Illinois sales tax, and who sets it
Tax year 2026
Set by the state
6.25%
Set locally
2.73%
statewide average
Combined
8.98%
Local share
30.4%
of what you pay
Work out the tax on a purchase in Illinois
Add the tax on
8.98% effectiveThe general rate applies here: 8.98%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-08-01.
How Illinois's sales tax is put together
- Illinois splits this with your county. The state's share is about 6.25%. The local share, on average across Illinois, is about 2.73%. What you actually pay is both of them at once, about 8.98%, and the second half changes depending on where in Illinois you are standing when you buy.
- Illinois leaves groceries alone. Raw food carries no sales tax here. Prepared food usually does, which means the tax on a supermarket trip depends less on what you spend than on which aisle you spent it in.
- Prescription medicine is taxed in Illinois. Nowhere else does that. The rate is reduced rather than full — about 1.44% — so it is a modest charge on any one purchase, and a recurring one for anybody who fills the same prescription every month.
- Rate-setting in Illinois is shared between the state and its localities. The state component is about 6.25% and the local component on average across Illinois is about 2.73%, producing about 8.98%. Because the local half is set independently and varies across the state, the combined rate is a property of the transaction's location rather than of Illinois as a whole — the reason this site prices purchases against a named county instead of a statewide average.
- Illinois grants a full grocery exemption, charging nothing on unprepared food. The exemption's edge is where the revenue and the confusion both sit: prepared, heated and often bakery items typically revert to the full combined rate, so two baskets of identical value can attract materially different tax. Comparisons of grocery exemptions across states are only meaningful alongside each state's definition of what counts as a grocery.
- Unlike every other sales-taxing state, Illinois does not exempt prescription drugs; it taxes them at a preferential about 1.44%. The distinction rarely surfaces in state comparisons because the category is assumed exempt everywhere. For recurring medication the relevant figure is annual rather than per-transaction, and on that basis the charge is a persistent cost rather than a rounding difference.
Sales tax on this purchase
A $75,000 salary
| Tax added | $8.98 |
|---|---|
| Rate appliedStatewide average | 8.98% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Rates across this state
A $75,000 salary
| Counties in this state | 102 |
|---|---|
| Different rates among them | 13 |
| Lowest county rate | 6.25% |
| Highest county rate | 9.25% |
Most counties here share a rate with many others. The county line rarely changes what you pay.
County floors only — city, transit and special-district taxes are excluded where applicable.
At the register
A $75,000 salary
| Tax added | $8.98 |
|---|---|
| You hand over | $108.98 |
| Rate here | 8.98% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
How much of that was tax
A $75,000 salary
| Goods before tax | $98.18 |
|---|---|
| Rate applied | 8.98% |
Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.
Every county here
A $75,000 salary
| Lowest | 6.25% |
|---|---|
| Highest | 9.25% |
| Gap between them | 3% |
County floors only — city, transit and special-district taxes are excluded where applicable.
What gets taxed, in each
A $75,000 salary
Illinois
Statewide average
Texas
Harris County (Houston)
- Sales tax
- Fuel
- Tobacco
| Category | Illinois | Texas |
|---|---|---|
| Groceries | Exempt | Exempt |
| Clothing at $100 | 8.98% | 8.25% |
| Fuel | 49.6¢ | 20¢ |
| Tobacco | $2.98 | $1.41 |
Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.
The split, county by county
The state rate is the same everywhere in Illinois. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.
| County | State | Local | Combined |
|---|---|---|---|
| Statewide average | 6.25% | 2.73% | 8.98% |
| Cook County (Chicago) | same | 4.25% | 10.5% |
| DuPage County (Naperville) | same | 1.75% | 8% |
What it costs on a thousand dollars
The same purchase in four categories, priced on average across Illinois. A flat thousand dollars is used deliberately — this is Illinois's own rate restated in money, not a claim about what anyone spends.
| What you're buying | Tax as share of price | Tax on $1,000 |
|---|---|---|
| General goods | 8.98% | $90 |
| Groceries | 0% | $0 |
| Prescription drugs | 1.44% | $14 |
| Clothing | 8.98% | $90 |
Every county in Illinois
This is the whole state, not a sample — 102 counties, from 6.25% in Alexander County up to 9.25% in Cook County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.
