Is there sales tax on groceries in Illinois?
Quick answer
Partly. Illinois taxes grocery food at a reduced 1% state rate instead of the full 6.25%, and local rates may still apply on top.
Illinois taxes food for home consumption at 1%. Beginning in 2026 municipalities may adopt their own 1% grocery tax as the state share sunsets.
Rule summary
How Illinois treats each category.
| Grocery food (home consumption) | Reduced state rate of 1% |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (10.25%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: Illinois Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Illinois Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Illinois
What a taxable purchase actually costs in Illinois.
Frequently asked
Answers pulled from the same rule set.
- Is there sales tax on groceries in Illinois?
- Partly. Illinois taxes grocery food at a reduced 1% state rate instead of the full 6.25%, and local rates may still apply on top.
- Is prepared food taxed differently than groceries in Illinois?
- Yes. Illinois treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in Illinois?
- No. Prescription medicine is exempt from sales tax in Illinois.
More Illinois guides
Other Illinois rules that change the total.