Reference
2026 Chicago tax rates
Rates in force for a Chicago resident, October 2026.
Chicago sales tax: base rate and add-ons
The base rate is the register sales tax on general merchandise. Some purchases add a city or district tax on top; groceries and qualifying drugs are taxed at a lower rate.
Base rate: general merchandise
General merchandise, from 1 Aug 2026: 10.50% · before 1 Aug 2026: 10.25%
| Layer | Kept by | Rate | Before 1 Aug 2026 |
|---|---|---|---|
Illinois sales tax
Illinois sales taxOfficial source: 35 ILCS 120Raised 1 Jan 1984 under James R. Thompson: Illinois' own share of the sales tax 4% → 5%. (In 1990 the 1.25% local shares were folded into one 6.25% state-collected rate; the state's 5% did not change.) Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly (Gov. James R. Thompson)
Source: Cook County Tax History (2022 edition): historical retailers' occupation tax rates (state 5% from 1 Jan 1984)James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
Illinois | 5.00% | 5.00% |
Chicago municipal sales tax
Chicago municipal sales taxOfficial source: 35 ILCS 120/3 / 30 ILCS 105/6z-18Official source: Illinois General AssemblyOfficial source: Illinois Department of RevenueCreated 1 Jan 1990 under James R. Thompson: Chicago's 1% municipal share starts as part of the state's single 6.25% rate in the 1990 reform: 16% of it (1 point) goes back to the city where the sale happens, and so does all of the state's 1% on qualifying drugs and groceries. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 86-928 (Gov. James R. Thompson)
Source: 35 ILCS 120/3: 16% of the 6.25% rate, and all of the 1% rate, paid into the Local Government Tax Fund beginning 1 Jan 1990; 30 ILCS 105/6z-18 (from P.A. 86-928) pays it to the municipality where the sale happenedJames R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
Chicago | 1.00% | 1.00% |
Chicago home-rule sales tax
Chicago home-rule sales taxOfficial source: MCC 3-40Raised 1 Jul 2005 under Richard M. Daley: Chicago home-rule sales tax 1% → 1.25%. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council (Mayor Richard M. Daley)
Source: Cook County Tax History (2022 edition): historical retailers' occupation tax rates (Chicago 1.25% from 1 Jul 2005)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
Chicago | 1.25% | 1.25% |
Cook County sales tax
Cook County sales taxOfficial source: Cook County Code ch. 74Last rate change on record: 1 Jan 2016. Cook County sales tax: General merchandise only: 0.75% to 1.75%. Not authorship of the ordinance.Enacted by: Cook County Board (President Toni Preckwinkle)
Source: Cook County Tax History: retailers' occupation tax ratesToni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County | 1.75% | 1.75% |
NITA sales tax
NITA sales taxOfficial source: 70 ILCS 3615Last rate change on record: 1 Aug 2026. NITA sales tax: General merchandise only: 1% to 1.25%. Not authorship of the law.Enacted by: RTA Board ordinance of 1 Jun 2026, required by the NITA Act (P.A. 104-0457, signed by Gov. Pritzker 16 Dec 2025)
Source: IDOR Bulletin FY 2026-34: NITA rate change effective 1 Aug 2026J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
NITA | 1.25% | 1.00% |
State sales tax share paid to NITA
State sales tax share paid to NITAOfficial source: 30 ILCS 105/6z-20Official source: Illinois Department of RevenueCreated 1 Jan 1990 under James R. Thompson: Illinois starts paying 0.25% of its 6.25% sales tax on Cook County sales to the RTA (now NITA), in the 1990 reform that folded the local shares into one state-collected rate. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 86-928 (Gov. James R. Thompson)
Source: 35 ILCS 120/3: 4% of the 6.25% rate paid into the County and Mass Transit District Fund beginning 1 Jan 1990; 30 ILCS 105/6z-20 (from P.A. 86-928) pays the Cook County part to NITAJames R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
NITA | 0.25% | 0.25% |
Total
Sales tax — general merchandiseLast rate change on record: 1 Aug 2026. NITA sales tax: General merchandise only: 1% to 1.25%. Not authorship of the law.Enacted by: RTA Board ordinance of 1 Jun 2026, required by the NITA Act (P.A. 104-0457, signed by Gov. Pritzker 16 Dec 2025)
Source: IDOR Bulletin FY 2026-34: NITA rate change effective 1 Aug 2026J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
10.50% | 10.25% |
Who keeps the 10.50%: Illinois 5.00% + Chicago 2.25% + Cook County 1.75% + NITA 1.50% = 10.50%. Part of the state rate comes back to Chicago as its municipal share and part goes to NITA; on top of that, Chicago and Cook County add home-rule taxes and NITA adds its transit tax.
