Illinois income tax brackets for 2026
Illinois taxes wages at a flat 4.95%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Over $0 | 4.95% |
Deductions, exemptions and credits
| Personal exemption | $2,925 single · $5,850 married |
|---|---|
| Dependent exemption | $2,925 each |
- Illinois taxes all income at a flat 4.95%. There is no standard deduction, only a $2,925 exemption per person in 2026, which is not available above $250,000 of income ($500,000 for couples).
- Retirement income such as pensions and Social Security is not taxed by Illinois, but wages are taxed from the first dollar above the exemption.
No Illinois payroll deductions
Illinois does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Illinois paycheck are federal taxes, Illinois income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Illinois
Illinois cities, including Chicago, do not tax wages.
Example: $60,000 salary in Illinois
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Illinois income tax | -$108.66 | -$2,825.21 |
| Take-home pay | $1,829.41 | $47,564.79 |
Illinois income tax is about $2,825.21 a year here, 4.71% of gross pay. All taxes together take 20.7% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Illinois at different salaries
Yearly take-home pay for a single filer in Illinois, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $95,130 a year (20.7% in taxes).
| Salary | Illinois tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,340 | $24,945 | $959.41 |
| $45,000 | $2,083 | $36,255 | $1,394.41 |
| $60,000 | $2,825 | $47,565 | $1,829.41 |
| $80,000 | $3,815 | $61,295 | $2,357.49 |
| $100,000 | $4,805 | $74,375 | $2,860.57 |
| $150,000 | $7,280 | $106,511 | $4,096.57 |
| $250,000 | $12,230 | $170,952 | $6,575.07 |
How the Illinois paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Illinois tax is estimated for the whole year: wages after pre-tax deductions, less exemptions, run through the brackets above, then divided by the number of paychecks.
Illinois tax = Brackets(Wages − pre-tax deductions − exemptions)