Illinois Sales Tax Overview
As of 2026, Illinois has an average combined sales tax rate of 8.289%, with rates ranging from 6.25% to 12% depending on your specific location. The state's sales tax is managed by the Illinois Department of Revenue. Illinois has a multi-layered system with state, county, city, and special district rates. With 1568 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.
The sales tax in Illinois is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in Illinois is 6.25% while the highest reaches 12% — a spread of 5.75%.
Illinois Tax Examples (Average Rate)
* Based on average rate of 8.289%. Actual tax depends on your zip code.
Top Jurisdictions in Illinois
Business Compliance in Illinois
Businesses operating in Illinois are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in Illinois if your sales exceed certain thresholds.
Frequently Asked Questions
What is the average sales tax rate in Illinois?
The average combined sales tax rate in Illinois is 8.289% as of 2026. This includes state, county, and local taxes.
What is the highest sales tax rate in Illinois?
The highest combined sales tax rate in Illinois is 12% in CALUMET CITY SIBLEY/EAST END AVENUE BDD (60409).
What is the lowest sales tax rate in Illinois?
The lowest combined sales tax rate in Illinois is 6.25% in DEKALB (60111).
How many tax jurisdictions does Illinois have?
Illinois has 1568 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.
Does Illinois charge sales tax on groceries?
Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the Illinois revenue department for specific exemption details, as rules can change annually.
How do I calculate sales tax in Illinois?
To calculate sales tax in Illinois, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 8.289%, a $100 purchase would incur $8.29 in tax.