Every Illinois income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 4.95% | $0 | and above | — |
Brackets apply to taxable income — and Illinois has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Illinois taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Illinois tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,475 | 5.0% | 4.95% |
| $75,000 | $3,713 | 5.0% | 4.95% |
| $100,000 | $4,950 | 5.0% | 4.95% |
| $150,000 | $7,425 | 5.0% | 4.95% |
No material change for 2026: the flat rate remains 4.95%, the personal exemption remains $2,925, and the full retirement-income exemption continues (Tax Foundation 2026; Illinois Department of Revenue).
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Illinois.
Illinois has no standard deduction — a genuine outlier. Instead, every filer gets a personal exemption of $2,925 per person subtracted from base income. The catch: the exemption cannot be claimed at all if federal AGI exceeds $250,000 for a single filer ($500,000 for joint filers), so high earners are taxed on base income from the first dollar.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Illinois Department of Revenue
Under 35 ILCS 5/203, Illinois subtracts virtually all qualified retirement income from federal AGI: Social Security and railroad retirement benefits, public and private pensions, 401(k), 403(b) and 457(b) withdrawals, traditional and Roth IRA distributions, and even amounts converted from a traditional IRA to a Roth IRA. A retiree whose income comes only from those sources pays no Illinois income tax at all, even though wages are taxed at 4.95%. Non-qualified commercial annuities bought outside a plan are a notable exception and stay taxable.
Source: Illinois Income Tax Act, 35 ILCS 5/203; Illinois Department of Revenue
Illinois' flat rate is not just a policy choice: the state constitution requires an income tax to be non-graduated. A 2020 referendum to allow graduated rates failed, so 4.95% applies to every dollar of base income whether you earn $30,000 or $3 million.
Source: Illinois Constitution, Article IX; Illinois Department of Revenue
4.95% flat on Illinois base income — the highest flat rate in the country. On a $75,000 salary for a single filer, this page's calculator puts Illinois state tax at $3,568, with net pay of $58,025 after federal tax of $7,670 and FICA of $5,738 (total tax $16,975).
Illinois has no standard deduction at all. Instead you get a personal exemption of $2,925 per person, which reduces base income before the 4.95% rate applies.
In almost every case, no. Illinois subtracts virtually all qualified retirement income — Social Security, pensions, 401(k) and 403(b) withdrawals, traditional and Roth IRA distributions (including Roth conversions) and government retirement pay — so a retiree living only on those sources owes no Illinois income tax.
No — you lose the exemption entirely if your federal AGI exceeds $250,000 as a single filer ($500,000 jointly). Below those limits the full $2,925 per-person exemption applies.
Illinois' constitution requires any income tax to be levied at a single non-graduated rate. Voters rejected a constitutional amendment for graduated rates in 2020, so the flat 4.95% structure remains locked in unless the constitution changes.
No. No Illinois city or county levies a local income tax — Chicago, Springfield and Rockford workers pay only the state's 4.95%. Local burdens in Illinois come mainly through sales and property taxes instead.
Illinois income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Every Illinois income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Illinois (single filer, 2026), the slice-by-slice tax is $4,950.00 — the top slice is taxed at 4.95%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
Illinois taxes taxable income at a flat 4.95%. Illinois has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
4.95% flat on Illinois base income — the highest flat rate in the country. On a $75,000 salary for a single filer, this page's calculator puts Illinois state tax at $3,568, with net pay of $58,025 after federal tax of $7,670 and FICA of $5,738 (total tax $16,975).
Illinois has no standard deduction at all. Instead you get a personal exemption of $2,925 per person, which reduces base income before the 4.95% rate applies.
In almost every case, no. Illinois subtracts virtually all qualified retirement income — Social Security, pensions, 401(k) and 403(b) withdrawals, traditional and Roth IRA distributions (including Roth conversions) and government retirement pay — so a retiree living only on those sources owes no Illinois income tax.
No — you lose the exemption entirely if your federal AGI exceeds $250,000 as a single filer ($500,000 jointly). Below those limits the full $2,925 per-person exemption applies.
Illinois' constitution requires any income tax to be levied at a single non-graduated rate. Voters rejected a constitutional amendment for graduated rates in 2020, so the flat 4.95% structure remains locked in unless the constitution changes.
No. No Illinois city or county levies a local income tax — Chicago, Springfield and Rockford workers pay only the state's 4.95%. Local burdens in Illinois come mainly through sales and property taxes instead.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.