Add-ons on top of the base
| Purchase | Applies to | Base | Add-on | Total |
|---|---|---|---|---|
Restaurants and prepared food
Chicago restaurant taxOfficial source: MCC 3-30Last rate change on record: 1 Jan 2020. Chicago restaurant tax: 0.25% to 0.5%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2020 revenue ordinance (Mayor Lori Lightfoot's 2020 budget)
Source: Chicago Department of Finance: Restaurant Tax (7525)Lori Lightfoot — Mayor of Chicago (in office on the change date)
2019–2023
More on this officeholderGrokipedia |
Food and drink at Chicago restaurants and bars | 10.50% | + 0.50% city restaurant tax (from 1 Jan 2020) | 11.00% |
Restaurants inside the MPEA district
Chicago restaurant taxOfficial source: MCC 3-30Last rate change on record: 1 Jan 2020. Chicago restaurant tax: 0.25% to 0.5%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2020 revenue ordinance (Mayor Lori Lightfoot's 2020 budget)
Source: Chicago Department of Finance: Restaurant Tax (7525)Lori Lightfoot — Mayor of Chicago (in office on the change date)
2019–2023
More on this officeholderGrokipedia
MPEA food and beverage taxOfficial source: 70 ILCS 210Created 1 Jul 1992 under Jim Edgar: MPEA 1% food and beverage tax in the downtown area. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 87-733, imposed by MPEA ordinance after 1 Jul 1992 (Gov. Jim Edgar)
Source: 70 ILCS 210/13 (MPEA taxes, imposed as soon as practicable after 1 Jul 1992)Jim Edgar — Governor of Illinois (in office on the date the rate was set)
1991–1999
More on this officeholderGrokipedia |
Only inside the MPEA district (downtown, the airports, around McCormick Place); not citywide | 10.50% | + 0.50% city restaurant tax (from 1 Jan 2020) + 1.00% MPEA food & beverage | 12.00% |
Soft drinks
Chicago soft drink taxOfficial source: MCC 3-45Created 15 Dec 1993 under Richard M. Daley: Chicago 3% tax on retail sales of soft drinks other than fountain drinks (MCC 3-45-040; date of the City Council ordinance). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, ordinance of 15 Dec 1993 (Mayor Richard M. Daley)
Source: Municipal Code of Chicago 3-45 (Added Coun. J. 12-15-93; rate never amended)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
Canned and bottled soft drinks | 10.50% | + 3.00% soft drink tax | 13.50% |
Packaged liquor
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
More on this officeholderGrokipediaCity of Chicago |
Liquor bought to take home (package stores), not the bar tab | 10.50% | + 1.50% city liquor tax (from 1 Mar 2026) | 12.00% |
Bottled water
Chicago bottled water taxOfficial source: MCC 3-43Created 13 Nov 2007 under Richard M. Daley: Chicago bottled water tax, 5¢ a bottle (MCC 3-43-030; date of the City Council ordinance, FY2008 budget). The 2020 amendment kept the rate. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, FY2008 budget ordinance of 13 Nov 2007 (Mayor Richard M. Daley)
Source: Municipal Code of Chicago 3-43-030 (Added Coun. J. 11-13-07; $0.05 per bottle)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
Each bottle of water sold in Chicago, on top of the sales tax on the purchase | Sales tax on the purchase | + 5¢ a bottle bottled water tax | Sales tax + 5¢ a bottle bottled water tax |
Checkout bags
Chicago checkout bag taxOfficial source: MCC 3-50Last rate change on record: 1 Jan 2026. Chicago checkout bag tax: 10¢ to 15¢ a bag. Not authorship of the ordinance.Enacted by: Chicago City Council, 2026 Revenue Ordinance SO2025-0021719 (alderpersons' alternative), passed 19 Dec 2025 (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Tax Rate Changes as of January 2026 (checkout bag tax $0.15 a bag from 1 Jan 2026)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
Each paper or plastic checkout bag (a flat charge per bag) | — | + 15¢ a bag bag tax (from 1 Jan 2026) | 15¢ a bag bag tax (from 1 Jan 2026) |
Lower-rate purchases
| Purchase | Layers | Rate |
|---|---|---|
Groceries (qualifying food to eat at home)
Groceries (qualifying food to eat at home)Last rate change on record: 1 Aug 2026. NITA sales tax: Groceries only: 1.25% to 1.5%. Not authorship of the law.Enacted by: RTA Board ordinance of 1 Jun 2026, required by the NITA Act (P.A. 104-0457, signed by Gov. Pritzker 16 Dec 2025)
Source: IDOR Bulletin FY 2026-34: NITA rate change effective 1 Aug 2026J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
NITA sales tax 1.50% | 1.50% (from 1 Aug 2026; before: 1.25%) |
Qualifying drugs and medical appliances
Qualifying drugs and medical appliancesLast rate change on record: 1 Aug 2026. NITA sales tax: Drugs and medical only: 1.25% to 1.5%. Not authorship of the law.Enacted by: RTA Board ordinance of 1 Jun 2026, required by the NITA Act (P.A. 104-0457, signed by Gov. Pritzker 16 Dec 2025)
Source: IDOR Bulletin FY 2026-34: NITA rate change effective 1 Aug 2026J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
Chicago municipal sales tax 1.00% + NITA sales tax 1.50% | 2.50% (from 1 Aug 2026; before: 2.25%) |
Gas at the pump (gasohol: taxed on 90% of the price through 2028)
Gas at the pump (gasohol: taxed on 90% of the price through 2028)Created 1 Jan 1990 under James R. Thompson: Chicago's 1% municipal share starts as part of the state's single 6.25% rate in the 1990 reform: 16% of it (1 point) goes back to the city where the sale happens, and so does all of the state's 1% on qualifying drugs and groceries. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 86-928 (Gov. James R. Thompson)
Source: 35 ILCS 120/3: 16% of the 6.25% rate, and all of the 1% rate, paid into the Local Government Tax Fund beginning 1 Jan 1990; 30 ILCS 105/6z-18 (from P.A. 86-928) pays it to the municipality where the sale happenedJames R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
Illinois sales tax 5.00% + Chicago municipal sales tax 1.00% + State sales tax share paid to NITA 0.25% | 6.25% |
Chicago and Cook County home-rule sales taxes do not apply to qualifying groceries or drugs.
Other stacked taxes (not sales tax)
Combined rate of each stack, split by who keeps it.
