Illinois income tax, by filing status
Tax year 2026
Tax on a $75,000 salary
$3,568
4.76% of pay, single filer
Against other states
7 of 51
1 takes the most
Top rate
4.95%
one rate on every taxed dollar
Tax-free first
$0
of income, single filer
What filing status changes in Illinois
- Filing status barely matters in Illinois. There is one rate, about 4.95%, and it does not change when you marry. No band widens, so a couple is taxed as the sum of two individuals.
- In Illinois, filing as head of household puts you on the single schedule. The bands are the same, so the status changes less at state level than at federal level.
- There is no state standard deduction in Illinois. Nothing is set aside before the rate applies, and that is true for every filing status.
- With a single about 4.95% rate and no status-dependent widening, Illinois's liability depends on total income and essentially nothing else. That is the simplest structure in the dataset, and it means the marriage-penalty question that dominates graduated states does not arise here at all.
- Head-of-household filers in Illinois use the single bracket table unchanged. The divergence from federal treatment is the point worth noting: a filer accustomed to head of household widening their federal brackets will find no equivalent effect on the state schedule.
- No standard deduction is available in Illinois, so the state's effective and statutory rates converge quickly as income rises and diverge very little at the bottom. Comparing this state's headline rate against one that shelters several thousand dollars understates the difference for anyone on a modest income.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$3,568
- Yours$58,025
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax4.76% | $3,568 |
| Yours77.37% | $58,025 |
Your next $1,000
A $75,000 salary
| Federal, on the next dollar | 22% |
|---|---|
| Social Security and Medicare | 7.65% |
| State, on the next dollar | 4.95% |
| Taken from the next $1,000 | $346 |
Rates shown are federal, Social Security and Medicare, and state. Any local tax is inside the kept amount.
How this state ranks, at this income
A $75,000 salary
| Take-home in Illinois | $58,025 |
|---|---|
| Rank once local prices are leveledBEA price parity | 36th of 51 |
| Most take-home at this income | South Dakota · $61,593 |
| Best once prices are leveled | South Dakota |
State income tax only — no city or county income tax is applied to any state here.
Your two tax rates
A $75,000 salary
- Next dollar34.6%
- All your pay22.63%
| On the next dollar | 34.6% |
|---|---|
| Across all your pay | 22.63% |
| The gap | 11.97% |
| Tax this year | $16,975 |
The outer ring shows tax on your next dollar. The inner ring shows tax as a share of all your pay.
Which rung you are on
A $75,000 salary
| This rung starts at | $66,500 |
|---|---|
| Next rung starts at | $121,800 |
| Room before it | $46,800 |
Federal only, measured on gross pay — so the first rung is what the standard deduction covers.
Illinois's ladder
A $75,000 salary
| Rungs in this state | 2 |
|---|---|
| Top rate begins | $2,925 |
Measured on gross pay, so any state standard deduction shows as a 0% first rung.
What filing status is worth
A $75,000 salary
| Single | $58,025 |
|---|---|
| Married filing jointly | $61,200 |
| Married filing separately | $58,025 |
| Head of household | $59,947 |
What each status computes to at this income. Which one you may use depends on your household.
The part never taxed
A $75,000 salary
- Never taxed$16,100
- Taxable$58,900
| Share of your pay | 21.47% |
|---|---|
| Taxable after it | $58,900 |
Federal income tax only. Social Security and Medicare start at the first dollar you earn.
The tax with a ceiling
A $75,000 salary
| Wage base | $184,500 |
|---|---|
| Social Security rate | 6.2% |
| Medicare surtax begins | $200,000 |
Social Security stops at the wage base. Medicare does not, and gains a surtax higher up.
What no income tax costs instead
A $75,000 salary
- Income
- Sales
- Property
| Income tax saved | $3,568 |
|---|---|
| Sales and property added | $0 |
| States with none | 9 |
Against the average of the states with no income tax. Stated assumptions: 30% spent taxably, a $300,000 home.
Illinois, by when it bites
A $75,000 salary
| 2026-01-01 | Eliminated the 1% statewide sales tax on groceries (local replacement taxes permitted). |
|---|---|
| 2026-01-01 | Eliminated the 200-transaction economic nexus threshold for remote sellers, keeping the $100,000 sales threshold. |
Green moves a tax down, red moves it up, blue changes the structure without a clear direction.
Tax brackets — every filing status
| Taxable income | Rate |
|---|---|
| Over $0 | 4.95% |
What you'd actually owe, by filing status
Same gross income, four filing statuses. The gap between columns is entirely Illinois's own schedule and deduction — federal tax and FICA are not included here.
| Gross income | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| $50,000 | $2,330 | $2,185 | $2,330 | $2,330 |
| $75,000 | $3,568 | $3,423 | $3,568 | $3,568 |
| $100,000 | $4,805 | $4,660 | $4,805 | $4,805 |
Questions people ask
One rate for everyone — so does everyone pay the same share?
One rate is not one share. It applies after deductions, which matter more at lower pay, so the effective figure climbs with income: about 4.76% typically, against about 4.95% on the label.
Does getting married change what we owe here?
Not by itself. Every threshold doubles exactly for a joint return, so two people filing together face the same shape two single filers would. Illinois is one of the states where marrying is neutral at state level.
Do the brackets change at all when we file together?
No — the thresholds are the same either way. Because the bands do not widen for a couple, combining two incomes on one return reaches each rate at exactly the point a single filer would.
Do two people get twice the allowance?
Not here. A single filer's allowance is $0 and a couple's is $0 — not double it, so part of the shelter two single people would have had is lost by filing together.
Why does a single statutory rate produce differing effective rates?
A single statutory rate of about 4.95% applies to state taxable income after deductions and exemptions. Because those subtractions are largely fixed in dollar terms, effective rates rise with income; measured effective liability at the representative income is about 4.76%.
How does this state's joint schedule relate to the single schedule?
Illinois's joint brackets are exactly twice the single brackets at every threshold, so the schedule is marriage-neutral. Aggregate liability depends only on combined income, not on how it is split between spouses. Federal treatment is separate and not necessarily neutral.
Why are joint and single thresholds identical here?
Illinois applies identical bracket thresholds to single and joint filers. Combined income therefore reaches each marginal rate at the single-filer threshold, which is the strongest form of marriage penalty a graduated schedule can produce.
Why does the joint standard deduction not equal twice the single one?
The joint standard deduction of $0 is not twice the single deduction of $0, so the deduction itself contributes a marriage penalty independently of bracket structure.