Illinois income tax at a glance
Illinois taxes all net income at a flat 4.95% after a $2,925 exemption per person (2026). The exemption is lost entirely once AGI exceeds $250,000 ($500,000 joint). Retirement income such as Social Security, pensions and IRA distributions is exempt.
| Tax structure | Flat 4.95% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $3,568 (4.76%) |
| Rank at $75,000 | 5th highest of 42 |
| Local income taxes | None |
| State sales tax | 6.25% |
How Illinois calculates your income tax
Illinois starts from your federal adjusted gross income (AGI). There is no standard deduction in Illinois. You also get a personal exemption of $2,925 per taxpayer and a dependent exemption of $2,925 per dependent.
- Exemptions are lost entirely once AGI exceeds $250,000 ($500,000 joint).
Taxable income × 4.95% = Illinois income tax
Illinois income tax rate (2026)
Illinois applies a single 4.95% rate to all taxable income for every filing status. There are no brackets to climb: each extra $1,000 of taxable income adds $50 of state tax.
Illinois standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | $2,925 | $2,925 |
| Married filing jointly | $0 | $5,850 | $2,925 |
| Head of household | $0 | $2,925 | $2,925 |
Amounts before any income-based phase-outs.
Illinois income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | IL tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $2,330 | 4.66% | $3,820 | $3,825 | $40,025 | $3,335 |
| $50,000 | Married jointly | $2,185 | 4.37% | $1,780 | $3,825 | $42,210 | $3,517 |
| $75,000 | Single | $3,568 | 4.76% | $7,670 | $5,738 | $58,025 | $4,835 |
| $75,000 | Married jointly | $3,423 | 4.56% | $4,640 | $5,738 | $61,200 | $5,100 |
| $100,000 | Single | $4,805 | 4.81% | $13,170 | $7,650 | $74,375 | $6,198 |
| $100,000 | Married jointly | $4,660 | 4.66% | $7,640 | $7,650 | $80,050 | $6,671 |
Step by step: $75,000 single filer in Illinois
- Gross wages: $75,000
- Exemptions: −$2,925
- Illinois taxable income: $72,075
- 4.95% on $72,075 = $3,567.71
- Illinois income tax: $3,568 — 4.76% of gross pay, with a marginal state rate of 4.95%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,975 and take-home pay is about $58,025 ($2,232 every two weeks).
Local income taxes in Illinois
No local income taxes — Chicago does not tax wages.
Sales tax and other Illinois taxes
The Illinois state sales tax rate is 6.25%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,875 in state sales tax alone.
Compare Illinois with neighboring states
State income tax on $75,000 of wages for a single filer in Illinois and its neighbors. Moving to Indiana would cut state income tax on this salary by about $1,385 a year.
| State | Type | Top rate | Tax on $75k | vs IL |
|---|---|---|---|---|
| Illinois | Flat | 4.95% | $3,568 | — |
| Wisconsin | Graduated | 7.65% | $2,944 | −$624 |
| Iowa | Flat | 3.8% | $2,198 | −$1,370 |
| Missouri | Graduated | 4.7% | $2,534 | −$1,034 |
| Kentucky | Flat | 3.5% | $2,507 | −$1,060 |
| Indiana | Flat | 2.95% | $2,183 | −$1,385 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Illinois has reciprocity with IA, KY, MI and WI, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Illinois income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Illinois tax by about $495 on top of the federal savings.
- Claim state credits. Check the Illinois return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Illinois tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Illinois income tax FAQ
What is the Illinois state income tax rate?
Illinois has a flat 4.95% rate for 2026. A single filer earning $75,000 pays an effective rate of about 4.76%.
How much Illinois income tax do I pay on $75,000?
About $3,568 for a single filer and $3,423 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,025 a year.
What is the Illinois standard deduction?
Illinois has no standard deduction. You also get a personal exemption of $2,925 per taxpayer and a dependent exemption of $2,925 per dependent.
Does Illinois have local income taxes?
No local income taxes — Chicago does not tax wages.
Is Illinois a high-tax state?
On a $75,000 salary Illinois ranks 5 of the 42 jurisdictions that tax wages (1 = highest), near the top of the list. Among its neighbors, Indiana is cheapest at $2,183.