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Illinois Sales Tax Calculator 2026

Last updated: May 2026  ·  Sources: Tax Foundation, Avalara, Illinois Dept. of Revenue

What makes Illinois's sales tax unique: Chicago has a staggering 10.25% combined sales tax rate — the highest among major US cities. Illinois uses a unique 'reduced rate' system instead of full exemptions: groceries and prescription drugs are taxed at 1% rather than 0% (unlike most states that fully exempt these categories). The statewide average of 8.86% puts Illinois in the top 5 nationally for combined sales tax burden.

Illinois Sales Tax Calculator

Pre-filled with Chicago (Cook County) (10.25%). Select any city/county from the dropdown.

$
Applied rate:10.25%
Pre-tax price$100.00
Sales tax (10.25%)$10.25
Total (with tax)$110.25

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Illinois Sales Tax Guide 2026

Illinois has one of the most complex and highest-burden sales tax environments in the nation. The 6.25% state rate is just the starting point — Chicago stacks on Cook County taxes, Regional Transportation Authority (RTA) taxes, and Chicago city taxes to reach a combined 10.25%, one of the highest rates of any major US city.

What makes Illinois particularly distinctive is its treatment of groceries and prescription drugs. Most states either fully exempt these categories or tax them at the full rate. Illinois takes a middle path: groceries and prescription drugs are taxed at a reduced rate of 1% rather than the standard 6.25%. This means your weekly grocery run in Chicago costs 1% in Illinois state tax plus the local add-ons that typically don't apply to groceries, while in California or Texas, groceries are fully exempt. Over a year, a household spending $15,000 on groceries in Illinois pays approximately $150 in state sales tax on those purchases vs. $0 in a full-exemption state.

Chicago's 10.25% rate breaks down as: 6.25% state, 1.75% Cook County, 1.25% City of Chicago, and 1% Regional Transportation Authority (RTA). The RTA tax is particularly notable — it funds the CTA, Metra, and Pace transit systems and applies throughout the 6-county Chicagoland region (Cook, DuPage, Kane, Lake, McHenry, and Will counties), not just Chicago proper.

Outside Chicago and the RTA zone, Illinois communities typically run 8.0%–9.0% combined. Downstate cities like Springfield and Champaign are around 8.25%–8.75%. Small rural towns can be as low as 7.75%–8.0%.

Illinois also has a "ROT" (Retailers' Occupation Tax) vs. "use tax" distinction: the ROT applies to sales made in Illinois, while use tax applies to out-of-state purchases brought into Illinois. The effective rates are the same, but the administrative mechanics differ for businesses.

Illinois Sales Tax Rates by City / County

6.25%
State Base Rate
8.86%
Avg. Combined Rate
10.25%
Highest in State

Top Cities & Counties: Combined Sales Tax Rates

LocationCombined
Chicago (Cook County)city10.25%
Aurora (DuPage/Kane County)city8.25%
Napervillecity8.25%
Rockfordcity8.75%
Jolietcity8.25%
Springfieldcity8.25%
Peoriacity8.75%
Elgincity8.25%
Waukegancity8.25%
Champaigncity8.75%

Tax-Exempt Categories in Illinois

  • Prescription drugs (1% reduced rate, not full exempt)
  • Qualifying food products (1% reduced rate)
  • Farm equipment and machinery
  • Manufacturing equipment used in production

Reduced Rate Categories

  • Qualifying food (groceries)1%
  • Prescription and OTC drugs1%
  • Medical appliances1%

Source: Illinois Dept. of Revenue — Sales Tax Information. Combined rates include state + county + city + district taxes. Rates subject to change. Last verified: May 2026.

Worked Examples: Illinois Sales Tax

Comparing the highest-rate and lowest-rate locations in Illinois: Chicago (Cook County) (10.25%) vs. Aurora (DuPage/Kane County) (8.25%).

Highest Rate: Chicago (Cook County)

10.25%

PurchaseTaxTotal
$100.00$10.25$110.25
$500.00$51.25$551.25
$1,000.00$102.50$1,102.50

Lowest Rate: Aurora (DuPage/Kane County)

8.25%

PurchaseTaxTotal
$100.00$8.25$108.25
$500.00$41.25$541.25
$1,000.00$82.50$1,082.50

Category Comparison at Chicago (Cook County) (10.25%)

ItemPriceSales TaxTotal
Groceries$150.00$0.00$150.00
Electronics ($500 TV)$500.00$51.25$551.25
Clothing ($80 jacket)$80.00$8.20$88.20
Restaurant Meal$60.00$6.15$66.15

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Illinois Sales Tax: Frequently Asked Questions

Chicago's 10.25% combined rate results from stacking four separate taxes: 6.25% state sales tax, 1.75% Cook County tax, 1.25% City of Chicago tax, and 1.0% Regional Transportation Authority (RTA) tax. Each of these is a separately-enacted tax by a different governmental unit. The Cook County tax funds county services; the Chicago city tax funds general city operations; the RTA tax funds the CTA, Metra, and Pace bus/train systems serving the Chicago metro. Businesses and residents within Chicago city limits pay all four layers. Suburban Cook County communities outside Chicago limits don't pay the city 1.25% but do pay the county and RTA portions — typical suburban Cook County rate is 9.25%–9.5%.

Sources & Methodology

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