Tax year 2025Last verified
Illinois Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
4.95%
Flat rate
Tax on $100,000, 2025
$4,809
Single filer, standard deduction
Rank in 2025
41st
of 51 jurisdictions, lowest tax first
Change to 2026
−$4
on $100,000, now 42nd
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Illinois page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Personal exemption | Single | $2,850 | $2,925 |
| Personal exemption | Married filing jointly | $5,700 | $5,850 |
| Personal exemption | Married filing separately | $2,850 | $2,925 |
| Personal exemption | Head of household | $2,850 | $2,925 |
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Illinois published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None · Personal exemption $2,850| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
Married filing jointly
Standard deduction None · Personal exemption $5,700| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
Married filing separately
Standard deduction None · Personal exemption $2,850| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
Head of household
Standard deduction None · Personal exemption $2,850| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.95% |
What 2025 cost at each income
Illinois tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $2,334 | $2,330 | −$4 |
| $75,000 | $3,571 | $3,568 | −$4 |
| $100,000 | $4,809 | $4,805 | −$4 |
| $150,000 | $7,284 | $7,280 | −$4 |
| $250,000 | $12,234 | $12,230 | −$4 |
| $500,000 | $24,609 | $24,605 | −$4 |
| $1,000,000 | $49,359 | $49,355 | −$4 |
Illinois against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Illinois, 2025
Sources
- 1.Illinois Department of RevenueState revenue department2025 Form IL-1040 InstructionsRetrieved · "The Illinois income tax rate is 4.95 percent (.0495)." and "The personal exemption amount for tax year 2025 is $2,850."
- 2.Illinois Department of RevenueState revenue departmentFY 2026-15, What's New for Illinois Income TaxesRetrieved · Confirms the $250,000 / $500,000 AGI cut-off for the exemption allowance.
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The extra $1,000 exemptions for filers age 65 or older and for blind filers are described but not modelled.
- The Illinois retirement-income subtraction is not modelled.
- The exemption allowance is modelled at its full $2,850 per person with no income test. Illinois disallows the exemption allowance entirely once federal AGI exceeds $250,000 (single, married filing separately, head of household) or $500,000 (married filing jointly), so our figures understate Illinois tax above those thresholds.