Illinois Sales Tax Calculator 2026
Illinois features a multi-tiered sales tax system with a base state rate of 6.25%, but total rates in hubs like Chicago can soar to 10.25% or higher due to municipal and special district add-ons. Significant legislative changes in 2025 and 2026 have reshaped how leases and groceries are taxed. Our calculator is powered by the latest Illinois Department of Revenue (IDOR) data, ensuring your business stays compliant with the new destination-based sourcing rules.
Illinois Sales Tax Structure (2026)
Illinois has a 6.25% state sales tax. Counties, cities, and Regional Transportation Authorities (RTAs) can impose additional rates, so combined rates vary widely.
- State rate: 6.25%
- County/city/RTA add-ons: vary by locality (Cook County + Chicago can add ~4%)
- Typical combined rate: 6.25% to 10.25% (Chicago area up to 10.25%)
Major Illinois Tax Changes for 2025-2026
Staying compliant in Illinois requires tracking recent legislative shifts:
- Grocery Tax Repeal (2026): Starting January 1, 2026, Illinois is repealing the 1% state tax on groceries. However, local municipalities may still choose to impose their own local grocery taxes.
- New Lease Tax (2025): As of January 1, 2025, lease payments for tangible personal property are now subject to state sales tax, making Illinois one of the more aggressive states for equipment and vehicle rentals.
- Sourcing Rules: Illinois has shifted toward Destination-Based Sourcing for remote retailers, meaning the tax rate is determined by where the item is delivered, not where it was shipped from.
Sales Tax Rates for Major Illinois Areas
Use city pages for the most accurate combined rate and a full breakdown.
| Area | Example combined rate | Calculator |
|---|---|---|
| Chicago (Cook County) | 10.25% | Chicago Sales Tax Calculator |
| Springfield | 8.25% | — |
| Naperville | 8% | — |
Illinois Nexus & The 'Leveling the Playing Field' Act
Under the "Leveling the Playing Field for Illinois Retail Act," remote sellers with over $100,000 in annual Illinois sales must collect and remit tax at the destination rate. Notably, as of January 1, 2026, the 200-transaction threshold has been removed, simplifying the requirement to a purely revenue-based test. Businesses must use the IDOR Tax Rate Finder or an integrated calculator like ours to ensure they apply the correct local rates for every delivery address.
How to Find Your Exact Illinois Sales Tax Rate
Combined rates vary by county, city, and RTA district. Use the calculator above with your known local rates, or look up your rate by address on the Illinois Department of Revenue Sales Tax lookup. For Chicago: Chicago Sales Tax Calculator, or browse Illinois tax calculators.