Complete county coverage for Illinois: 102 counties spanning 6.25% (Alexander County) to 9.25% (Cook County), across 13 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.
| County | State portion | County levy | Floor (state + county) |
|---|---|---|---|
| Adams County | 6.25% | 0.25% | 6.5% |
| Alexander County | 6.25% | 0% | 6.25% |
| Bond County | 6.25% | 1% | 7.25% |
| Boone County | 6.25% | 1.5% | 7.75% |
| Brown County | 6.25% | 1.25% | 7.5% |
| Bureau County | 6.25% | 1% | 7.25% |
| Calhoun County | 6.25% | 1.75% | 8% |
| Carroll County | 6.25% | 0.25% | 6.5% |
| Cass County | 6.25% | 2% | 8.25% |
| Champaign County | 6.25% | 1.25% | 7.5% |
| Christian County | 6.25% | 1% | 7.25% |
| Clark County | 6.25% | 1% | 7.25% |
| Clay County | 6.25% | 0.5% | 6.75% |
| Clinton County | 6.25% | 0% | 6.25% |
| Coles County | 6.25% | 1% | 7.25% |
| Cook County | 6.25% | 3% | 9.25% |
| Crawford County | 6.25% | 0% | 6.25% |
| Cumberland County | 6.25% | 1% | 7.25% |
| DeKalb County | 6.25% | 0% | 6.25% |
| Dewitt County | 6.25% | 0% | 6.25% |
| Douglas County | 6.25% | 1% | 7.25% |
| Dupage County | 6.25% | 1% | 7.25% |
| Edgar County | 6.25% | 2% | 8.25% |
| Edwards County | 6.25% | 1% | 7.25% |
| Effingham County | 6.25% | 0.25% | 6.5% |
| Fayette County | 6.25% | 1% | 7.25% |
| Ford County | 6.25% | 0% | 6.25% |
| Franklin County | 6.25% | 1% | 7.25% |
| Fulton County | 6.25% | 1.5% | 7.75% |
| Gallatin County | 6.25% | 1% | 7.25% |
| Greene County | 6.25% | 1% | 7.25% |
| Grundy County | 6.25% | 0% | 6.25% |
| Hamilton County | 6.25% | 2% | 8.25% |
| Hancock County | 6.25% | 0% | 6.25% |
| Hardin County | 6.25% | 2% | 8.25% |
| Henderson County | 6.25% | 1% | 7.25% |
| Henry County | 6.25% | 1.5% | 7.75% |
| Iroquois County | 6.25% | 0.25% | 6.5% |
| Jackson County | 6.25% | 1% | 7.25% |
| Jasper County | 6.25% | 1% | 7.25% |
| Jefferson County | 6.25% | 0.5% | 6.75% |
| Jersey County | 6.25% | 1.75% | 8% |
| Jo Daviess County | 6.25% | 1% | 7.25% |
| Johnson County | 6.25% | 1.5% | 7.75% |
| Kane County | 6.25% | 1% | 7.25% |
| Kankakee County | 6.25% | 0% | 6.25% |
| Kendall County | 6.25% | 1% | 7.25% |
| Knox County | 6.25% | 1.5% | 7.75% |
| La Salle County | 6.25% | 0.25% | 6.5% |
| Lake County | 6.25% | 1% | 7.25% |
| Lawrence County | 6.25% | 1% | 7.25% |
| Lee County | 6.25% | 1.5% | 7.75% |
| Livingston County | 6.25% | 1% | 7.25% |
| Logan County | 6.25% | 2% | 8.25% |
| Macon County | 6.25% | 1.5% | 7.75% |
| Macoupin County | 6.25% | 1% | 7.25% |
| Madison County | 6.25% | 0.6% | 6.85% |
| Marion County | 6.25% | 1.25% | 7.5% |
| Marshall County | 6.25% | 0% | 6.25% |
| Mason County | 6.25% | 1% | 7.25% |
| Massac County | 6.25% | 0% | 6.25% |
| Mcdonough County | 6.25% | 1.75% | 8% |
| Mchenry County | 6.25% | 1.25% | 7.5% |
| Mclean County | 6.25% | 1% | 7.25% |
| Menard County | 6.25% | 2% | 8.25% |
| Mercer County | 6.25% | 1% | 7.25% |
| Monroe County | 6.25% | 1.25% | 7.5% |
| Montgomery County | 6.25% | 1% | 7.25% |
| Morgan County | 6.25% | 1% | 7.25% |
| Moultrie County | 6.25% | 0.5% | 6.75% |
| Ogle County | 6.25% | 0% | 6.25% |
| Peoria County | 6.25% | 1% | 7.25% |
| Perry County | 6.25% | 1.5% | 7.75% |
| Piatt County | 6.25% | 1% | 7.25% |
| Pike County | 6.25% | 1.5% | 7.75% |
| Pope County | 6.25% | 0% | 6.25% |
| Pulaski County | 6.25% | 0% | 6.25% |
| Putnam County | 6.25% | 0% | 6.25% |
| Randolph County | 6.25% | 1% | 7.25% |
| Richland County | 6.25% | 1.5% | 7.75% |
| Rock Island County | 6.25% | 1% | 7.25% |
| Saline County | 6.25% | 1.75% | 8% |
| Sangamon County | 6.25% | 1.5% | 7.75% |
| Schuyler County | 6.25% | 2% | 8.25% |
| Scott County | 6.25% | 1% | 7.25% |
| Shelby County | 6.25% | 1% | 7.25% |
| St. Clair County | 6.25% | 1.1% | 7.35% |
| Stark County | 6.25% | 1.25% | 7.5% |
| Stephenson County | 6.25% | 0.5% | 6.75% |
| Tazewell County | 6.25% | 0.5% | 6.75% |
| Union County | 6.25% | 2.25% | 8.5% |
| Vermilion County | 6.25% | 0.25% | 6.5% |
| Wabash County | 6.25% | 1% | 7.25% |
| Warren County | 6.25% | 1.75% | 8% |
| Washington County | 6.25% | 0% | 6.25% |
| Wayne County | 6.25% | 0.75% | 7% |
| White County | 6.25% | 1% | 7.25% |
| Whiteside County | 6.25% | 1.5% | 7.75% |
| Will County | 6.25% | 1% | 7.25% |
| Williamson County | 6.25% | 1% | 7.25% |