| Stack | Combined | Federal | Illinois | Chicago + Cook | Other local |
|---|---|---|---|---|---|
Daily / hourly parking tax
Daily / hourly parking taxLast rate change on record: 1 Jan 2025. Chicago parking tax: Hourly/daily only: 22% to 23.25%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2025 revenue ordinance (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Parking Tax (as of 1-1-2025: 23.25%; prior: 22% weekday, 20% weekend)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
35.25% | — | 6% | 29.25% | — |
Gasoline excise
Gasoline exciseLast rate change on record: 1 Jul 2025. Illinois gasoline tax (statutory motor fuel): 47¢ to 48.3¢ a gallon. Not authorship of the law.Enacted by: Annual CPI adjustment under P.A. 101-0032 (Gov. J.B. Pritzker), set by the Illinois Department of Revenue
Source: Illinois Department of Revenue: motor fuel tax ratesJ.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
80.7¢ a gallon | 18.4¢ a gallon | 48.3¢ a gallon | 14¢ a gallon | — |
Cigarette excise
Cigarette exciseLast rate change on record: 1 Jul 2019. Illinois cigarette excise: $1.98 to $2.98 a pack. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 101-0031 (Gov. J.B. Pritzker)
Source: Public Act 101-0031 (Cigarette Tax Act: 149 mills per cigarette from 1 Jul 2019)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
$8.17 a pack | $1.01 a pack | $2.98 a pack | $4.18 a pack | — |
Hotel tax
Hotel taxLast 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
More on this officeholderGrokipediaCity of Chicago |
18.89% | — | 6.17% | 8.08% | 4.64% |
Recreational cannabis tax
Recreational cannabis taxLast 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
More on this officeholderGrokipediaCook County Board |
16–31% | — | 10–25% | 6% | — |
Real estate transfer tax
Real estate transfer taxCreated 1 Apr 2008 under Richard M. Daley: CTA portion of the Chicago transfer tax, $1.50 per $500 (0.3%), on transfers from 1 Apr 2008. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council (Mayor Richard M. Daley)
Source: Chicago Department of Finance: Real Property Transfer Tax (CTA portion on transfers on or after 1 Apr 2008)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
1.2% | — | 0.1% | 0.8% | 0.3% |
Telecommunications tax
Telecommunications taxLast rate change on record: 1 Jul 2025. Illinois telecommunications tax: 7% to 8.65%. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 104-0006 (HB2755, passed both houses 31 May 2025; signed by Gov. J.B. Pritzker 16 Jun 2025)
Source: IDOR Bulletin FY 2025-26: Telecommunications Excise Tax 7% → 8.65% effective 1 Jul 2025 (35 ILCS 630/3 and 4)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
18.65% | 3% | 8.65% | 7% | — |
Federal — 26 lines
IRS and federal excises. Income uses 2026 brackets; FICA is the worker half unless self-employed.
| Tax | Code | Rate | Notes |
|---|---|---|---|
Federal income tax
Federal income taxOfficial source: IRC §1Last rate change on record: 4 Jul 2025. Federal income-tax brackets: renewed at 12/22/24/32/37% (made permanent). Not authorship of the law.Donald Trump — President of the United States (in office on the change date)
2025–present
More on this officeholderGrokipediaWhite House |
IRC §1 | 10–37% | Ordinary brackets at 2026 TCJA/OBBBA rates; LTCG uses simplified preferential 0/15/20 (Rev. Proc. 2025-32). Standard deduction is dated (TCJA 2018, OBBBA 2025). Less the Child Tax Credit per dependent under 17 ($2,200 for 2026), up to the tax owed. |
Social Security (employee)
Social Security (employee)Official source: IRC §3101(a)Last rate change on record: 1 Jan 2013. Social Security (employee): 4.2% to 6.2%. Not authorship of the law.Enacted by: Congress, Tax Relief Act of 2010 and its 2012 extension (signed by President Barack Obama); the 2-point cut lapsed 1 Jan 2013
Source: Social Security Administration: tax rates (2011 and 2012 employee rate 4.2%, self-employed 10.4%)Barack Obama — President of the United States (in office on the change date)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §3101(a) | 6.2% | Worker half withheld from wages. Wage base $184,500. Employer half is ss-er. |
Social Security (employer)
Social Security (employer)Official source: IRC §3111(a)Raised 1 Jan 1990 under George H. W. Bush: Employer Social Security 6.06% → 6.2%, the last step in the 1983 schedule. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Social Security Amendments of 1983 rate schedule; step took effect under President George H. W. Bush
Source: Social Security Administration: OASDI tax rates (6.2% from 1990)George H. W. Bush — President of the United States (in office on the date the rate was set)
1989–1993
More on this officeholderGrokipediaBush Library |
IRC §3111(a) | 6.2% | Employer match of the worker’s 6.2%. |
Social Security (self-employment)
Social Security (self-employment)Official source: IRC §1401(a)Last rate change on record: 1 Jan 2013. Social Security (self-employment): 10.4% to 12.4%. Not authorship of the law.Enacted by: Congress, Tax Relief Act of 2010 and its 2012 extension (signed by President Barack Obama); the 2-point cut lapsed 1 Jan 2013
Source: Social Security Administration: tax rates (2011 and 2012 employee rate 4.2%, self-employed 10.4%)Barack Obama — President of the United States (in office on the change date)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §1401(a) | 12.4% | Both halves. Self-employed people remit this; it is not passed on. |
Medicare (employee)
Medicare (employee)Official source: IRC §3101(b)Raised 1 Jan 1986 under Ronald Reagan: Medicare (HI) 1.35% → 1.45% of wages. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Social Security Amendments of 1983 rate schedule (signed by President Ronald Reagan)
Source: Social Security Administration: Social Security and Medicare tax rates (HI 1.45% from 1986)Ronald Reagan — President of the United States (in office on the date the rate was set)
1981–1989
More on this officeholderGrokipediaReagan Library |
IRC §3101(b) | 1.45% | Worker half withheld. Employer half is medicare-er. |
Medicare (employer)
Medicare (employer)Official source: IRC §3111(b)Raised 1 Jan 1986 under Ronald Reagan: Employer Medicare (HI) 1.35% → 1.45% of wages. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Social Security Amendments of 1983 rate schedule (signed by President Ronald Reagan)
