Illinois Tax Brackets 2026
Illinois state income tax rates for tax year 2026 — a flat 4.95% on all taxable income.
Tax year
2026
Type
Flat
Rate range
Flat 4.95%
Brackets
1
Illinois state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,475 | 4.95% | $2,475 | 4.95% |
| $75,000 | $3,713 | 4.95% | $3,713 | 4.95% |
| $100,000 | $4,950 | 4.95% | $4,950 | 4.95% |
| $150,000 | $7,425 | 4.95% | $7,425 | 4.95% |
| $250,000 | $12,375 | 4.95% | $12,375 | 4.95% |
| $500,000 | $24,750 | 4.95% | $24,750 | 4.95% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
About Illinois' rates
Illinois imposes a flat 4.95% state income tax rate on all taxable income — one of the few states with a constitutionally mandated flat-rate system. There are no progressive brackets, no local income taxes, and retirement income (including Social Security, pensions, 401(k) and IRA distributions) is fully exempt from state tax.
Planning note
Illinois' 4.95% flat rate is higher than some neighboring flat-tax states (Indiana 3.05%, Michigan 4.25%) but lower than progressive-state top rates. The full retirement-income exemption makes Illinois significantly more tax-friendly for retirees than its headline rate suggests.
View 2025 Illinois tax brackets for comparison.
Frequently asked questions
What are the Illinois tax brackets for 2026?
Illinois has a flat state income tax of 4.95% for tax year 2026 — applied to all taxable income regardless of filing status.
What is the top Illinois income tax rate in 2026?
4.95%.
How much Illinois state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $4,950 in Illinois state income tax for 2026 — an effective rate of 4.95%. Married filing jointly with the same income owes $4,950 (4.95% effective). Federal tax is separate.
Are Illinois 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Illinois bracket thresholds in effect for tax year 2026.
Does Illinois tax retirement income?
No. Illinois fully exempts all forms of retirement income from state tax, including Social Security benefits, pension payments, and 401(k)/IRA distributions. This exemption applies regardless of income level, making Illinois one of the most retirement-tax-friendly states despite its 4.95% flat rate on earned income.
Explore more Illinois tax info
Related Calculators
Paycheck Calculator
Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
Multi-State Tax Calculator
Multiple state income allocations, residency, part-year nonresidents
Moving States Tax
Multi-state income sourcing, WFH rules, filing requirements
Tax Burden by Income
Effective tax rate, marginal rate, cumulative federal + state tax
W-4 Withholding Optimizer
Form W-4 allowances, correct federal withholding, avoid penalties