Illinois tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 4.95% |
| Standard deduction | None |
| Personal exemption | Single $2,925 · Married filing jointly $5,850 · Head of household $2,925 · Married filing separately $2,925 · per dependent $2,925 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Illinois income tax brackets 2026
Rates apply to Illinois taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 4.95% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Illinois income tax | $118.18 | $3,073 |
| Take-home pay | $1,974.41 | $51,335 |
Effective tax rate 21.0%; tax on the next dollar earned 24.6%. Illinois taxable income is $62,075.
Second example: $120,000, married filing jointly, two children
Take-home $99,819 a year ($3,839.20 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Illinois income tax $5,361.
How the Illinois estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Illinois has no standard deduction in our data. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the flat rate (married filing separately uses the single brackets).
- Divide the annual total by your number of paychecks.
What this Illinois calculator does not model
- Exemption allowance is not allowed when federal AGI exceeds $250,000 ($500,000 married filing jointly)
- Additional $1,000 exemption for age 65+ or blind
- Illinois subtractions (retirement income, Social Security) and additions
- Illinois Earned Income Credit, child tax credit, property tax credit, education expense credit
Data notes
- Flat 4.95% rate (35 ILCS 5/201) unchanged for 2026.
- Exemption allowance for 2026 is $2,925 per exemption — taxpayer, spouse and EACH DEPENDENT (IL-1040 Schedule IL-E/EIC). FIXED: the previous file used $1,000 per dependent, which is the IL-W-4 Line 2 withholding allowance for age 65+/blind, not the dependent exemption.
- Illinois has no standard deduction; it starts from federal AGI.
Sources
- State income tax: Illinois Department of Revenue – 2026 IL-700-T Withholding Tables (R-12/25): rate 4.95%, 2026 exemption allowance $2,925 (read 2026-10-07)
- State income tax: Illinois Department of Revenue – IL-700-T (web version) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Indiana, Iowa, Kentucky, Missouri, Wisconsin
States with a similar tax setup: Massachusetts, Utah, Michigan, Georgia, Idaho, Colorado
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.