Source: Social Security Administration: Social Security and Medicare tax rates (HI 1.45% from 1986)Ronald Reagan — President of the United States (in office on the date the rate was set)
1981–1989
More on this officeholderGrokipediaReagan Library |
IRC §3111(b) | 1.45% | Employer match of the worker’s 1.45%. |
Medicare (self-employment)
Medicare (self-employment)Official source: IRC §1401(b)Raised 1 Jan 1986 under Ronald Reagan: Self-employment Medicare (HI) 2.7% → 2.9%. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Social Security Amendments of 1983 rate schedule (signed by President Ronald Reagan)
Source: Social Security Administration: Social Security and Medicare tax rates (HI 1.45% from 1986)Ronald Reagan — President of the United States (in office on the date the rate was set)
1981–1989
More on this officeholderGrokipediaReagan Library |
IRC §1401(b) | 2.9% | |
Additional Medicare tax
Additional Medicare taxOfficial source: IRC §3101(b)(2)Last rate change on record: 1 Jan 2013. Additional Medicare tax: set at 0.9%. Not authorship of the law.Enacted by: Congress, Affordable Care Act (signed by President Barack Obama, 2010); in effect for 2013
Source: IRS: Questions and answers for the Additional Medicare Tax (in effect from 2013)Barack Obama — President of the United States (in office on the change date)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §3101(b)(2) | 0.9% | 0.9% above $200k single / $250k joint. Employee only; no employer match. |
Net investment income tax
Net investment income taxOfficial source: IRC §1411Last rate change on record: 1 Jan 2013. Net investment income tax: set at 3.8%. Not authorship of the law.Enacted by: Congress, Health Care and Education Reconciliation Act (signed by President Barack Obama, 2010); effective 1 Jan 2013
Source: IRS: Net Investment Income Tax (effective 1 Jan 2013)Barack Obama — President of the United States (in office on the change date)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §1411 | 3.8% | 3.8% on the lesser of NII or AGI over the Additional Medicare threshold. |
Federal alternative minimum tax
Federal alternative minimum taxOfficial source: IRC §55Raised 10 Aug 1993 under Bill Clinton: Individual AMT rate 24% → 26% / 28% (above $175,000 of AMT income). Signed 10 Aug 1993; applies to tax years from 1993. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1993 (signed by President Bill Clinton, 10 Aug 1993)
Source: 26 U.S.C. 55(b) with note: Effective Date of 1993 Amendment (Pub. L. 103-66, §13203)Bill Clinton — President of the United States (in office on the date the rate was set)
1993–2001
More on this officeholderGrokipediaClinton Library |
IRC §55 | 26–28% | 26/28% on AMTI above the exemption. Not modeled; most W-2 households do not hit it. |
Federal estate tax
Federal estate taxOfficial source: IRC §2001Cut 1 Jan 2026 under Donald Trump: Basic exclusion raised to $15 million for 2026 (40% top rate unchanged). Unchanged since.Enacted by: Congress, Public Law 119-21 (signed by President Donald Trump, 4 Jul 2025)
Source: IRS: What's new — estate and gift tax ($15,000,000 basic exclusion for 2026)Donald Trump — President of the United States (in office on the date the rate was set)
2025–present
More on this officeholderGrokipediaWhite House |
IRC §2001 | 40% | 40% above the basic exclusion. Not an annual household tax. |
Federal gift tax
Federal gift taxOfficial source: IRC §2501Cut 1 Jan 2026 under Donald Trump: Unified exclusion raised to $15 million for 2026. Unchanged since.Enacted by: Congress, Public Law 119-21 (signed by President Donald Trump, 4 Jul 2025)
Source: IRS: What's new — estate and gift tax ($15,000,000 basic exclusion for 2026)Donald Trump — President of the United States (in office on the date the rate was set)
2025–present
More on this officeholderGrokipediaWhite House |
IRC §2501 | — | Unified with the estate tax. Annual exclusion is not modeled. |
Federal unemployment tax (FUTA)
Federal unemployment tax (FUTA)Official source: IRC §3301Last rate change on record: 1 Jul 2011. Federal unemployment tax (FUTA): 0.8% to 0.6%. Not authorship of the law.Enacted by: Congress, P.L. 111-92 (signed by President Barack Obama, 6 Nov 2009): 6.2% only through the first half of 2011
Source: 26 U.S.C. 3301 (2011 edition): 6.0% for the rest of 2011 and afterBarack Obama — President of the United States (in office on the change date)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §3301 | 0.6% | 0.6% of the first $7,000 of wages after the state credit. Not on the W-2. |
Federal air transportation tax
Federal air transportation taxOfficial source: IRC §4261Cut 1 Oct 1999 under Bill Clinton: Ticket tax phased down from 10% to 7.5% of the fare (last step 1 Oct 1999), with per-segment fees added. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Taxpayer Relief Act of 1997 (signed by President Bill Clinton, 5 Aug 1997)
Source: 26 U.S.C. 4261 with notes: 1997 Amendments (Pub. L. 105-34, §1031) and the phase-in ending 1 Oct 1999Bill Clinton — President of the United States (in office on the date the rate was set)
1993–2001
More on this officeholderGrokipediaClinton Library |
IRC §4261 | 7.5% | 7.5% of the fare plus segment fees. Paid on tickets, not modeled from household inputs. |
Federal beer / cider gallonage
Federal beer / cider gallonageOfficial source: IRC §5051Raised 1 Jan 1991 under George H. W. Bush: Federal beer tax $9 → $18 a barrel. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1990 (signed by President George H. W. Bush)
Source: TTB: historical federal excise tax rates (current rate from 1 Jan 1991)George H. W. Bush — President of the United States (in office on the date the rate was set)
1989–1993
More on this officeholderGrokipediaBush Library |
IRC §5051 | 58¢ a gallon | Implied gallons = drinks $ / $64 per beer-gallon ($8 pint). |
Federal wine gallonage
Federal wine gallonageOfficial source: IRC §5041Raised 1 Jan 1991 under George H. W. Bush: Federal still-wine tax (14% and under) 17¢ → $1.07 a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1990 (signed by President George H. W. Bush)
Source: TTB: historical federal excise tax rates (current rate from 1 Jan 1991)George H. W. Bush — President of the United States (in office on the date the rate was set)
1989–1993
More on this officeholderGrokipediaBush Library |
