Illinois Standard Deduction
The Illinois standard deduction is a flat amount you can subtract from your gross income before Illinois income tax is calculated, instead of itemising individual deductions. This page shows the Illinois standard deduction for tax year 2025 by filing status, sourced directly from the Illinois Department of Revenue, and calculates your Illinois taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Illinois itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Illinois provides. Use this alongside the Illinois income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
Illinois does not provide a standard deduction. Illinois does not have a standard deduction. Illinois uses a personal exemption allowance system instead.
Illinois standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $0.00 | Illinois Department of Revenue |
| Married filing jointly | $0.00 | Illinois Department of Revenue |
| Head of household | $0.00 | Illinois Department of Revenue |
| Married filing separately | $0.00 | Illinois Department of Revenue |
Illinois does not have a standard deduction. Illinois uses a personal exemption allowance system instead.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Illinois standard deduction: frequently asked questions
What is the Illinois standard deduction for 2025?
Illinois does not provide a standard deduction. Illinois does not have a standard deduction. Illinois uses a personal exemption allowance system instead.
How does the Illinois standard deduction affect my tax?
The standard deduction lowers your Illinois taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $0.00 standard deduction has $60,000.00 of Illinois taxable income before any other adjustments.
Should I take the Illinois standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Illinois exceed the standard deduction of $0.00 (single) or $0.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Illinois Department of Revenue.
What is Illinois's income tax rate for 2025?
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 $2,850 per taxpayer for tax year 2025 (so $5,700 for a married couple filing jointly). An additional $2,850 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, 2025 IL-1040 Instructions.
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 2025?
For tax year 2025, Illinois allows a personal exemption allowance of $2,850 per taxpayer. A married couple filing jointly claims $5,700 (two taxpayers at $2,850 each). Each qualifying dependent adds another $2,850 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: 2025 IL-1040 Instructions and Schedule IL-E/EIC, Illinois Department of Revenue.
Official sources
- Illinois standard deduction (tax year 2025): Illinois Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.