| Winnebago County | 6.25% | 1.5% | 7.75% |
| Woodford County | 6.25% | 2% | 8.25% |
Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.
What this page does not cover
- The first county table and calculator location list for Illinois are a sample, not a complete address lookup. They were chosen to show the range rather than to cover every address, so your own county may sit outside what you see. If you have a receipt to hand, the rate printed on it beats any figure on this page.
- Illinois taxes some things through this general rate and other things through taxes of their own. Fuel, alcohol and tobacco fall in the second group, and those charges sit inside the price rather than on the receipt. Vehicle purchases, hotel stays and eating out often add their own charges as well.
- Categories have edges, and the edges are where the money is. Illinois sets its own rules for what falls inside each exemption. A roast chicken and the ingredients for one are not always taxed the same way, and neither are trainers and shoes. Those distinctions decide what a real shopping trip costs.
- The first county table and calculator location list for Illinois are representative rather than exhaustive. The listed jurisdictions illustrate the spread of local rates; they are not a complete enumeration, and an address outside them may carry a rate above or below anything shown. Where a complete county-floor table appears separately below, it covers counties but still excludes additional city and district taxes. Prefer the state revenue authority’s address lookup for a specific purchase.
- Illinois's general sales tax is one of several consumption taxes it levies, and the only one modeled on this page. Motor fuel, alcoholic beverages and tobacco are taxed under separate excise schedules, normally price-inclusive and therefore not visible as a line item. Lodging, prepared meals and vehicle transfers are frequently subject to additional dedicated rates at state or local level.
- The three exemption classes recorded for Illinois describe treatment at category level only. Statutory definitions determine what actually qualifies: prepared, heated and ready-to-eat foods are commonly excluded from grocery exemptions, and clothing exemptions frequently exclude athletic footwear, accessories or items above a stated price. Effective burden on a real basket therefore depends on these boundaries at least as much as on the headline rate.
Questions people ask
Why is the tax at the register higher than the state rate?
What the statute says and what the register charges are different numbers. about 6.25% is the state's share; local layers carry it to about 8.98%, varying street by street.
Is food taxed the same as everything else?
No — groceries are exempt in Illinois, which is why a basket of raw ingredients can leave a shop untaxed while a sandwich from the same shop does not. The line is drawn at preparation, not at the food itself.
Is clothing exempt here?
It is not. Clothing takes the standard rate here — only a small group of states exempt it, and Illinois is outside that group.
Will the rate change if I shop in the next town?
Not by much. Only about 30.4% of the combined rate is set below state level here, so the figure moves a little across county lines rather than a lot — the state rate is most of what you pay wherever you are.
What composes the combined rate in this state?
The combined rate is the state levy plus every local levy sourced to the point of sale. Illinois sets about 6.25%; the representative combined rate is about 8.98%, of which about 30.4% is decided locally. A single statewide figure is therefore an approximation.
How are groceries classified for sales tax here?
Illinois exempts groceries from general sales tax. The exemption typically excludes prepared food, and definitional boundaries — utensils supplied, heating, or a seller's prepared-food share — determine which side a specific item falls on. Those tests vary by state and are not uniform.
How is apparel classified for sales tax in this state?
Illinois applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.
How much intra-state variation is there in the combined rate?
Locally determined levies account for about 30.4% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.