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Sales tax rate

Illinois sales tax rate (2026)

Here's the Illinois sales tax rate for 2026 — the statewide base, why the rate you actually charge is usually higher, and what it means for online sellers.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify
State base rate
6.25%
Local rates vary?
Yes
Economic threshold
$100,000 in sales
Tax authority
Illinois Department of Revenue (IDOR)

Source: Illinois Department of Revenue (IDOR)

Illinois base rate

Illinois's statewide base sales tax rate is 6.25%, before local/district taxes that push the combined rate higher in many areas.

The Illinois sales tax rate

Illinois imposes a statewide Retailers' Occupation Tax (ROT) at 6.25% on general merchandise. Qualifying food, drugs, and medical appliances are taxed at 1% state rate. Local jurisdictions (counties, municipalities, special districts) add rates ranging from 0% to approximately 4.75%, bringing the combined rate to as high as 11.0% in some areas.

What rate do online sellers charge?

Illinois uses destination-style rates in most cases, so the rate you charge depends on where your buyer is — the state base of 6.25% plus any local/district tax at the delivery address.

You only charge Illinois tax once you have nexus there — physical presence or crossing $100,000 in sales.

Who collects it

On marketplace sales (Amazon, Etsy, eBay), the marketplace facilitator collects and remits Illinois tax for you. On your own store (Shopify, WooCommerce) you collect it yourself once you're registered.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and makes sure you're only registered to charge Illinois tax where you actually have to be. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Illinois Sales tax rate FAQ

What is the sales tax rate in Illinois?
The statewide base rate is 6.25%. Local and district taxes can raise the combined rate depending on the buyer's location.
Do I have to charge Illinois sales tax as an online seller?
Only once you have nexus in Illinois — physical presence, or crossing $100,000 in sales.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Illinois sales tax

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.