IRC §5041 | $1.07 a gallon | Table wine $1.07/gal; higher for sparkling and >14% ABV. |
Federal distilled-spirits gallonage
Federal distilled-spirits gallonageOfficial source: IRC §5001Raised 1 Jan 1991 under George H. W. Bush: Federal distilled-spirits tax $12.50 → $13.50 a proof gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1990 (signed by President George H. W. Bush)
Source: TTB: historical federal excise tax rates (current rate from 1 Jan 1991)George H. W. Bush — President of the United States (in office on the date the rate was set)
1989–1993
More on this officeholderGrokipediaBush Library |
IRC §5001 | — | $13.50 per proof gallon. |
Federal liquor taxes in store prices
Federal liquor taxes in store pricesSource: civicfed.orgAn assumption, not a rate: the per-gallon liquor taxes inside store prices, from a typical mix of beer, wine and spirits. See the line's info for the source, so no official is named. |
civicfed.org | 4.77% | Per-gallon taxes on beer, wine and spirits, paid before the bottle reaches the store. |
Federal gas-guzzler tax
Federal gas-guzzler taxOfficial source: IRC §4064Raised 1 Jan 1991 under George H. W. Bush: Gas-guzzler tax doubled for cars sold after 31 Dec 1990 (top rate $7,700 under 12.5 mpg). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1990 (signed by President George H. W. Bush, 5 Nov 1990)
Source: 26 U.S.C. 4064 with note: Effective Date of 1990 Amendment (Pub. L. 101-508, §11216: sales after 31 Dec 1990)George H. W. Bush — President of the United States (in office on the date the rate was set)
1989–1993
More on this officeholderGrokipediaBush Library |
IRC §4064 | — | Charged to the manufacturer of cars under ~22.5 mpg, built into the sticker price. Not an annual Chicago or Illinois fee. Chicago taxes size via the large city sticker (16 ft+ wheelbase / many SUVs). |
Federal gasoline excise
Federal gasoline exciseOfficial source: IRC §4081Raised 10 Aug 1993 under Bill Clinton: Federal gasoline tax raised 4.3¢ to 18.4¢ a gallon (Omnibus Budget Reconciliation Act of 1993, signed 10 Aug 1993). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1993 (signed by President Bill Clinton, 10 Aug 1993)
Source: Federal Highway Administration: When did the federal government begin to tax gasoline? (18.4¢ since 1993)Bill Clinton — President of the United States (in office on the date the rate was set)
1993–2001
More on this officeholderGrokipediaClinton Library |
IRC §4081 | 18.4¢ a gallon | |
Federal diesel excise
Federal diesel exciseOfficial source: IRC §4081Raised 1 Oct 1993 under Bill Clinton: Federal diesel tax raised 4.3¢ to 24.4¢ a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1993 (signed by President Bill Clinton, 10 Aug 1993)
Source: 26 U.S.C. 4081 with note: Effective Date of 1993 Amendment (Pub. L. 103-66, §13241, effective 1 Oct 1993)Bill Clinton — President of the United States (in office on the date the rate was set)
1993–2001
More on this officeholderGrokipediaClinton Library |
IRC §4081 | 24.4¢ a gallon | $0.244 per gallon. |
Federal telecommunications tax
Federal telecommunications taxOfficial source: IRC §4251 / IRS Notice 2006-50Official source: irs.govRenewed 5 Nov 1990 under George H. W. Bush: 3% communications excise made permanent: the 1990 act struck the scheduled drop to zero for bills after 1990. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Omnibus Budget Reconciliation Act of 1990 (signed by President George H. W. Bush, 5 Nov 1990)
Source: 26 U.S.C. 4251 with note: 1990 Amendment (Pub. L. 101-508, §11217)George H. W. Bush — President of the United States (in office on the date the rate was set)
1989–1993
More on this officeholderGrokipediaBush Library |
IRC §4251 / IRS Notice 2006-50 | 3% | 3% federal excise (IRC §4251) that now reaches only local-only phone service. Since IRS Notice 2006-50, long-distance, bundled and cell plans are not taxed, so typical phone bills carry none of it. |
Federal cigarette excise
Federal cigarette exciseOfficial source: IRC §5701Raised 1 Apr 2009 under Barack Obama: Federal cigarette tax 39¢ → $1.01 a pack ($19.50 → $50.33 per 1,000). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Children's Health Insurance Program Reauthorization Act of 2009 (signed by President Barack Obama)
Source: TTB: historical federal excise tax rates (old cigarette rate ended 31 Mar 2009)Barack Obama — President of the United States (in office on the date the rate was set)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §5701 | $1.01 a pack | |
Federal other-tobacco tax
Federal other-tobacco taxOfficial source: IRC §5701Raised 1 Apr 2009 under Barack Obama: Federal pipe, chewing and roll-your-own tobacco rates raised (pipe tobacco $1.0969 → $2.8311 a pound). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Children's Health Insurance Program Reauthorization Act of 2009 (signed by President Barack Obama)
Source: TTB: historical federal excise tax rates (tobacco product rates from 1 Apr 2009)Barack Obama — President of the United States (in office on the date the rate was set)
2009–2017
More on this officeholderGrokipediaObama Library |
IRC §5701 | — | Pipe, chewing, and roll-your-own tobacco. Distinct from cigarettes. |
Federal liquid-nicotine tax
Federal liquid-nicotine taxOfficial source: IRC §5701(a)(8)Not levied: no government here charges this tax, so no official is named. |
IRC §5701(a)(8) | — | None: the federal tobacco excise (26 U.S.C. 5701) covers tobacco products, not liquid nicotine. |
Federal firearms and ammunition excise
Federal firearms and ammunition exciseOfficial source: IRC §4181Set 16 Aug 1954 under Dwight D. Eisenhower: 10% on pistols and revolvers, 11% on other firearms, shells and cartridges: set in the Internal Revenue Code of 1954 and never amended. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Congress, Internal Revenue Code of 1954 (signed by President Dwight D. Eisenhower, 16 Aug 1954)
Source: 26 U.S.C. 4181 (Aug. 16, 1954, ch. 736, 68A Stat. 490; no later amendments)Dwight D. Eisenhower — President of the United States (in office on the date the rate was set)
1953–1961
More on this officeholderGrokipediaEisenhower Library |
IRC §4181 | — | 11% of the sale price (10% on handguns). Manufacturer-level; passed on. |
Illinois — 46 lines
IDOR: flat income tax, state keep of sales tax, motor fuel, registration, state hotel and telecom.
