Chicago Tax Ledger

Chicago · Cook · Illinois · federal

Proposed, coming, and recent Chicago-area tax changes (not all are law)

Taxes and fees that are coming (dated after today), proposed (not law), and recently added, from the same rates as the rest of the site. To compare any two years, use the Timeline tab.

Coming — dated, not in this year’s total yet

  1. Illinois gasoline tax (statutory motor fuel)Official source: 35 ILCS 505Last rate change on record: 1 Jan 2027. Illinois gasoline tax (statutory motor fuel): 48.3¢ to 49.6¢ a gallon from Jan 2027. Not authorship of the law.J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Takes effect Jan 2027: Illinois gasoline tax (statutory motor fuel): 48.3¢ to 49.6¢ a gallon

    Rebuild Illinois CPI step delayed from 1 Jul 2026 to 1 Jan 2027 (P.A. 104-0468). Pre-freeze IDOR bulletin showed ~49.6¢/gal statutory. Not in this year's pump total yet.

  2. Illinois targeted advertising taxOfficial source: P.A. 104-0468Last rate change on record: 1 Jan 2027. Illinois targeted advertising tax: set at 10% from Jan 2027. Not authorship of the law.J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Takes effect Jan 2027: Illinois targeted advertising tax: set at 10%

    10% of Illinois receipts from targeted digital ads. SB 3019, signed 16 Jun 2026. Starts 1 Jan 2027. On platforms, not a household line.

  3. Illinois digital asset taxOfficial source: P.A. 104-0468Last rate change on record: 1 Jan 2027. Illinois digital asset tax: set at 0.2% from Jan 2027. Not authorship of the law.J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Takes effect Jan 2027: Illinois digital asset tax: set at 0.2%

    0.2% of the trade, collected by the broker from Illinois customers. SB 3019. Starts 1 Jan 2027. Not in the household total (no crypto field).

  4. Illinois fantasy contest taxOfficial source: P.A. 104-0468Last rate change on record: 1 Jan 2027. Illinois fantasy contest tax: set at 15% from Jan 2027. Not authorship of the law.J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Takes effect Jan 2027: Illinois fantasy contest tax: set at 15%

    15% of fantasy-contest receipts from Illinois players. SB 3019. Starts 1 Jan 2027.

  5. Illinois prediction-market taxOfficial source: P.A. 104-0468Last rate change on record: 1 Jan 2027. Illinois prediction-market tax: set at 1.75% from Jan 2027. Not authorship of the law.J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Takes effect Jan 2027: Illinois prediction-market tax: set at 1.75%

    1.75% of each exchange wager (3.5% above a volume threshold). SB 3019. Starts 1 Jan 2027. CFTC lawsuit pending.

  6. Illinois social media platform feeOfficial source: P.A. 104-0468Last rate change on record: 1 Jan 2027. Illinois social media platform fee: set at $0.10, $0.25 or $0.50 by platform size from Jan 2027. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 104-0468 (SB 3019, signed by Gov. J.B. Pritzker, 16 Jun 2026) Source: 805 ILCS 5/15.98 (new): social media platform fee tiers $0.10 / $0.25 / $0.50 per Illinois user a month from 1 Jan 2027J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Takes effect Jan 2027: Illinois social media platform fee: set at $0.10, $0.25 or $0.50 by platform size

    Monthly fee on platforms with more than 100,000 Illinois users: $0.10 a user, $0.25 above 500,000, $0.50 above 1 million. SB 3019. Starts 1 Jan 2027.

    Enacted by: Illinois General Assembly, P.A. 104-0468 (SB 3019, signed by Gov. J.B. Pritzker, 16 Jun 2026) · 805 ILCS 5/15.98 (new): social media platform fee tiers $0.10 / $0.25 / $0.50 per Illinois user a month from 1 Jan 2027

Proposed — not law

Not in household totals.

  1. Downtown congestion feeOfficial source: Chicago Financial Future Task ForceOfficial source: City of ChicagoLast rate change on record: 25 Jun 2026. Downtown congestion fee: no rate proposed yet. Not authorship of the ordinance.Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Proposed: Downtown congestion fee: no rate proposed yet

    Chicago Financial Future Task Force recommended a downtown congestion charge. Not an ordinance.

