ILLINOIS INCOME TAX · TAX YEAR 2026
2026 Illinois income tax calculator
Estimate Illinois income tax at the 4.95% flat rate, with federal income tax and take-home pay for tax year 2026.
Your estimate
Illinois take-home pay by salary
Take-home pay is wages minus Illinois tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $2,330 | $40,025 | $1,539 |
| $75,000 | $3,568 | $58,025 | $2,232 |
| $100,000 | $4,805 | $74,375 | $2,861 |
| $150,000 | $7,280 | $106,511 | $4,097 |
| $200,000 | $9,755 | $139,172 | $5,353 |
Illinois income tax rate for 2026
Illinois taxes net income at a flat 4.95%. For 2026, each exemption allowance is $2,925.
| Rate | Taxable income |
|---|---|
| 4.95% | All taxable income |
| Filing status | Exemption |
|---|---|
| Single | $2,925 |
| Married filing jointly | $5,850 |
| Head of household | $2,925 |
| Married filing separately | $2,925 |
| Each dependent | $2,925 |
Illinois income tax questions
Does Illinois have a state income tax?
Yes. Illinois taxes income at a flat 4.95% for 2026.
How much is Illinois income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,805.21 in Illinois income tax for 2026, 4.81% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,374.79, or $2,860.57 every two weeks.
What is the Illinois standard deduction for 2026?
Illinois has no standard deduction. Personal exemptions are $2,925 for single filers, heads of household and married couples filing separately, and $5,850 for married couples filing jointly, plus $2,925 for each dependent. Exemptions are not allowed when federal AGI exceeds $250,000, or $500,000 for joint filers.
Does Illinois tax Social Security?
No. Illinois does not tax Social Security benefits.
Illinois Social Security tax rules
Does Illinois tax retirement income?
No. Illinois exempts pensions and 401(k) and IRA withdrawals, with no age, dollar or income limit.
Illinois retirement income tax for 2026
How does Illinois tax capital gains?
As ordinary income at the 4.95% flat rate. Illinois has no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI and subtracts a $2,925 exemption allowance for you, your spouse and each dependent, then multiplies by 4.95%. Exemption allowances are not available when federal AGI exceeds $250,000, or $500,000 for joint filers.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $72,075.00 of Illinois taxable income and about $3,567.71 in Illinois income tax, 4.76% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,024.79, or $4,835.40 a month.
What this estimate excludes
Extra $1,000 allowances for age 65 or older and blindness, the Illinois EITC and child tax credit, the property tax credit, the K-12 education expense credit and the Social Security and retirement income subtractions.
Illinois sources
- Booklet IL-700-T (2026): rate and exemption allowance
- Illinois Department of Revenue: 2026 exemption allowance and income limits
- 2025 IL-1040 instructions: Social Security and retirement income subtraction
- Publication 120: retirement income
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.