinois income tax: Multiply taxable income by the flat tax rate of 4.95%. $72,075 × 0.0495 = $3,567.71
To calculate the Illinois effective tax rate, we divide $3,567.71 of state income tax by $75,000 of household income. The result is 4.76%, rounded. The estimated state income tax rounds to $3,568 in the comparison table.
The Illinois marginal tax rate is 4.95%, the rate applied to each additional dollar of Illinois taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Illinois personal exemption is $2,925 for each spouse, or $5,850 combined.
- Taxable income: Subtract the combined personal exemptions from household income. $150,000 − $5,850 = $144,150
- Estimated Illinois income tax: Multiply taxable income by the same flat tax rate of 4.95%. $144,150 × 0.0495 = $7,135.43
To calculate the Illinois effective tax rate, we divide $7,135.43 of state income tax by $150,000 of household income. The result is 4.76%, matching the Single example. The estimated state income tax rounds to $7,135 in the comparison table.
The Illinois marginal tax rate is 4.95%, unchanged from the Single example.
Takeaway
Illinois Income Tax Takeaways
Personal exemption reduces taxable income
Illinois's 4.95% rate does not necessarily apply to the entire paycheck. In these examples, the personal exemption reduces the amount of income subject to state tax.
Joint filing produces equal results
At $75,000 per person, the joint personal exemption and taxable income are twice the Single amounts. The joint tax is also twice the Single tax before rounding, so this comparison shows no Illinois marriage penalty.
Effective rate is below the flat rate
Both examples produce a 4.76% effective rate, below the 4.95% marginal rate. Results can differ when exemption eligibility, state adjustments, or tax credits change.
Illinois has higher state income tax
At $75,000 of annual income for a Single filer, Illinois's estimated $3,568 state income tax exceeds the amounts for Indiana, Iowa, Kentucky, Missouri, and Wisconsin. The difference ranges from about $624 to $1,385 under the same household assumptions. Nationally, Illinois ranks 47th at that income level, in the high income tax range.
FAQ
Frequently Asked Questions
Is Illinois a flat tax state?
Yes. Illinois has a flat individual income tax rate of 4.95% for 2026. The same rate applies to Illinois taxable income regardless of filing status. Exemptions and state adjustments can reduce taxable income, so the 4.95% rate generally does not apply to the entire paycheck.
What is the Illinois income tax rate for 2026?
The Illinois individual income tax rate for 2026 is 4.95%. This statutory rate applies to Illinois net income after applicable state adjustments and exemptions. Illinois has used the 4.95% rate since July 1, 2017.
How much is Illinois income tax on $75,000?
A Single filer earning $75,000 in wages pays an estimated $3,568 in Illinois state income tax for 2026. Subtracting the $2,925 personal exemption leaves $72,075 of taxable income, which is taxed at 4.95%. The effective tax rate is 4.76%.
How much is Illinois income tax on $100,000?
A Single filer earning $100,000 in wages pays an estimated $4,805 in Illinois state income tax for 2026. The marginal tax rate is 4.95%, while the effective rate is 4.81% after the $2,925 personal exemption.
What is the Illinois marginal tax rate?
The Illinois statutory marginal income tax rate is 4.95% for 2026. Each additional dollar of Illinois taxable income is taxed at 4.95%. Exemptions and state adjustments can reduce the income subject to that rate. Both Single and Married Filing Jointly use the same rate.
What is the Illinois effective tax rate?
The Illinois effective income tax rate is state income tax divided by household income. For 2026, our Single example at $75,000 and Married Filing Jointly example at $150,000 both produce a 4.76% effective rate. The effective rate can differ at other income levels or with different exemptions, adjustments, and credits.
Does Illinois have a standard deduction?
No. Illinois does not have a standard deduction for individual income tax. The state calculation starts with federal adjusted gross income, so the federal standard deduction also does not reduce Illinois taxable income. Illinois instead allows personal exemptions for eligible taxpayers, including $2,925 per person for 2026.
How much is the Illinois personal exemption for 2026?
The Illinois personal exemption for 2026 is $2,925 for a Single filer and $5,850 for a married couple filing jointly when both spouses qualify. The exemption allowance is unavailable when federal adjusted gross income exceeds $250,000 for Single filers or $500,000 for Married Filing Jointly. Additional exemptions may apply for taxpayers age 65 or older or who are legally blind. Different rules apply to taxpayers who can be claimed as dependents.
How much is the Illinois dependent exemption for 2026?
Illinois generally allows a $2,925 exemption for each qualifying dependent for 2026, subject to the exemption allowance's income limits. Dependents are reported on Schedule IL-E/EITC.
How much is the Illinois Child Tax Credit for 2026?
For 2026, Illinois provides a refundable Child Tax Credit equal to 40% of the Illinois Earned Income Tax Credit. Taxpayers must qualify for the state EITC and have at least one qualifying child under age 12 at the end of the year. A refundable credit can exceed the state income tax owed.
A household receiving the maximum 2026 Illinois EITC of about $1,646 can receive a Child Tax Credit of about $658 if at least one qualifying child is under 12. That maximum requires three or more qualifying children for the EITC. The Child Tax Credit is calculated per return, not as a fixed amount for each child. Its amount decreases as the Illinois EITC phases out.
How much is the Illinois Earned Income Tax Credit for 2026?
