Illinois Income Tax Calculator
Figure basis: Official Illinois Department of RevenueIllinois income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Illinois state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Illinois state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Illinois Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Illinois applies a flat income tax rate of 4.95% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,970.00, an effective rate of 4.95%.
How Illinois income tax works
Illinois applies a flat 4.95% income tax rate on all net income for individuals, regardless of income level or filing status. The rate has been 4.95% since July 1, 2017, when it was raised from 3.75% under the state budget agreement. A 2020 ballot measure to switch to a graduated rate structure was rejected by voters, preserving the flat rate. Illinois reduces taxable income via a personal exemption allowance rather than a standard deduction. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
The flat rate, the missing standard deduction, and retirement income
Illinois is one of a shrinking group of states with a single flat income tax rate: 4.95% on all net income, no matter whether you earn $30,000 or $3,000,000. That rate is not just policy, it is constitutional. Article IX of the Illinois Constitution requires a non-graduated tax, which is why the 2020 "Fair Tax" ballot measure to introduce graduated brackets had to go to voters, and why its rejection locked the flat rate in place. The 4.95% rate has held since July 1, 2017, when lawmakers raised it from 3.75%.
The most common mistake people make is expecting a federal-style standard deduction. Illinois has none. Instead it grants a personal exemption allowance, $2,925 per taxpayer for 2026 (the 2025 return still uses $2,850), plus $2,925 for each dependent. Because that exemption is small, a single filer's effective rate barely moves off 4.95%: on $60,000 of wages the exemption trims the tax by only about $145. Above $250,000 of federal AGI ($500,000 married filing jointly) the exemption disappears entirely.
One thing a wage-based calculator will not show: Illinois does not tax most retirement income. Social Security, and qualified pension, IRA and 401(k) distributions, are subtracted on Schedule M, so retirees often owe far less than a flat 4.95% of gross would suggest.
Illinois income tax: frequently asked questions
How much is the Illinois income tax on a $60,000 salary?
A single filer earning $60,000 a year in Illinois has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $2,970.00, an effective rate of 4.95%. Enter your own income above for an exact figure.
What is the Illinois state income tax rate?
Illinois applies a flat income tax rate of 4.95% to all taxable income, regardless of income level or filing status.
What filing statuses does Illinois income tax apply to?
Illinois income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Illinois's income tax rate for 2026?
Illinois taxes all net income at a flat 4.95% rate for individuals, regardless of income level or filing status. This rate has been in effect since July 1, 2017. Source: Illinois Department of Revenue.
Does Illinois have a standard deduction?
No. Illinois does not have a standard deduction. Instead, Illinois allows a personal exemption allowance of $2,925 per taxpayer for tax year 2026 (so $5,850 for a married couple filing jointly). An additional $2,925 allowance is available for each qualifying dependent claimed on Schedule IL-E/EIC. The allowance is eliminated entirely if your federal AGI exceeds $250,000 (single) or $500,000 (married filing jointly). Source: Illinois Department of Revenue, 2026 IL-700-T and Informational Bulletin FY 2026-15.
Does Illinois have a graduated income tax?
No. Illinois has a flat income tax rate set by the Illinois Constitution. A 2020 ballot measure to switch to a graduated rate structure was rejected by voters. The current flat rate is 4.95% for all taxpayers. Source: Illinois Department of Revenue.
What is the Illinois personal exemption allowance for 2026?
For tax year 2026, Illinois allows a personal exemption allowance of $2,925 per taxpayer. A married couple filing jointly claims $5,850 (two taxpayers at $2,925 each). Each qualifying dependent adds another $2,925 via Schedule IL-E/EIC. The allowance is fully phased out if federal AGI exceeds $250,000 for single filers or $500,000 for married filing jointly. Source: Informational Bulletin FY 2026-15 and 2026 IL-700-T, Illinois Department of Revenue.
Official sources
- Illinois income tax rates (tax year 2026): Illinois Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.