Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
Illinois Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
6.25%
Average combined (state + local)
8.88%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Reduced rate | 1% reduced state rate (vs 6.25% standard) |
| Clothing | Taxed (full rate) | Full rate |
| Prescription drugs | Reduced rate | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $6.25
- Combined (state + average local): $8.88
- Total with combined tax: $108.88
Major cities in Illinois
| City | Combined rate | vs state avg |
|---|---|---|
| Chicago | 10.25% | +1.37% |
| Aurora | 8.25% | -0.63% |
| Naperville | 7.50% | -1.38% |
| Joliet | 8.75% | -0.13% |
| Rockford | 8.75% | -0.13% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs IL | Save on $1,000 |
|---|---|---|---|---|
| Illinois (current) | 6.25% | 8.88% | — | — |
| Wisconsin | 5.00% | 5.43% | -3.45% | $34.50 |
| Kentucky | 6.00% | 6.00% | -2.88% | $28.80 |
| Iowa | 6.00% | 6.94% | -1.94% | $19.40 |
| Indiana | 7.00% | 7.00% | -1.88% | $18.80 |
| Missouri | 4.23% | 8.38% | -0.50% | $5.00 |
Common questions
- What is the sales tax rate in Illinois?
- Illinois levies a 6.25% state sales tax. With local taxes added, the statewide average combined rate is 8.88%. Actual rate at the register depends on your city and county.
- Does Illinois tax groceries?
- Illinois applies a reduced rate to groceries. 1% reduced state rate (vs 6.25% standard)
- Does Illinois have a sales tax holiday?
- Illinois does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in Illinois?
- The Illinois Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to Illinois must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the Illinois DOR for current rules. All states →
Last reviewed: · Beforeview Editorial · editorial policy