Illinois offers a refundable Earned Income Tax Credit generally equal to 20% of the federal credit. For 2026, the maximum federal credit is $8,231 for taxpayers with three or more qualifying children, making the corresponding Illinois credit about $1,646. Refundable means the credit can exceed Illinois income tax owed.
For taxpayers with three or more qualifying children, the federal credit reaches zero at income of $62,974 for Single or Head of Household, or $70,244 for Married Filing Jointly. Both earned income and adjusted gross income must be below the applicable limit. Households with fewer qualifying children have smaller maximum credits and lower income limits.
Illinois also extends eligibility to certain taxpayers who do not qualify for the federal credit, including those using an Individual Taxpayer Identification Number and adults ages 18-24 or 65 and older without qualifying children. The state income limits and other eligibility requirements still apply.
Does Illinois have a marriage penalty?
No, not in our examples. Our 2026 comparison uses $75,000 of annual income per person. Before rounding, the tax on $150,000 for a married couple filing jointly equals the combined tax of two Single filers earning $75,000 each. Both statuses have a 4.76% effective rate in this comparison. Other households may have different results because of exemption eligibility, state adjustments, or tax credits.
References:
- 2026 Form IL-1040-ES, Estimated Income Tax Payments for Individuals (PDF). Illinois Department of Revenue. The Estimated Tax Worksheet on page 2 subtracts exemptions from base income and applies the 4.95% rate to the remaining net income. Supports the calculation method used in the income table, examples, and income-specific FAQ answers. Retrieved October 23, 2026.
- FY 2026-15, What's New for Illinois Income Taxes. Illinois Department of Revenue, December 2025. Identifies the $2,850 personal exemption for tax year 2025 and confirms the increase to $2,925 for tax year 2026, including estimated payments and the annual return. Retrieved October 23, 2026.
- Income Tax Rates and Individual Income Tax Rates for Prior Years. Illinois Department of Revenue. Supplies the historical rates and unchanged periods in the 1990-2026 table, including the increase from 3.75% to 4.95% on July 1, 2017. Retrieved October 23, 2026.
- 2017 Form IL-1040 Instructions (PDF). Illinois Department of Revenue. Page 1 explains the 4.3549% blended annual rate for most 2017 taxpayers and the alternative specific accounting method using Schedule SA. Supports the distinction between the two statutory rate periods and the annual return calculation. Retrieved October 23, 2026.
- Illinois Income Tax Act, 35 ILCS 5/201 and 35 ILCS 5/204. Illinois General Assembly. Section 201 establishes the individual income tax rate and the July 2017 change. Section 204 governs personal and dependent exemptions, inflation adjustments, and the $250,000/$500,000 income limits. Retrieved October 23, 2026.
- Individual Income Tax and Students: Answers to Commonly Asked Questions. Illinois Department of Revenue. Explains the federal adjusted gross income starting point, the general April 15 deadline for calendar-year returns, and the absence of a state standard deduction. The student page's $2,850 exemption figure concerns 2025, not the 2026 amount used here. Retrieved October 23, 2026.
- Illinois Personal Exemption Allowance Guidance and 2025 Form IL-1040 Instructions, Step 4: Exemptions. Illinois Department of Revenue. Explains personal and dependent exemptions, income limits, and the additional allowances for age or blindness. Supports the exemption FAQ answers and the distinction between an exemption and a standard deduction. The examples use the separately confirmed $2,925 amount for 2026. Retrieved October 23, 2026.
- Publication 132, Illinois Earned Income Tax Credit Information for Tax Year 2025 and 2025 Schedule IL-E/EITC Instructions. Illinois Department of Revenue. Explains the refundable 20% federal EITC match and expanded eligibility for certain ITIN filers and adults ages 18-24 or 65 and older without qualifying children. The FAQ uses the IRS's 2026 limits and maximum credit rather than the 2025 dollar amounts in these publications. Retrieved October 23, 2026.
- Illinois Child Tax Credit and Illinois Income Tax Act, 35 ILCS 5/244. Illinois Department of Revenue and Illinois General Assembly. Explains the qualifying-child requirement and refundable credit equal to 40% of the Illinois EITC. The agency page discusses 2025, while Section 244 provides the 40% amount for tax years beginning in 2025 and later. Supports applying that percentage in the 2026 FAQ. Retrieved October 23, 2026.
- Illinois Income Tax Act, 35 ILCS 5/212: Earned Income Tax Credit. Illinois General Assembly. Establishes the 20% federal EITC match for tax years beginning in 2023 and later, refundability, and expanded state eligibility. Provides the continuing statutory basis for the 2026 EITC discussion. Retrieved October 23, 2026.
- Revenue Procedure 2025-32 (PDF). Internal Revenue Service. Section 4.06, page 15, supplies the 2026 federal EITC maximum of $8,231 for three or more qualifying children and the $62,974/$70,244 income limits used in the FAQ. Applying Illinois's 20% match produces about $1,646, and 40% of that state credit produces a Child Tax Credit of about $658 when the child-age requirement is met. Retrieved October 23, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 federal filing deadline for calendar-year taxpayers and the weekend and holiday exceptions. Supports the April 15, 2027 date for 2026 returns. Retrieved October 23, 2026.
- 2026 All 50 States Income Tax Calculator and State Income Tax Calculator Data Sources. Income Tax Pro. Provides the modeled tax results and underlying government sources used in the income and selected-state comparisons. National ranks on this page compare unrounded effective rates across all 50 states and the District of Columbia under the stated household assumptions. Retrieved October 23, 2026.