What is the statewide base sales tax rate in Illinois?

The statewide base sales tax rate in Illinois is 6.25%. Local county and city taxes can increase total combined rates up to 11.25%.

What is the sales tax sourcing rule and nexus threshold in Illinois?

Illinois utilizes Origin-based for in-state retailers, Destination for out-of-state sourcing rules. The economic nexus threshold for remote sellers is $100,000 or 200 transactions.

IL • 1462 ZIP Codes Indexed

Illinois Sales Tax Rates 2026 - State & Local Guide

Umfassender Sales-Tax-Leitfaden 2026 für Illinois (IL). Aktueller Basissteuersatz beträgt 6.25% mit kombinierten lokalen Sätzen bis zu 11.25%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Illinois (IL) is 6.25% in 2026. Local county and city taxes can increase total combined rates up to 11.25%, with a statewide average combined rate of 7.75%.

Base State Rate

6.25%

Average Local Rate

7.75%

Maximum Combined

11.25%

Indexed Cities

1148

Städte und Bezirke in Illinois

Stadt	Kreis (County)	Kombinierter Steuersatz	Action
			Steuersätze anzeigen →

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Keine passenden Städte oder Landkreise gefunden.

📋 State Tax Rules & Compliance Guide (Illinois)

Sourcing Rule Origin-based for in-state retailers, Destination for out-of-state

Groceries & Food Reduced 1% rate

Clothing & Apparel Taxable

SaaS & Digital Goods Non-Taxable (Chicago imposes separate 9% Personal Property Lease Tax)

Economic Nexus Threshold $100,000 or 200 transactions

Official Tax Authority Illinois Department of Revenue ↗

🏛️ Counties in Illinois

Adams County 17 ZIPs → Alexander County 6 ZIPs → Bond County 8 ZIPs → Boone County 5 ZIPs → Brown County 3 ZIPs → Bureau County 21 ZIPs → Calhoun County 5 ZIPs → Carroll County 7 ZIPs → Cass County 5 ZIPs → Champaign County 33 ZIPs → Christian County 12 ZIPs → Clark County 5 ZIPs → Clay County 6 ZIPs → Clinton County 10 ZIPs → Coles County 7 ZIPs → Cook County 209 ZIPs → Crawford County 8 ZIPs → Cumberland County 4 ZIPs → De Witt County 8 ZIPs → DeKalb County 11 ZIPs → Douglas County 8 ZIPs → DuPage County 46 ZIPs → Edgar County 8 ZIPs → Edwards County 4 ZIPs → Effingham County 9 ZIPs → Fayette County 7 ZIPs → Ford County 9 ZIPs → Franklin County 15 ZIPs → Fulton County 19 ZIPs → Gallatin County 6 ZIPs → Greene County 7 ZIPs → Grundy County 7 ZIPs → Hamilton County 4 ZIPs → Hancock County 13 ZIPs → Hardin County 3 ZIPs → Henderson County 8 ZIPs → Henry County 16 ZIPs → Iroquois County 20 ZIPs → Jackson County 12 ZIPs → Jasper County 7 ZIPs → Jefferson County 9 ZIPs → Jersey County 5 ZIPs → Jo Daviess County 8 ZIPs → Johnson County 8 ZIPs → Kane County 36 ZIPs → Kankakee County 17 ZIPs → Kendall County 7 ZIPs → Knox County 17 ZIPs → Lake County 30 ZIPs → LaSalle County 25 ZIPs → Lawrence County 4 ZIPs → Lee County 14 ZIPs → Livingston County 14 ZIPs → Logan County 12 ZIPs → Macon County 18 ZIPs → Macoupin County 19 ZIPs → Madison County 27 ZIPs → Marion County 10 ZIPs → Marshall County 8 ZIPs → Mason County 9 ZIPs → Massac County 3 ZIPs → McDonough County 11 ZIPs → McHenry County 20 ZIPs → McLean County 28 ZIPs → Menard County 5 ZIPs → Mercer County 12 ZIPs → Monroe County 4 ZIPs → Montgomery County 17 ZIPs → Morgan County 10 ZIPs → Moultrie County 5 ZIPs → Ogle County 13 ZIPs → Peoria County 39 ZIPs → Perry County 5 ZIPs → Piatt County 9 ZIPs → Pike County 14 ZIPs → Pope County 2 ZIPs → Pulaski County 7 ZIPs → Putnam County 6 ZIPs → Randolph County 14 ZIPs → Richland County 6 ZIPs → Rock Island County 19 ZIPs → Saline County 7 ZIPs → Sangamon County 47 ZIPs → Schuyler County 4 ZIPs → Scott County 6 ZIPs → Shelby County 12 ZIPs → St. Clair County 33 ZIPs → Stark County 4 ZIPs → Stephenson County 11 ZIPs → Tazewell County 18 ZIPs → Union County 6 ZIPs → Vermilion County 22 ZIPs → Wabash County 4 ZIPs → Warren County 6 ZIPs → Washington County 11 ZIPs → Wayne County 9 ZIPs → White County 10 ZIPs → Whiteside County 10 ZIPs → Will County 30 ZIPs → Williamson County 11 ZIPs → Winnebago County 26 ZIPs → Woodford County 11 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Illinois is 6.25%. Depending on the city and county, local sales taxes can increase the total combined rate up to 11.25%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 or 200 transactions. Tax calculations follow Origin-based for in-state retailers, Destination for out-of-state sourcing rules.