Illinois · Illinois Department of Revenue
Illinois sales tax rates by city
- State base rate
- 6.25%
- Lowest combined
- 10.25%
- Highest combined
- 10.25%
- Metros stacked
- 1
Quick answer
The Illinois state sales tax rate is 6.25%. Local jurisdictions add their own increments, so combined rates in covered Illinois metros run from 10.25% to 10.25%, averaging 10.25%. Rates shown are as published for January 1, 2026.
Cities in Illinois
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Chicago | Cook County | 4% | 10.25% |
Illinois taxability rules
What is taxed matters as much as the rate.
Illinois counties
County-level rollups for the metros we cover.
How Illinois administers sales tax
Rates are published by the Illinois Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.