Illinois 2025 State Income Tax Brackets
State income tax rates, brackets, and effective tax calculator
Illinois 2025 Income Tax Brackets
Single Filers
| Rate | Income Over | Up To |
|---|---|---|
| 4.95% | $0 | No limit |
Standard deduction: $0 + $2,850 personal exemption
Married Filing Jointly
| Rate | Income Over | Up To |
|---|---|---|
| 4.95% | $0 | No limit |
Standard deduction: $0 + $2,850 personal exemption
Note: Flat 4.95% rate. Retirement and pension income fully exempt. Among highest property taxes in US.
2025 Federal vs. Illinois State Tax Rates
Federal top marginal rate
37%
Illinois top marginal rate
4.95%
When combined with federal taxes, Illinois residents in the highest bracket face a combined marginal rate of approximately 42.0% on their last dollar of income.
Effective Illinois Tax Rates by Income
Your effective rate is the actual percentage of income paid in state taxes — always lower than the top marginal rate because lower brackets apply to lower portions of income.
| Income | Single — Tax Owed | Single — Effective Rate |
|---|---|---|
| $30,000 | $1,343.93 | 4.48% |
| $50,000 | $2,333.93 | 4.67% |
| $75,000 | $3,571.43 | 4.76% |
| $100,000 | $4,808.93 | 4.81% |
| $150,000 | $7,283.93 | 4.86% |
| $200,000 | $9,758.93 | 4.88% |
| $300,000 | $14,708.93 | 4.90% |
| $500,000 | $24,608.93 | 4.92% |
Estimates based on standard deduction. Does not include local income taxes, credits, or deductions beyond standard.
Key Tax Facts: Illinois in 2025
Sales Tax Rate
6.25%
State rate (local taxes may add more)
Property Tax Rate
2.23%
Effective average rate on home value
Income Tax
Yes
Progressive brackets
Retirement Income
Exempt / Favorable
Most retirement income not taxed
Social Security
Not taxed
Social Security exempt from state tax
Estate / Inheritance Tax
Yes
State-level estate or inheritance tax applies
Other Tax Years
Federal Brackets by Filing Status (2025)
Other States — 2025 Tax Brackets
Frequently Asked Questions — Illinois State Taxes
Does Illinois have a state income tax?
Yes. Illinois levies a state individual income tax in 2025. The rates and brackets shown above apply to residents filing as single or married filing jointly. Flat 4.95% rate. Retirement and pension income fully exempt. Among highest property taxes in US.
How do Illinois tax brackets work?
Like federal taxes, Illinois uses a marginal (progressive) tax system. Only the income within each bracket is taxed at that rate — not all your income. For example, if Illinois has a 5% top rate, you pay 5% only on income above the top bracket threshold, not on your entire salary.
What is the difference between marginal and effective tax rate in Illinois?
Your marginal tax rate is the rate on your highest dollar of income. Your effective tax rate is your total state tax bill divided by your gross income — always lower than your marginal rate. For example, a worker at the top bracket in Illinois may have a marginal rate of 5.0% but an effective rate several points lower due to income in lower brackets.
When were Illinois's tax brackets last updated?
The brackets shown here reflect 2025 rates as enacted by Illinoislegislation and published by the state Department of Revenue. CalcFi updates state tax data annually following each state's legislative session. Data sourced from official state tax agency publications and the Tax Foundation. Last updated: March 2025.