| Tax | Code | Rate | Notes |
|---|---|---|---|
Illinois income tax
Illinois income taxOfficial source: 35 ILCS 5Last rate change on record: 1 Jul 2017. Illinois income tax: 3.75% to 4.95%. Not authorship of the law.Bruce Rauner — Governor of Illinois (in office on the change date)
2015–2019
More on this officeholderGrokipedia |
35 ILCS 5 | 4.95% | 4.95% flat. $2,925 exemption per person; gone above $250k AGI ($500k joint). Retirement income exempt. |
Illinois estate tax
Illinois estate taxOfficial source: 35 ILCS 405Cut 1 Jan 2013 under Pat Quinn: Illinois estate tax exclusion raised from $3.5 million to $4 million for deaths on or after 1 Jan 2013. Unchanged since.Enacted by: Illinois General Assembly (Gov. Pat Quinn)
Source: 35 ILCS 405/2(b): $4,000,000 exclusion for persons dying on or after 1 Jan 2013Pat Quinn — Governor of Illinois (in office on the date the rate was set)
2009–2015
More on this officeholderGrokipedia |
35 ILCS 405 | 0.8–16% | 0.8–16% above a $4 million exemption. Not an annual household tax. |
Illinois personal property replacement tax
Illinois personal property replacement taxOfficial source: 35 ILCS 5/201Created 1 Jul 1979 under James R. Thompson: Personal property replacement income tax begins (replaced the abolished corporate personal property tax). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly (Gov. James R. Thompson)
Source: 35 ILCS 5/201(c): replacement tax imposed beginning 1 Jul 1979James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
35 ILCS 5/201 | 1.5% | 2.5% of Illinois net income for corporations; 1.5% for partnerships, trusts and S corporations. |
Illinois franchise tax
Illinois franchise taxOfficial source: 805 ILCS 5/15Cut 1 Jan 2025 under J.B. Pritzker: First $10,000 of franchise tax liability exempt from 2025 (was $5,000 in 2024 and $1,000 in 2021–2023). Unchanged since.Enacted by: Illinois General Assembly, FY2025 budget implementation (Gov. J.B. Pritzker)
Source: Illinois Tax Handbook for Legislators 2026: corporation franchise taxes, historyJ.B. Pritzker — Governor of Illinois (in office on the date the rate was set)
2019–present
More on this officeholderGrokipediaIllinois Governor |
805 ILCS 5/15 | — | On paid-in capital of corporations. Being phased out; remaining filings are business-only. |
Illinois unemployment insurance
Illinois unemployment insuranceOfficial source: 820 ILCS 405No single rate to credit: each employer's unemployment rate (0.75–7.05% in 2026) and the wage base are recomputed every year by the IDES formula in the Unemployment Insurance Act, so no official is named. |
820 ILCS 405 | 3.35% | Employer tax on the first $14,250 of each worker's wages (2026). Each employer's rate depends on its layoff history (0.75–7.05% in 2026); the ledger uses the 3.35% rate new employers pay (IDES EA-50 2026). |
Illinois sales tax
Illinois sales taxOfficial source: 35 ILCS 120Raised 1 Jan 1984 under James R. Thompson: Illinois' own share of the sales tax 4% → 5%. (In 1990 the 1.25% local shares were folded into one 6.25% state-collected rate; the state's 5% did not change.) Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly (Gov. James R. Thompson)
Source: Cook County Tax History (2022 edition): historical retailers' occupation tax rates (state 5% from 1 Jan 1984)James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
35 ILCS 120 | 5% | State keep of the 6.25% occupation tax (5.00% of general merchandise). |
Illinois beer / cider gallonage
Illinois beer / cider gallonageOfficial source: 235 ILCS 5/8-1Raised 1 Sep 2009 under Pat Quinn: Illinois beer tax 18.5¢ → 23.1¢ a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, Illinois Jobs Now! capital bill (signed by Gov. Pat Quinn, 2009)
Source: Cook County Tax History (2022 edition): alcoholic beverage tax table, state rates from 1 Sep 2009Pat Quinn — Governor of Illinois (in office on the date the rate was set)
2009–2015
More on this officeholderGrokipedia |
235 ILCS 5/8-1 | 23.1¢ a gallon | |
Illinois wine gallonage
Illinois wine gallonageOfficial source: 235 ILCS 5/8-1Raised 1 Sep 2009 under Pat Quinn: Illinois wine tax (up to 14%) 73¢ → $1.39 a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, Illinois Jobs Now! capital bill (signed by Gov. Pat Quinn, 2009)
Source: Cook County Tax History (2022 edition): alcoholic beverage tax table, state rates from 1 Sep 2009Pat Quinn — Governor of Illinois (in office on the date the rate was set)
2009–2015
More on this officeholderGrokipedia |
235 ILCS 5/8-1 | $1.39 a gallon | $1.39 per gallon. |
Illinois distilled-spirits gallonage
Illinois distilled-spirits gallonageOfficial source: 235 ILCS 5/8-1Raised 1 Sep 2009 under Pat Quinn: Illinois spirits tax $4.50 → $8.55 a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, Illinois Jobs Now! capital bill (signed by Gov. Pat Quinn, 2009)
Source: Cook County Tax History (2022 edition): alcoholic beverage tax table, state rates from 1 Sep 2009Pat Quinn — Governor of Illinois (in office on the date the rate was set)
2009–2015
More on this officeholderGrokipedia |
235 ILCS 5/8-1 | $8.55 a gallon | $8.55 per gallon. |
Illinois parking tax
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
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 525 | 6% or 9% by length of stay | |
RFG / boutique-fuel premium
RFG / boutique-fuel premiumOfficial source: U.S. EPAPrice, not a tax: what Chicago-area drivers pay extra for reformulated (RFG) gasoline and Indiana prices. The ledger re-measures it when price data is refreshed; a refresh is not a policy act, so no official is named. |
U.S. EPA | 10¢ a gallon | Chicago-metro reformulated gasoline. Not the pump stamps. |
ComEd-area electricity premium
ComEd-area electricity premiumOfficial source: U.S. Energy Information AdministrationPrice, not a tax: the gap between ComEd-area electricity prices and Indiana prices. The ledger re-measures it when price data is refreshed; a refresh is not a policy act, so no official is named. |
