Illinois uses a flat state income tax rate, which means taxable income is generally taxed at one state rate instead of a long set of progressive brackets. That makes the state tax table easier to read, but your actual paycheck still depends on federal income tax, Social Security, Medicare, deductions, credits, and withholding choices.
This page brings the Illinois income tax picture together in one place: the state tax rate, Illinois deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Illinois state income tax brackets
Illinois uses a flat income tax for 2026: every filer pays 4.95% of Illinois taxable income, regardless of income level or filing status.
The rate applies to Illinois taxable income — income after the state's own deductions and exemptions, not your gross salary.
Illinois uses a flat income tax structure rather than a multi-bracket progressive system. The table above shows the current Illinois state income tax rate for each filing status. Even with a flat state rate, your combined tax rate can still rise as income increases because the federal income tax system is progressive and FICA has its own wage limits and surtax rules.
Illinois exemptions and adjustments
| Filing Status | Personal exemption allowance | Personal Exemption |
|---|---|---|
| Single | Up to $2,925 — phases down to $0 between AGI $250,000 and $250,100 | $0 |
| Married Filing Jointly | Up to $5,850 — phases down to $0 between AGI $500,000 and $500,100 | $0 |
| Married Filing Separately | Up to $2,925 — phases down to $0 between AGI $250,000 and $250,100 | $0 |
| Head of Household | Up to $2,925 — phases down to $0 between AGI $250,000 and $250,100 | $0 |
These amounts are subtracted from income before Illinois's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Illinois has no standard deduction. The amount shown is the per-person exemption allowance, which is lost entirely (not phased) once federal AGI passes $250,000 ($500,000 for joint filers).
Illinois taxable income does not always match federal taxable income. The state has its own exemption, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Illinois tax. The table above shows the Illinois deduction and adjustment rules stored in the PaycheckNet database.
Illinois local income taxes
Illinois does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. Local governments may still collect other taxes and fees, such as sales, property, or local service-related taxes, but those are separate from local income tax withholding on wages. If the database contains any Illinois locality-specific income tax entries, they will appear in the table above.
What you actually pay in Illinois
| Gross Income | Federal | Illinois | FICA | Combined |
|---|---|---|---|---|
| Up to $2,925 | -7.65% | -1.53% | 7.65% | -1.53% |
| $2,925 – $16,100 | 0% | 4.95% | 7.65% | 12.6% |
| $16,100 – $28,500 | 10% | 4.95% | 7.65% | 22.6% |
| $28,500 – $66,500 | 12% | 4.95% | 7.65% | 24.6% |
| $66,500 – $121,800 | 22% | 4.95% | 7.65% | 34.6% |
| $121,800 – $184,500 | 24% | 4.95% | 7.65% | 36.6% |
| $184,500 – $200,000 | 24% | 4.95% | 1.45% | 30.4% |
| $200,000 – $217,875 | 24% | 4.95% | 2.35% | 31.3% |
| $217,875 – $272,325 | 32% | 4.95% | 2.35% | 39.3% |
| $272,325 – $656,700 | 35% | 4.95% | 2.35% | 42.3% |
| Over $656,700 | 37% | 4.95% | 2.35% | 44.3% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Illinois each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Illinois adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Illinois Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $1,340 | $2,295 | $5,055 | $24,945 | 16.9% |
| $50,000 | $3,820 | $2,330 | $3,825 | $9,975 | $40,025 | 20% |
| $75,000 | $7,670 | $3,568 | $5,738 | $16,975 | $58,025 | 22.6% |
| $100,000 | $13,170 | $4,805 | $7,650 | $25,625 | $74,375 | 25.6% |
| $150,000 | $24,734 | $7,280 | $11,475 | $43,489 | $106,511 | 29% |
| $200,000 | $36,734 | $9,755 | $14,339 | $60,828 | $139,172 | 30.4% |
| $300,000 | $68,134 | $14,850 | $16,689 | $99,673 | $200,327 | 33.2% |
| $500,000 | $138,134 | $24,750 | $21,389 | $184,273 | $315,727 | 36.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what an Illinois resident really pays on their next dollar once federal tax, Illinois state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Illinois as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Illinois take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Illinois as your state. To compare Illinois against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Illinois income tax flat or progressive?
Illinois uses a flat state income tax rate rather than a multi-bracket progressive state income tax. The federal tax system is still progressive, so your combined tax rate can still change as income increases.
Does Illinois tax retirement income?
Illinois generally does not tax many common forms of retirement income, including Social Security benefits, pension income, and many retirement-account distributions. Check the deduction and adjustment table for current state-specific treatment.
Does Illinois have local income tax?
Illinois does not generally have a broad local wage income tax system. Local sales, property, and other taxes may still apply, but those are separate from state income tax withholding on wages.