  2. Chicago tax-the-rich revenueOfficial source: City of ChicagoOfficial source: City of ChicagoLast rate change on record: 3 Sep 2026. Chicago tax-the-rich revenue: no rate proposed yet. Not authorship of the ordinance.Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Proposed: Chicago tax-the-rich revenue: no rate proposed yet

    Johnson FY2027 forecast: unspecified progressive revenue. Not a bill. Chicago still has no city income tax.

  3. Chicago property tax hikeOfficial source: City of ChicagoOfficial source: City of ChicagoLast rate change on record: 3 Sep 2026. Chicago property tax hike: no rate proposed yet. Not authorship of the ordinance.Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Proposed: Chicago property tax hike: no rate proposed yet

    Johnson did not rule out a FY2027 levy increase. Council rejected a $300 million hike in 2025. Not a bill.

Recently added to the ledger

First dated “new” rate rows (not coming/proposed) — useful when someone asks what taxes Chicago added.

  1. Chicago Tourism Improvement District chargeOfficial source: City of ChicagoOfficial source: City of ChicagoLast rate change on record: 1 May 2026. Chicago Tourism Improvement District charge: set at 1.5%. Not authorship of the ordinance.Enacted by: Chicago City Council, Tourism Improvement District ordinance (Mayor Brandon Johnson) Source: Chicago Department of Finance: Chicago Tourism Improvement District effective 1 May 2026 (1.5% transaction charge, Form 7520T)Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Added Chicago Tourism Improvement District charge: set at 1.5%

    New Chicago Tourism Improvement District charge: 1.5% of the room charge at hotels of 100+ rooms in 16 ZIP codes, on top of the 4.5% hotel tax; first payment due 15 Jun 2026 (Form 7520T).

    Enacted by: Chicago City Council, Tourism Improvement District ordinance (Mayor Brandon Johnson) · Chicago Department of Finance: Chicago Tourism Improvement District effective 1 May 2026 (1.5% transaction charge, Form 7520T)

  2. Chicago off-premises liquor taxOfficial source: MCC 3-44Last rate change on record: 1 Mar 2026. Chicago off-premises liquor tax: set at 1.5%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2026 revenue ordinance (alderpersons' alternative budget, Dec 2025) Source: Chicago Department of Finance: Liquor Tax Changes Effective March 1, 2026Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Added Chicago off-premises liquor tax: set at 1.5%

    1.5% of the shelf price at package-goods stores (liquor, grocery, convenience). Passed by the City Council in the FY2026 revenue ordinance, an alderpersons' alternative to the mayor's plan (cut from a proposed 3%). Replaces per-gallon for off-premises only. Bar tabs still pay gallonage in the menu price plus sales + restaurant tax.

    Enacted by: Chicago City Council, FY2026 revenue ordinance (alderpersons' alternative budget, Dec 2025) · Chicago Department of Finance: Liquor Tax Changes Effective March 1, 2026

  3. Social media amusement taxOfficial source: MCC 4-156Last rate change on record: 1 Jan 2026. Social media amusement tax: set at 50¢ a month per user. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2026 revenue ordinance (Mayor Brandon Johnson) Source: Chicago Department of Finance: Amusement Tax — Social Media Amusement Tax (7510S), $0.50 per Chicago user above 100,000 a month as of 1/1/2026Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Added Social media amusement tax: set at 50¢ a month per user

    New Chicago amusement tax on large social media platforms: 50¢ a month for each Chicago user above 100,000 (FY2026 revenue ordinance, Mayor Johnson).

    Enacted by: Chicago City Council, FY2026 revenue ordinance (Mayor Brandon Johnson) · Chicago Department of Finance: Amusement Tax — Social Media Amusement Tax (7510S), $0.50 per Chicago user above 100,000 a month as of 1/1/2026

  4. Sports wagering amusement taxOfficial source: MCC 4-156Last rate change on record: 1 Jan 2026. Sports wagering amusement tax: set at 10.25%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2026 revenue ordinance (Mayor Brandon Johnson) Source: Chicago Department of Finance: Amusement Tax — Sports Wagering (7510W), 10.25% as of 1/1/2026Brandon Johnson — Mayor of Chicago (in office on the change date) 2023–present Rate moves while in officeGrokipediaCity of Chicago Brandon Johnson
    Added Sports wagering amusement tax: set at 10.25%

    New Chicago amusement tax on sports betting: 10.25% of what sportsbooks keep from bets placed in the city (FY2026 revenue ordinance, Mayor Johnson).

