What is the Illinois income tax rate for 2026?

4.95%, a flat rate on wages after IL-W-4 allowances.

What is an IL-W-4 allowance worth?

Each Line 1 allowance exempts $2,925 of annual wages, worth about $145 a year in withholding. Each Line 2 allowance exempts $1,000.

Does Chicago have a city income tax?

No. Chicago and other Illinois cities do not tax wages.

Does filing status change Illinois withholding?

No. Illinois withholding depends on IL-W-4 allowances, not federal filing status.

Illinois Paycheck Calculator 2026

Illinois taxes wages at a flat 4.95% after subtracting your IL-W-4 allowances. The calculator applies the Department of Revenue's automated payroll formula exactly.

State income tax

4.95%

flat rate

Line 1 allowance

$2,925

per allowance, annual

Line 2 allowance

$1,000

per allowance, annual

Gross pay per period

Pay frequency Filing status

WA Cares exemption on file Employer covers my Paid Family & Medical Leave share

MI-W4 exemptions

City income tax

I live in the city (resident rate)

DE 4 filing status

DE 4 regular allowances

Estimated-deduction allowances

IT-2104 status

IT-2104 allowances

City income tax

Local earned income tax rate, %

IL-W-4 Line 1 allowances

IL-W-4 Line 2 allowances

Pre-tax deductions and W-4 adjustments

Traditional 401(k), per period

Health premium, per period

HSA, per period

Year-to-date gross before this check

W-4 step 2 box checked (two jobs or working spouse)

W-4 step 3 credits

W-4 step 4(c) extra per period

W-4 step 4(a) other income

W-4 step 4(b) deductions

Take-home pay

$0.00

per two weeks

Employer payroll taxes on the same wages.

Your state unemployment rate, %

State unemployment wage base

State unemployment tax is experience-rated per employer, so it cannot be a fixed number. Enter the rate from your state notice; leave it blank to exclude.

Total employer cost per period: $0.00
Annualised: $0.00

How Illinois withholding works

Your employer multiplies the Line 1 allowances on Form IL-W-4 by $2,925 and the Line 2 allowances (age 65 or older, or legally blind) by $1,000, adds them and divides by the number of pay periods. That amount comes off each paycheck before the 4.95% rate applies.

Biweekly pay with one Line 1 allowance: $2,925 ÷ 26 = $112.50 is exempt each period. On $2,000, Illinois withholds 4.95% of $1,887.50, which is $93.43.

Illinois has no state disability premium and no city wage tax, Chicago included.

Worked examples

Single filer, biweekly pay, no pre-tax deductions, default state withholding certificate. Produced by the same engine as the calculator.

Annual salary	Gross, biweekly	Federal income tax	FICA	Illinois state tax	Net, biweekly	Effective tax rate
$50,000	$1,923.08	$147.00	$147.11	$89.62	$1,539.35	19.95%
$75,000	$2,884.62	$295.00	$220.68	$137.22	$2,231.72	22.63%
$100,000	$3,846.15	$507.00	$294.23	$184.82	$2,860.10	25.64%

Figures recomputed at build time by the same engine that powers the calculator. Verified 2026-10-30.

Frequently asked questions

What is the Illinois income tax rate for 2026?: 4.95%, a flat rate on wages after IL-W-4 allowances.
What is an IL-W-4 allowance worth?: Each Line 1 allowance exempts $2,925 of annual wages, worth about $145 a year in withholding. Each Line 2 allowance exempts $1,000.
Does Chicago have a city income tax?: No. Chicago and other Illinois cities do not tax wages.
Does filing status change Illinois withholding?: No. Illinois withholding depends on IL-W-4 allowances, not federal filing status.

Sources and date.
Federal withholding: IRS Publication 15-T (2026), percentage method for automated payroll systems. FICA: IRS Publication 15 (2026).
Illinois 4.95% rate, $2,925 and $1,000 allowances and the automated payroll formula: Illinois Department of Revenue, Booklet IL-700-T (2026); calculator verified against its worked example.
All figures verified on 2026-10-30.