U.S. Energy Information Administration | 1.9¢ per kWh | EIA residential ¢/kWh minus the stamps already counted. ComEd is ICC-regulated. |
Peoples Gas-area premium
Peoples Gas-area premiumOfficial source: U.S. Energy Information AdministrationPrice, not a tax: the gap between Peoples Gas-area delivery charges and Indiana prices. The ledger re-measures it when price data is refreshed; a refresh is not a policy act, so no official is named. |
U.S. Energy Information Administration | 5¢ a therm | Delivery and franchise charges, net of the gas taxes already counted. |
Sales tax businesses pay on their supplies
Sales tax businesses pay on their suppliesSource: itep.sfo2.digitaloceanspaces.comAn assumption, not a rate: the share of sales tax businesses pay on their supplies that reaches prices. See the line's info for the source, so no official is named. |
itep.sfo2.digitaloceanspaces.com | 15% | The state share of sales tax that businesses pay on what they buy to run, built into their prices. |
Illinois liquor taxes in store prices
Illinois liquor taxes in store pricesSource: civicfed.orgAn assumption, not a rate: the per-gallon liquor taxes inside store prices, from a typical mix of beer, wine and spirits. See the line's info for the source, so no official is named. |
civicfed.org | 3.14% | Per-gallon taxes on beer, wine and spirits, paid before the bottle reaches the store. |
Illinois fuel fees in the pump price
Illinois fuel fees in the pump priceSource: civicfed.orgAn assumption, not a rate: two small per-gallon fees on fuel distributors, counted on your gallons. See the line's info for the source, so no official is named. |
civicfed.org | 1.1¢ a gallon | 0.8¢ environmental impact fee and 0.3¢ underground storage tank fee a gallon, paid by fuel distributors. |
Illinois real estate transfer tax
Illinois real estate transfer taxOfficial source: 35 ILCS 200/31-10Raised in 1989 under James R. Thompson: State real estate transfer tax restored to 50¢ per $500 (it had been halved in 1979). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly (Gov. James R. Thompson)
Source: Illinois Tax Handbook for Legislators 2026: real estate transfer tax, history (restored in 1989)James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
35 ILCS 200/31-10 | 0.1% | |
Illinois rental housing surcharge on recorded deeds and mortgages
Illinois rental housing surcharge on recorded deeds and mortgagesOfficial source: 55 ILCS 5/4-12002.3Last rate change on record: 1 Jul 2023. Illinois rental housing surcharge on recorded deeds and mortgages: $9 to $18. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 102-1135 (signed by Gov. J.B. Pritzker)
Source: IDOR: Rental Housing Support Program State Surcharge ($9 → $18 per recorded document from 1 Jul 2023; 55 ILCS 5/4-12002.3(h))J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
55 ILCS 5/4-12002.3 | $18 | $18 state surcharge each time the county records a deed or mortgage, paid at closing by buyers and people who refinance. One-time (the yearly total leaves it out). |
Illinois vehicle registration
Illinois vehicle registrationOfficial source: 625 ILCS 5/3-806Last rate change on record: 1 Jan 2020. Illinois vehicle registration: $101 to $151. Not authorship of the law.Enacted by: Illinois General Assembly, Rebuild Illinois, P.A. 101-0032 (SB1939, passed 2 Jun 2019; signed by Gov. J.B. Pritzker 28 Jun 2019)
Source: Public Act 101-0032 (625 ILCS 5/3-806: passenger $101 → $151 with surcharges; 3-805: electric vehicles pay that fee plus $100 a year from 1 Jan 2020). Secretary of State fee table: both from 1 Jan 2020J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
625 ILCS 5/3-806 | $151 | |
Illinois EV registration
Illinois EV registrationOfficial source: 625 ILCS 5/3-805.5Last rate change on record: 1 Jan 2020. Illinois EV registration: $17.50 to $251. Not authorship of the law.Enacted by: Illinois General Assembly, Rebuild Illinois, P.A. 101-0032 (SB1939, passed 2 Jun 2019; signed by Gov. J.B. Pritzker 28 Jun 2019)
Source: Public Act 101-0032 (625 ILCS 5/3-806: passenger $101 → $151 with surcharges; 3-805: electric vehicles pay that fee plus $100 a year from 1 Jan 2020). Secretary of State fee table: both from 1 Jan 2020J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
625 ILCS 5/3-805.5 | $251 | |
Illinois vehicle emissions / smog testing
Illinois vehicle emissions / smog testingOfficial source: Illinois EPANo fee to credit: the Illinois EPA vehicle emissions test is free, so no official is named. |
Illinois EPA | — | Required on a schedule for many vehicles; IEPA test fee is not modeled from household inputs. |
Illinois title fee
Illinois title feeOfficial source: 625 ILCS 5/3-821Last rate change on record: 1 Jul 2023. Illinois title fee: $155 to $165. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 103-0008, FY2024 budget implementation (Gov. J.B. Pritzker)
Source: 625 ILCS 5/3-821: subsection (j), the $10 additional title fee of P.A. 103-8 from 1 Jul 2023 ($155 → $165)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
625 ILCS 5/3-821 | $165 | $165 once when you title a vehicle. Not the annual $151 plate renewal. |
Illinois gasoline tax (statutory motor fuel)
Illinois gasoline tax (statutory motor fuel)Official source: 35 ILCS 505Last rate change on record: 1 Jul 2025. Illinois gasoline tax (statutory motor fuel): 47¢ to 48.3¢ a gallon. Not authorship of the law.Enacted by: Annual CPI adjustment under P.A. 101-0032 (Gov. J.B. Pritzker), set by the Illinois Department of Revenue
Source: Illinois Department of Revenue: motor fuel tax ratesJ.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 505 | 48.3¢ a gallon | Statutory motor fuel rate (35 ILCS 505/2): 48.3¢/gal from 1 Jul 2025 through 31 Dec 2026 (Rebuild Illinois CPI; P.A. 104-0468 froze the Jul 2026 step). The 0.8¢ environmental impact fee and 0.3¢ underground tank fee are their own Passed on line. |
Illinois diesel tax
