| Rate | |
|---|---|
| state rate | 6.25% |
| avg local rate | 2.71% |
| avg combined rate | 8.96% |
| max combined rate | 11.00% |
Illinois has one of the highest maximum combined rates in the country at 11% in parts of Chicago.
exemptions
| Category | Status |
|---|---|
| groceries | local tax only (as of Jan 2026) |
| clothing | taxable |
| prescription drugs | reduced 1% state rate |
| non-prescription drugs | reduced 1% state rate |
notes
- state eliminated 1% grocery tax January 1, 2026
- local jurisdictions may still impose their own 1% grocery tax
- prescription and OTC drugs taxed at reduced 1% state rate (not fully exempt)
- combined rates can reach ~11% in parts of Chicago
source: IL DOR. data from deepcalc.com