Illinois Tax Calculator
Estimate your Illinois state income tax, federal income tax, and net take-home pay for 2025 with Illinois's flat 4.95% rate.
🏙️ What is Illinois Income Tax?
Illinois income tax is a flat rate of 4.95% applied to all net income for individual taxpayers in 2025. Unlike most states with progressive brackets, every Illinois resident pays the same percentage — whether earning $25,000 or $500,000. The only reduction before applying the rate is the personal exemption: $2,425 for single filers and head of household, and $4,850 for married couples filing jointly. Illinois does not have a standard deduction, making its system among the simplest state income tax structures in the country.
Illinois's flat tax dates to 1969 when the state income tax was first enacted. It started at 2.5% and has been adjusted several times. The current 4.95% rate has been in effect since 2017. Illinois voters rejected a graduated income tax amendment in November 2020, preserving the constitutional requirement for a flat rate. This means all future tax changes must apply equally across all income levels unless the constitution is amended again.
While the flat rate is simple, Illinois's effective burden on workers is modestly higher than the headline 4.95% suggests for lower earners. The personal exemption of $2,425 is small compared to federal standard deductions and many state equivalents. On a $40,000 income, the exemption reduces taxable income by only about 6%, so approximately $37,575 is taxed at 4.95% — an effective rate of about 4.65% relative to gross income. Higher earners above $100,000 pay effectively very close to 4.95% since the exemption is a smaller portion of their income.
Illinois does exempt several categories of income from state tax, most notably Social Security benefits, pension and retirement income from qualified plans, and military retirement pay. This makes Illinois particularly attractive for retirees who rely heavily on Social Security and retirement distributions. Working-age residents earning wages and salaries, however, pay the full 4.95% (minus exemption) on all employment income. Combined with federal income tax (10%–37%) and FICA (7.65%), a typical Illinois worker at $75,000 faces a combined effective rate of around 24–26%, leaving roughly $55,000–$57,000 in annual take-home pay.
📐 Formula
IL Tax = 0.0495 × (Income − Personal Exemption)
Personal Exemption = $2,425 (single or HOH) / $4,850 (married filing jointly)
IL Taxable Income = max(0, Gross Income − Personal Exemption)
Illinois Rate = 4.95% flat on all taxable income
Federal Tax = Bracketed tax on (Gross Income − Federal Standard Deduction)
Federal Std Deduction 2025 = $15,000 (single) / $30,000 (married) / $22,500 (HOH)
FICA = Social Security 6.2% on first $176,100 + Medicare 1.45% on all income
Net Take-Home = Gross Income − IL Tax − Federal Tax − FICA
Example (single, $80,000): IL tax = 0.0495 × ($80,000 − $2,425) = 0.0495 × $77,575 = $3,840. Federal tax ≈ $11,103. FICA = $6,120. Net = $80,000 − $3,840 − $11,103 − $6,120 = $58,937.
📖 How to Use This Calculator
Steps
1
Select your filing status — choose Single, Married Filing Jointly, or Head of Household. This determines your Illinois personal exemption ($2,425 vs $4,850) and your federal standard deduction and bracket thresholds.
2
Enter your annual gross income — type your total pre-tax wages or salary, or drag the slider. Include all taxable employment income. Exclude Social Security and retirement distributions if you are retired.
3
Click Calculate — see your Illinois state income tax, federal income tax, FICA breakdown, total tax burden, net take-home pay, and effective rates for each tax component.
💡 Example Calculations
Example 1 — Single Filer at $55,000
Single Illinois resident earning $55,000 per year in 2025
1
Illinois tax: personal exemption = $2,425. IL taxable = $55,000 − $2,425 = $52,575. IL tax = $52,575 × 4.95% = $2,602. IL effective rate = 4.73%.
2
Federal tax: federal standard deduction = $15,000. Federal taxable = $55,000 − $15,000 = $40,000. Federal tax = 10% × $11,925 + 12% × $28,075 = $1,193 + $3,369 = $4,562. Federal marginal rate = 12%.
