Illinois Income Tax Rates & Brackets — 2026
Illinois taxes individual income at a flat 4.95% in 2026. A single filer on $100,000 owes about $4,805 — an effective rate of 4.81%.
The Illinois tax gauge at $100,000
Illinois
$100,000 · Single · TY2026Illinois tax brackets for 2026
Every filing status, as published by Illinois Department of Revenue. Rates apply to Illinois taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction None · Personal exemption $2,925| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
Married filing jointly
Standard deduction None · Personal exemption $5,850| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
Married filing separately
Standard deduction None · Personal exemption $2,925| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
Head of household
Standard deduction None · Personal exemption $2,925| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
How the maths actually works
Illinois's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $2,925 of deductions and exemptions, leaving $97,075 taxable — which is why the effective rate (4.81%) is lower than the statutory 4.95%. Marginal vs effective rate, explained.
What Illinois costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $47,075 | $2,330 | 4.66% | $194 | 49th of 50 | +$885 |
| $75,000 | $72,075 | $3,568 | 4.76% | $297 | 46th of 50 | +$1,020 |
| $100,000 | $97,075 | $4,805 | 4.81% | $400 | 42nd of 50 | +$1,078 |
| $150,000 | $147,075 | $7,280 | 4.85% | $607 | 38th of 50 | +$1,214 |
| $250,000 | $247,075 | $12,230 | 4.89% | $1,019 | 32nd of 50 | +$1,472 |
| $500,000 | $497,075 | $24,605 | 4.92% | $2,050 | 29th of 50 | +$2,475 |
| $1,000,000 | $997,075 | $49,355 | 4.94% | $4,113 | 29th of 50 | +$4,590 |
Illinois income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $0
- Exemptions
- $2,925
- Taxable income
- $97,075
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 and above | 4.95% | $97,075 | $4,805.21 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Illinois's full brackets and sources.
Illinois versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Illinois's income tax changed between 2025 and 2026. A single filer on $100,000 owes $4 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 4.95% | 4.95% |
| Structure | flat | flat |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $4,809 | $4,805 |
The 2025 rules are kept in full on the Illinois 2025 tax year page, for amended returns and late filings.
Retirement income
How Illinois treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Federally taxed Social Security benefits may be subtracted in full from Illinois base income.
Federally taxed income from qualified employee benefit plans, government retirement and government disability plans may be subtracted in full.
Distributions from qualified employee benefit plans including 401(k), from IRAs and self-employed retirement plans, and from state or local government deferred compensation plans, may be subtracted.
- Retirement income subtraction (Publication 120). Only the federally taxed portion may be subtracted, not the gross amount.
Not modelled: Only the federally taxed portion is subtractable; a filer with no federally taxable retirement income has nothing to subtract.
Source: Illinois Department of Revenue — Publication 120, Retirement Income (retrieved 2026-09-04). Compare every state.
Capital gains
How Illinois taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Illinois taxes a capital gain at the ordinary rates, up to 4.95%. There is no preferential rate and no general exclusion.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
Illinois starts from federal adjusted gross income. Capital gain or loss arrives from federal Form 1040 line 7a and is taxed at the flat rate with everything else.
Exclusions that reach only certain assets
- Capital gains on employer securities — Certain capital gains on employer securities are among the Illinois subtractions reportable on Schedule K-1-P.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.
Source: Illinois Department of Revenue — 2025 Form IL-1040 Instructions (retrieved 2026-09-19). Compare every state.
Local income taxes
No Illinois county or municipality levies an individual income tax.
What else to know about Illinois
- Illinois taxes individual income at a single flat rate of 4.95%.
- The Illinois Constitution (art. IX, sec. 3(a)) requires a non-graduated individual income tax; a 2020 ballot measure to allow graduated rates failed.
- There is no standard deduction. Instead each taxpayer, spouse and dependent claims an exemption allowance of $2925 for 2026.
- The exemption allowance is lost entirely (not phased) once federal AGI exceeds $250,000, or $500,000 for married filing jointly.
- Qualified retirement income (Social Security, most pensions, IRA and 401(k) distributions) is subtracted from Illinois base income.
- No Illinois locality levies an income tax.
Capital gains
Capital gains are included in Illinois base income and taxed at the flat 4.95% rate.
What our figures leave out
Sources
- 1.Illinois Department of RevenueState revenue departmentFY 2026-15, What's New for Illinois Income TaxesRetrieved · "The personal exemption amount for tax year 2026 will increase to $2,925." Also states the $500,000 / $250,000 AGI cut-off.
- 2.Illinois Department of RevenueState revenue department2026 Booklet IL-700-T, Illinois Withholding Tax Tables (effective January 1, 2026)Retrieved · Cover page: "Effective January 1, 2026 - Tax rate 4.95%".
Figures on this page were last checked against these sources on . Found something wrong? Report it.