    Enacted by: Chicago City Council, FY2026 revenue ordinance (Mayor Brandon Johnson) · Chicago Department of Finance: Amusement Tax — Sports Wagering (7510W), 10.25% as of 1/1/2026

  5. Chicago cannabis taxOfficial source: MCC 3-47Last rate change on record: 1 Jul 2020. Chicago cannabis tax: set at 3%. Not authorship of the ordinance.Enacted by: Chicago City Council, ordinance SO2019-9400 (Mayor Lori Lightfoot) Source: Cook County Tax History (2022 edition): cannabis tax table, county and city ROTs from 1 Jul 2020Lori Lightfoot — Mayor of Chicago (in office on the change date) 2019–2023 Rate moves while in officeGrokipedia Lori Lightfoot
    Added Chicago cannabis tax: set at 3%

    Chicago 3% cannabis retailers' occupation tax starts (ordinance SO2019-9400). Six months after state adult-use sales began on 1 Jan 2020.

    Enacted by: Chicago City Council, ordinance SO2019-9400 (Mayor Lori Lightfoot) · Cook County Tax History (2022 edition): cannabis tax table, county and city ROTs from 1 Jul 2020

  6. Cook County cannabis taxOfficial source: Cook County Code ch. 74Last rate change on record: 1 Jul 2020. Cook County cannabis tax: set at 3%. Not authorship of the ordinance.Enacted by: Cook County Board, Ordinance 20-0658 (President Toni Preckwinkle) Source: Cook County Tax History (2022 edition): cannabis tax table, county and city ROTs from 1 Jul 2020Toni Preckwinkle — President of the Cook County Board (in office on the change date) 2010–present Rate moves while in officeGrokipediaCook County Board Toni Preckwinkle
    Added Cook County cannabis tax: set at 3%

    Cook County 3% cannabis retailers' occupation tax starts (Ordinance 20-0658). Six months after state adult-use sales began on 1 Jan 2020.

    Enacted by: Cook County Board, Ordinance 20-0658 (President Toni Preckwinkle) · Cook County Tax History (2022 edition): cannabis tax table, county and city ROTs from 1 Jul 2020

  7. Chicago rideshare congestion surchargeOfficial source: MCC 3-46Last rate change on record: 6 Jan 2020. Chicago rideshare congestion surcharge: set at $1.75 a trip. Not authorship of the ordinance.Enacted by: Chicago City Council, 2020 Revenue Ordinance O2019-8527, passed 26 Nov 2019 (Mayor Lori Lightfoot) Source: 2020 Revenue Ordinance, Article VIII (MCC 3-46-030), effective 6 Jan 2020: $1.13 a single ride (the code set $0.60 for 2019), plus $1.75 weekdays 6am-10pm in the Downtown ZoneLori Lightfoot — Mayor of Chicago (in office on the change date) 2019–2023 Rate moves while in officeGrokipedia Lori Lightfoot
    Added Chicago rideshare congestion surcharge: set at $1.75 a trip

    New Downtown Zone surcharge: $1.75 more per single ride with a pickup or drop-off in the Downtown Zone, weekdays 6 a.m.–10 p.m. (2020 Revenue Ordinance O2019-8527, Mayor Lightfoot).

    Enacted by: Chicago City Council, 2020 Revenue Ordinance O2019-8527, passed 26 Nov 2019 (Mayor Lori Lightfoot) · 2020 Revenue Ordinance, Article VIII (MCC 3-46-030), effective 6 Jan 2020: $1.13 a single ride (the code set $0.60 for 2019), plus $1.75 weekdays 6am-10pm in the Downtown Zone

  8. Illinois cannabis cultivation taxOfficial source: 410 ILCS 705/60-10Last rate change on record: 1 Jan 2020. Illinois cannabis cultivation tax: set at 7%. Not authorship of the law.Enacted by: Illinois General Assembly, Cannabis Regulation and Tax Act, P.A. 101-0027 (signed by Gov. J.B. Pritzker, 25 Jun 2019) Source: 410 ILCS 705/60-10: cultivation privilege tax, 7% of gross receipts from the first sale by a cultivator, from 1 Jan 2020J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Added Illinois cannabis cultivation tax: set at 7%

    New 7% tax on growers' sales to dispensaries, built into the shelf price (P.A. 101-0027, signed by Gov. Pritzker).