3
FICA = Social Security $3,410 (6.2% × $55,000) + Medicare $798 (1.45% × $55,000) = $4,208.
4
Total tax = $2,602 + $4,562 + $4,208 = $11,372. Net take-home = $55,000 − $11,372 = $43,628. Total effective rate = 20.7%.
Result = $43,628 annual take-home at 4.73% Illinois effective rate
Try this example →Example 2 — Married Filing Jointly at $120,000
Married Illinois couple with combined $120,000 income in 2025
1
Illinois tax: personal exemption (MFJ) = $4,850. IL taxable = $120,000 − $4,850 = $115,150. IL tax = $115,150 × 4.95% = $5,700. IL effective rate = 4.75%.
2
Federal tax (MFJ): standard deduction = $30,000. Federal taxable = $120,000 − $30,000 = $90,000. Federal tax = 10% × $23,850 + 12% × $66,150 = $2,385 + $7,938 = $10,323.
3
FICA = Social Security $7,440 (6.2% × $120,000) + Medicare $1,740 (1.45% × $120,000) = $9,180.
4
Total tax = $5,700 + $10,323 + $9,180 = $25,203. Net take-home = $120,000 − $25,203 = $94,797. Total effective rate = 21.0%.
Result = $94,797 annual take-home at 4.75% Illinois effective rate
Try this example →Example 3 — Single Filer at $200,000
Single high-income Illinois resident at $200,000 in 2025
1
Illinois tax: personal exemption = $2,425. IL taxable = $200,000 − $2,425 = $197,575. IL tax = $197,575 × 4.95% = $9,780. IL effective rate = 4.89%.
2
Federal tax: taxable = $200,000 − $15,000 = $185,000. Federal tax = 10%×$11,925 + 12%×$36,550 + 22%×$54,875 + 24%×$81,650 = $1,193 + $4,386 + $12,073 + $19,596 = $37,248.
3
FICA = Social Security $10,918 (capped at 6.2% × $176,100) + Medicare $2,900 (1.45% × $200,000) = $13,818. (No Additional Medicare Tax since income = $200,000, threshold is $200,000+.)
4
Total tax = $9,780 + $37,248 + $13,818 = $60,846. Net take-home = $200,000 − $60,846 = $139,154. Total effective rate = 30.4%.
Result = $139,154 annual take-home at 4.89% Illinois effective rate
Try this example →❓ Frequently Asked Questions
What is the Illinois income tax rate for 2025?
Illinois imposes a flat income tax rate of 4.95% on all net income for individuals in 2025. This flat rate applies to every taxpayer regardless of income level. The only deduction before applying the rate is the personal exemption of $2,425 for single filers and $4,850 for married filing jointly. Illinois voters rejected a graduated income tax constitutional amendment in November 2020, locking in the flat rate structure.
Does Illinois tax Social Security benefits?
No. Illinois does not tax Social Security benefits, regardless of income level. This is different from the federal government, which taxes up to 85% of Social Security benefits for higher earners. Illinois also exempts most retirement income including pension distributions, 401(k) and IRA withdrawals, and military retirement pay. This makes Illinois one of the more retiree-friendly states for income tax purposes, though its high property taxes and sales taxes partially offset this advantage.
What is the Illinois personal exemption for 2025?
The Illinois personal exemption is $2,425 for single filers and head of household filers, and $4,850 for married couples filing jointly in 2025. This exemption reduces Illinois taxable income before the 4.95% flat rate is applied. Unlike many states, Illinois does not have a standard deduction — the personal exemption is the only income reduction for most wage earners. Illinois also provides a $2,425 dependent exemption for each qualifying dependent (not modeled in this calculator).
How much is Illinois income tax on $100,000?
For a single filer earning $100,000 in Illinois in 2025: personal exemption = $2,425, so Illinois taxable income = $97,575. Illinois tax = $97,575 × 4.95% = $4,830. The Illinois effective rate is 4.83% relative to gross income. Federal tax on $100,000 is approximately $14,603 (after $15,000 standard deduction). FICA adds $7,650. Total burden = $27,083. Net take-home = $72,917 per year, or about $6,076 per month.
