Taxes in Illinois
Every state-level tax in Illinois, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Illinois stands out most for its estate tax, which applies to estates over $4,000,000 at a top rate of 16% and includes a cliff effect above that threshold — meaning crossing it can trigger tax on the full amount rather than just the excess. That single feature can shape estate planning for families of moderate wealth. The state also ranks 3rd of 51 for corporate tax and 2nd of 51 for gas tax, both among the heaviest burdens nationally. For anyone relocating or running a business here, the takeaway is that Illinois leans hard on targeted taxes rather than spreading the load evenly.
State income tax
4.95% flat rate.
Sales tax
The combined state + local sales tax rate is 8.98%. State rate 6.25% plus an average 2.73% local.
Estate & inheritance tax
Illinois taxes estates over $4,000,000 at a top rate of 16%.
Real estate transfer tax
Illinois levies a transfer tax of 0.100% — State real estate transfer tax; counties add.
Cigarette Tax
Illinois levies a cigarette tax of $2.98 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Illinois levies a gas tax of 70.40¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Illinois levies a beer tax of $0.231 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Illinois levies a wine tax of $1.390 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Illinois levies a spirits tax of $8.550 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.80%. Compare counties below for local rates.
Counties in Illinois by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Lake County | 2.58% | $345,700 |
| DeKalb County | 2.45% | $243,600 |
| Stephenson County | 2.40% | $134,900 |
| Winnebago County | 2.39% | $164,500 |
| Kendall County | 2.37% | $322,400 |
| McHenry County | 2.36% | $308,100 |
| Rock Island County | 2.28% | $150,400 |
| Kane County | 2.26% | $327,000 |
| Will County | 2.24% | $319,600 |
| Peoria County | 2.24% | $158,500 |
| Kankakee County | 2.21% | $192,600 |
| Boone County | 2.18% | $216,900 |
| McLean County | 2.17% | $208,400 |
| Fulton County | 2.13% | $107,200 |
| Woodford County | 2.13% | $197,600 |
| McDonough County | 2.13% | $107,500 |
| Ford County | 2.12% | $122,000 |
| Macon County | 2.12% | $127,300 |
| LaSalle County | 2.11% | $161,900 |
| Tazewell County | 2.11% | $167,500 |
| Mason County | 2.09% | $103,400 |
| Champaign County | 2.06% | $211,500 |
| Ogle County | 2.06% | $189,200 |
| DuPage County | 2.05% | $391,400 |
| Livingston County | 2.04% | $142,200 |
| Whiteside County | 2.04% | $127,100 |
| St. Clair County | 2.03% | $180,300 |
| Cass County | 2.02% | $97,100 |
| Bureau County | 2.01% | $126,900 |
| Grundy County | 2.00% | $271,700 |