Illinois Sales Tax Calculator
Calculate the exact sales tax for any purchase in Illinois. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
IL Base State Rate: 6.25% (up to 11.5% combined)
Cook
Total Amount
$108.00
$100.00 + $8.00 tax
Tax Components
Illinois Sales Tax Highlights
Illinois has a 6.25% state sales tax
Chicago has one of the highest combined rates (10.25%+)
Groceries taxed at reduced 1% state rate
Local rates vary significantly
Illinois Sales Tax FAQ
What is Illinois's sales tax rate?
Illinois has a 6.25% state sales tax. Local taxes can add significantly more, with Chicago having a combined rate of about 10.25%.
Are groceries taxed in Illinois?
Groceries are taxed at a reduced 1% state rate in Illinois (instead of 6.25%). Local taxes may still apply at higher rates.
Illinois Sales Tax Rate Structure in 2026
Illinois imposes a 6.25% state sales tax on general merchandise. The state rate is composed of two parts: 5% for general revenue and 1.25% earmarked for local governments. Counties, cities, and transit districts add local taxes on top, with combined rates reaching 11.5% in the highest-taxed jurisdictions.
Chicago carries one of the highest combined sales tax rates in the nation. The city layers state, county (Cook County), city, and transit authority taxes to create a combined rate exceeding 10.25% on most purchases.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Chicago (Cook Co.) | 6.25% | 4.00%+ | 10.25% |
| Evanston (Cook Co.) | 6.25% | 3.00% | 9.25% |
| Naperville (DuPage Co.) | 6.25% | 2.50% | 8.75% |
| Springfield (Sangamon Co.) | 6.25% | 3.00% | 9.25% |
| Joliet (Will Co.) | 6.25% | 3.25% | 9.50% |
| Aurora (DuPage/Kane Co.) | 6.25% | 2.75% | 9.00% |
Tax-Exempt Items and Special Rules in Illinois
Illinois applies different rates to different categories of goods. Groceries (qualifying food and drugs) are taxed at a reduced state rate of 1% instead of the standard 6.25%. Local taxes may still apply at higher rates. Prescription and non-prescription drugs also qualify for the 1% reduced rate.
| Category | State Rate | Notes |
|---|---|---|
| General merchandise | 6.25% | Standard rate |
| Groceries (qualifying food) | 1% | Reduced rate; local taxes may add more |
| Prescription drugs | 1% | Reduced rate |
| Non-prescription drugs | 1% | OTC medicine at reduced rate |
| Clothing | 6.25% | No clothing exemption |
| Vehicles | 6.25% | Additional trade-in credit provisions |
| Qualifying food (Chicago) | 1% state + local | Total ~3% with Chicago local taxes |
Illinois also applies a 1% low rate of tax to farm chemicals, farm equipment, and manufacturing/assembling machinery. The distinction between the 6.25% and 1% rate categories is critical for businesses to track accurately on their returns.
Filing and Compliance for Illinois Sales Tax
The Illinois Department of Revenue (IDOR) administers state and most local sales taxes. Illinois uses two related tax types: the Retailers' Occupation Tax (ROT) on sellers and the Use Tax on buyers. In practice, sellers collect and remit both. Businesses register through IDOR's MyTax Illinois portal and are assigned filing frequencies: monthly (annual liability over $12,000), quarterly ($500–$12,000), or annually (under $500).
Illinois adopted economic nexus effective October 1, 2018, requiring remote sellers with more than $100,000 in sales or 200 transactions to Illinois buyers to collect and remit tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective January 1, 2020 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Illinois Department of Revenue (IDOR) |
| Late filing penalty | 2% of tax due in first 30 days; up to 20% after |
| Sourcing method | Origin-based (in-state sellers); Destination-based (remote sellers) |
A key complexity: Illinois uses origin-based sourcing for businesses located within the state, but destination-based sourcing for remote sellers. This hybrid approach means in-state businesses charge the rate where their store is located, while out-of-state sellers must determine the rate based on the buyer's shipping address.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Illinois Department of Revenue
Official Illinois tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.