Does Illinois have a local income tax?
Illinois does not have a broad local income tax system like Ohio or Kentucky where dozens of municipalities levy their own income taxes. However, Chicago is a notable exception — the city imposes a personal property replacement tax and certain workers within Chicago city limits face additional tax obligations. This calculator computes Illinois state tax only. Chicago area residents should verify current city tax obligations with the Illinois Department of Revenue or a local tax professional.
How does Illinois compare to other flat-tax states?
Illinois's 4.95% flat rate is higher than most other flat-tax states: Indiana 3.15%, Michigan 4.25%, Colorado 4.4%, Pennsylvania 3.07%, Kentucky 4.5%, and North Carolina 4.5%. Utah (4.65%), Massachusetts (5%), and Arizona (2.5% flat after 2023 reform) are other comparisons. Among major states, Illinois's flat rate is higher than the average. The modest personal exemption of $2,425 (vs $4,050 in Michigan or $3,600 in Kentucky) further increases the effective burden on lower earners.
What income is exempt from Illinois income tax?
Illinois exempts: Social Security benefits (all amounts, regardless of income), pension and retirement distributions from qualified plans (401k, 403b, IRA, defined benefit pensions) primarily for taxpayers age 65+, military retirement pay, railroad retirement benefits, workers' compensation and certain disability benefits, interest from US government bonds, and Illinois state and local government bond interest. Wages, salaries, freelance and business income, rental income, and capital gains are fully taxable at 4.95% after the personal exemption.
Can I deduct federal taxes paid on my Illinois return?
No. Illinois does not allow a deduction for federal income taxes paid, unlike Alabama (one of the very few states that does). Your Illinois taxable income is computed directly from gross income minus only the personal exemption, with no adjustment for federal taxes. This means high federal tax burdens do not reduce your Illinois state tax bill. Conversely, large federal deductions do not help on your Illinois return either.
What are the federal income tax brackets for Illinois residents in 2025?
Illinois residents use the same federal brackets as all US taxpayers: 10% on $0-$11,925 (single); 12% on $11,925-$48,475; 22% on $48,475-$103,350; 24% on $103,350-$197,300; 32% on $197,300-$250,525; 35% on $250,525-$626,350; 37% above $626,350. Married filing jointly thresholds are roughly double. The 2025 federal standard deduction is $15,000 (single) and $30,000 (married). Illinois state and federal taxes are computed independently — there is no interaction between them.
How does FICA tax affect Illinois take-home pay?
FICA taxes are federal payroll taxes that apply in all 50 states, including Illinois. For 2025, Social Security withholds 6.2% on the first $176,100 of wages (maximum $10,918 per year). Medicare withholds 1.45% on all wages with an additional 0.9% on earnings above $200,000 for single filers ($250,000 for married). On a $75,000 income, FICA totals $5,738 per year, adding significantly to the combined tax burden. Self-employed Illinois residents pay the full 15.3% self-employment tax (SE tax covers both employee and employer halves).
Does Illinois offer property tax relief for homeowners?
Yes. Illinois homeowners can claim the Property Tax Credit on their state income tax return, equal to 5% of Illinois real estate taxes paid. This is a direct credit that reduces income tax dollar-for-dollar. For example, if you paid $8,000 in property taxes, your Illinois income tax credit is $400. The credit cannot exceed your Illinois income tax liability (it is non-refundable). Given Illinois's very high property taxes (average effective rate around 2.07%, second highest in the US), this credit provides meaningful relief for homeowners, particularly in high-property-tax areas like the Chicago suburbs.
When are Illinois income taxes due?
Illinois income taxes are due on the same deadline as federal taxes — April 15 of the following year (April 15, 2026 for 2025 tax year). If April 15 falls on a weekend or holiday, the deadline moves to the next business day. Illinois automatically grants a 6-month extension for filing (to October 15) but this is an extension to file, not to pay. Any taxes owed must still be paid by April 15 to avoid interest and penalties. Quarterly estimated tax payments are required for self-employed individuals and those with significant non-withheld income.