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Tax year 2026

Illinois vs Indiana Income Tax — 2026

A single filer earning $100,000 pays $1,885 less per year in Indiana than in Illinois — $157 a month. Illinois charges $4,805; Indiana charges $2,921.

Why this pair has a page: bordering states.

Illinois at $100K
$4,805
4.81%
Indiana at $100K
$2,921
2.92%
Annual difference
$1,885
$157 a month
National ranks
42 vs 14
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Illinois and Indiana income tax compared at seven income levels, 2026
Gross incomeIllinois taxIndiana taxDifference
$50,000$2,330$1,446$885 less in IN
$75,000$3,568$2,183$1,385 less in IN
$100,000$4,805$2,921$1,885 less in IN
$150,000$7,280$4,396$2,885 less in IN
$250,000$12,230$7,346$4,885 less in IN
$500,000$24,605$14,721$9,885 less in IN
$1,000,000$49,355$29,471$19,885 less in IN
Annual state income tax, Illinois versus Indiana
IL at $50,000: $2,330IL at $50,000$2,330IN at $50,000: $1,446IN at $50,000$1,446IL at $75,000: $3,568IL at $75,000$3,568IN at $75,000: $2,183IN at $75,000$2,183IL at $100,000: $4,805IL at $100,000$4,805IN at $100,000: $2,921IN at $100,000$2,921IL at $150,000: $7,280IL at $150,000$7,280IN at $150,000: $4,396IN at $150,000$4,396IL at $250,000: $12,230IL at $250,000$12,230IN at $250,000: $7,346IN at $250,000$7,346IL at $500,000: $24,605IL at $500,000$24,605IN at $500,000: $14,721IN at $500,000$14,721IL at $1,000,000: $49,355IL at $1,000,000$49,355IN at $1,000,000: $29,471IN at $1,000,000$29,471

How the two systems differ

Illinois and Indiana income tax systems compared
IllinoisIndiana
Tax structureFlat rateFlat rate
Top marginal rate4.95%2.95%
Number of brackets11
Standard deduction (single)NoneNone
Personal exemption$2,925$1,000
Local income taxesNoYes
Capital gainsordinaryordinary
Population (2024)12,710,1586,924,275

By filing status

Illinois and Indiana tax on $100,000 by filing status, 2026
Filing statusIllinoisIndianaDifference
Single$4,805$2,921$1,885 less in IN
Married filing jointly$4,660$2,891$1,769 less in IN
Married filing separately$4,805$2,921$1,885 less in IN
Head of household$4,805$2,921$1,885 less in IN

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Indiana costs $1,885 less per year than Illinois — $157 a month.

Illinois compared with Indiana at $100,000
IllinoisIndianaDifference
State income tax$4,805$2,921$1,885
Per month$400$243$157
Effective rate4.81%2.92%1.88 pts
Marginal rate4.95%2.95%2.00 pts
Standard deduction$0$0$0
Taxable income$97,075$99,000$1,925
Tax structureFlat rateFlat rate
Local income taxesNoYes

Local taxes are not included above. Indiana has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Illinois · Indiana · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Illinois Department of RevenueState revenue department
    FY 2026-15, What's New for Illinois Income Taxes
    https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html
    Retrieved · "The personal exemption amount for tax year 2026 will increase to $2,925." Also states the $500,000 / $250,000 AGI cut-off.
  2. 2.Indiana Department of RevenueState revenue department
    Departmental Notice #1, effective Jan. 1, 2026 (R46 / 01-26)
    https://www.in.gov/dor/files/dn01.pdf
    Retrieved · "For 2026, the state adjusted gross income tax rate for individuals is 2.95%." Carries the county income tax rate chart for all 92 counties.

Figures on this page were last checked against these sources on . Found something wrong? Report it.