    Enacted by: Illinois General Assembly, Cannabis Regulation and Tax Act, P.A. 101-0027 (signed by Gov. J.B. Pritzker, 25 Jun 2019) · 410 ILCS 705/60-10: cultivation privilege tax, 7% of gross receipts from the first sale by a cultivator, from 1 Jan 2020

  9. Illinois recreational cannabis taxOfficial source: 410 ILCS 705Last rate change on record: 1 Jan 2020. Illinois recreational cannabis tax: set at 10%, 20% or 25% by product. Not authorship of the law.Enacted by: Illinois General Assembly, Cannabis Regulation and Tax Act, P.A. 101-0027 (signed by Gov. J.B. Pritzker, 25 Jun 2019) Source: 410 ILCS 705/65-10: purchaser excise 10% (35% THC or less), 25% (over 35% THC), 20% (infused products), from 1 Jan 2020J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Added Illinois recreational cannabis tax: set at 10%, 20% or 25% by product

    Adult-use cannabis sales start. State tax 10% on flower (35% THC or less), 25% above 35% THC, 20% on edibles (Cannabis Regulation and Tax Act, P.A. 101-0027, signed by Gov. Pritzker).

    Enacted by: Illinois General Assembly, Cannabis Regulation and Tax Act, P.A. 101-0027 (signed by Gov. J.B. Pritzker, 25 Jun 2019) · 410 ILCS 705/65-10: purchaser excise 10% (35% THC or less), 25% (over 35% THC), 20% (infused products), from 1 Jan 2020

  10. Illinois parking taxOfficial source: 35 ILCS 525Last rate change on record: 1 Jan 2020. Illinois parking tax: set at 6% or 9% by length of stay. Not authorship of the law.Enacted by: Illinois General Assembly, Rebuild Illinois revenue act P.A. 101-0031 (signed by Gov. J.B. Pritzker, Jun 2019) Source: Illinois Department of Revenue: Parking Excise Tax (effective 1 Jan 2020; 6% / 9%)J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Added Illinois parking tax: set at 6% or 9% by length of stay

    New Illinois Parking Excise Tax (Rebuild Illinois, P.A. 101-0031): 6% of the price for hourly, daily or weekly parking and 9% for monthly or annual parking.

    Enacted by: Illinois General Assembly, Rebuild Illinois revenue act P.A. 101-0031 (signed by Gov. J.B. Pritzker, Jun 2019) · Illinois Department of Revenue: Parking Excise Tax (effective 1 Jan 2020; 6% / 9%)

  11. Illinois liquid-nicotine taxOfficial source: 35 ILCS 143Last rate change on record: 1 Jul 2019. Illinois liquid-nicotine tax: set at 15%. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 101-0031 (signed by Gov. J.B. Pritzker, Jun 2019) Source: IDOR Excise Tax Rates and Fees: electronic cigarettes 15% of the wholesale price, 1 Jul 2019 through 30 Jun 2025J.B. Pritzker — Governor of Illinois (in office on the change date) 2019–present Rate moves while in officeGrokipediaIllinois Governor J.B. Pritzker
    Added Illinois liquid-nicotine tax: set at 15%

    New Illinois tax on e-cigarettes: 15% of the wholesale price (P.A. 101-0031, signed by Gov. Pritzker).

    Enacted by: Illinois General Assembly, P.A. 101-0031 (signed by Gov. J.B. Pritzker, Jun 2019) · IDOR Excise Tax Rates and Fees: electronic cigarettes 15% of the wholesale price, 1 Jul 2019 through 30 Jun 2025

  12. Chicago home-sharing surchargeOfficial source: MCC 3-24Last rate change on record: 1 Dec 2018. Chicago home-sharing surcharge: set at 6%. Not authorship of the ordinance.Rahm Emanuel — Mayor of Chicago (in office on the change date) 2011–2019 Rate moves while in officeGrokipedia Rahm Emanuel
    Added Chicago home-sharing surcharge: set at 6%