Illinois Sales Tax Rate Table

Illinois statewide sales tax rate: 6.25%. Local governments in Illinois may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 8.98%. Illinois’s sales tax is administered by the Illinois Department of Revenue.

Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.

Illinois Sales Tax Rates at a Glance

Illinois sales tax rate summary — reviewed August 2026
Statewide sales tax rate6.25%
Local sales taxesYes — up to 4.75% additional
Average local rate2.73%
Average combined rate8.98%
Administered byIllinois Department of Revenue
Registration documentIllinois Certificate of Registration
Rate data reviewedAugust 2026

How Local Sales Tax Works in Illinois

Home rule municipalities, counties and transit districts all add to the 6.25% state rate in Illinois, and Chicago sits among the highest combined rates of any large US city. Illinois splits its tax into Retailers Occupation Tax and Use Tax components, which is why the rate that applies can depend on whether the seller has an Illinois location.

Which Illinois Rate Should You Charge?

Illinois has moved steadily toward destination sourcing. Retailers shipping from outside Illinois, and since recent changes many out-of-state retailers with an Illinois presence, apply the rate in force at the delivery address. Sales made over the counter at an Illinois store are sourced to the store.

What Illinois Taxes — and What It Doesn’t

Illinois removed its 1% state tax on groceries effective 1 January 2026, but authorised local governments to impose their own grocery tax in its place — so groceries may still be taxed locally. Prescription and non-prescription medicines are taxed at a reduced rate rather than being exempt.

Look Up an Exact Illinois Sales Tax Rate

Publishing a fixed list of every Illinois city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue provides a tax rate finder that returns the combined rate for a specific Illinois address and effective date. Open the official Illinois Department of Revenue website at tax.illinois.gov and use its rate lookup for the exact delivery address.

Registering to Collect Sales Tax in Illinois

Before you can legally charge Illinois sales tax you need to be registered with the Illinois Department of Revenue and hold a Illinois Certificate of Registration. Our sales tax application service files the paperwork for you. See the Illinois sales tax application page for what Illinois asks for. The Illinois sales tax guide covers filing frequency, agency contacts and licensing.

Ready to register in Illinois? Apply for your Illinois sales tax permit online – it only takes a few minutes.

Start your application »

Illinois Sales Tax Rate FAQs

What is the sales tax rate in Illinois?

The Illinois statewide rate is 6.25%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 8.98% and local add-ons can reach 4.75%.

Do I need a permit before I collect sales tax in Illinois?

Yes. Collecting sales tax without a valid Illinois Certificate of Registration is not permitted in Illinois. Register first, then start charging tax. You can apply for your Illinois sales tax permit here.

Do remote and online sellers have to collect Illinois sales tax?

Generally yes, once you cross Illinois’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.

How often do Illinois sales tax rates change?

The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the Illinois Department of Revenue before filing a return.

Sales Tax Rates in Other States

Compare every state on our state sales and use tax rate hub, or check a neighbouring state:

Need to check a number you already have? Use our sales tax number verification page.

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