Illinois diesel taxOfficial source: 35 ILCS 505Last rate change on record: 1 Jul 2025. Illinois diesel tax: 54.5¢ to 55.8¢ a gallon. Not authorship of the law.Enacted by: Annual CPI adjustment under P.A. 101-0032 (Gov. J.B. Pritzker), set by the Illinois Department of Revenue
Source: Illinois Department of Revenue: motor fuel tax ratesJ.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 505 | 55.8¢ a gallon | Indexed state motor-fuel tax plus underground-storage fee. |
Illinois tire fee
Illinois tire feeOfficial source: 415 ILCS 5/55.8Renewed 1 Jul 2026 under J.B. Pritzker: The $2 + 50¢ tire fees, due to end 30 Jun 2026, continue as one $2.50 fee per new or used tire from 1 Jul 2026. Unchanged since.Enacted by: Illinois General Assembly, P.A. 104-0468 (signed by Gov. J.B. Pritzker, 16 Jun 2026)
Source: 415 ILCS 5/55.8: $2.50 per tire beginning 1 Jul 2026J.B. Pritzker — Governor of Illinois (in office on the date the rate was set)
2019–present
More on this officeholderGrokipediaIllinois Governor |
415 ILCS 5/55.8 | — | |
Illinois automobile rental tax
Illinois automobile rental taxOfficial source: 35 ILCS 155Raised 1 Jul 1985 under James R. Thompson: Automobile renting occupation and use tax 4% → 5%. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly (Gov. James R. Thompson)
Source: Illinois Tax Handbook for Legislators 2026: automobile renting tax, history (5% from 1 Jul 1985)James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
35 ILCS 155 | 5% | 5% of the rental charge. |
Illinois Tollway / tolls
Illinois Tollway / tollsOfficial source: Illinois TollwayRaised 1 Jan 2012 under Pat Quinn: Passenger-car tolls raised for Move Illinois: a typical mainline toll 40¢ → 75¢ with I-PASS ($0.80 → $1.50 cash). Car tolls unchanged since. Unchanged since.Enacted by: Illinois State Toll Highway Authority Board, 25 Aug 2011 (Gov. Pat Quinn)
Source: Illinois Tollway: 2024 Annual Toll Revenue Report (passenger tolls raised 1 Jan 2012)Pat Quinn — Governor of Illinois (in office on the date the rate was set)
2009–2015
More on this officeholderGrokipedia |
Illinois Tollway | — | I-Pass/tolls vary by route; not modeled. |
Illinois energy assistance charge
Illinois energy assistance chargeOfficial source: 305 ILCS 20/13Last rate change on record: 1 Jan 2026. Illinois energy assistance charge: 64¢ to 80¢ a month per account. Not authorship of the law.Enacted by: Energy Assistance Act, 305 ILCS 20/13(b): automatic $0.16 step after 80% of the fund was used in FY2025 (Gov. J.B. Pritzker)
Source: IDOR Bulletin FY 2026-04: Energy Assistance Charge Rate Change, Effective January 1, 2026 ($0.64 → $0.80 residential)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
305 ILCS 20/13 | 80¢ a month per account | Flat monthly charge on each electric and gas account. Pays for heating-bill help for low-income homes. |
Illinois electricity use tax
Illinois electricity use taxOfficial source: 35 ILCS 640Created 1 Aug 1998 under Jim Edgar: Electricity Excise Tax on users, per kWh, replaced the Public Utilities Revenue Tax on 1 Aug 1998. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, electric utility restructuring (Gov. Jim Edgar)
Source: Illinois Tax Handbook for Legislators 2026: public utility taxes, Electricity Excise Tax (from 1 Aug 1998)Jim Edgar — Governor of Illinois (in office on the date the rate was set)
1991–1999
More on this officeholderGrokipedia |
35 ILCS 640 | 0.33¢ per kWh | |
Illinois natural gas tax
Illinois natural gas taxOfficial source: 35 ILCS 615Set 1 Jan 1986 under James R. Thompson: Gas revenue tax set at 2.4¢ a therm or 5% of receipts, whichever is lower, on bills read from 1 Jan 1986. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, amendatory Act of 1985 (Gov. James R. Thompson)
Source: 35 ILCS 615/2: rate change effective with meter readings on or after 1 Jan 1986James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
35 ILCS 615 | 2.4¢ a therm | |
Illinois utility regulation tax on gas
Illinois utility regulation tax on gasOfficial source: 220 ILCS 5/2-202Official source: peoplesgasdelivery.comCreated in 1982 under James R. Thompson: Illinois tax on utilities' gross revenue to pay for the Illinois Commerce Commission: 0.08% from 1982, and the Commission may set it as high as 0.1%. Peoples Gas bills 0.10%. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, Public Utilities Act (Gov. James R. Thompson)
Source: 220 ILCS 5/2-202(c): 0.08% of gross revenue from 1 Jan 1982; the Commission may set up to 0.1%James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
220 ILCS 5/2-202 | 0.1% | A small share of the gas bill that pays for the Illinois Commerce Commission, which regulates utilities. |
Illinois telecommunications tax
Illinois telecommunications taxOfficial source: 35 ILCS 630Last rate change on record: 1 Jul 2025. Illinois telecommunications tax: 7% to 8.65%. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 104-0006 (HB2755, passed both houses 31 May 2025; signed by Gov. J.B. Pritzker 16 Jun 2025)
Source: IDOR Bulletin FY 2025-26: Telecommunications Excise Tax 7% → 8.65% effective 1 Jul 2025 (35 ILCS 630/3 and 4)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 630 | 8.65% | |
Illinois hotel tax
Illinois hotel taxOfficial source: 35 ILCS 145Raised in 1984 under James R. Thompson: Hotel operators' occupation tax raised from 5% of 95% of receipts to today's rates, to pay for a planned 1992 World's Fair. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly (Gov. James R. Thompson)
Source: Illinois Tax Handbook for Legislators 2026: hotel operators' tax, history (current rates enacted in 1984)James R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
More on this officeholder |
35 ILCS 145 | 6.17% | |
Illinois cigarette excise
Illinois cigarette exciseOfficial source: 35 ILCS 130Last rate change on record: 1 Jul 2019. Illinois cigarette excise: $1.98 to $2.98 a pack. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 101-0031 (Gov. J.B. Pritzker)
Source: Public Act 101-0031 (Cigarette Tax Act: 149 mills per cigarette from 1 Jul 2019)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 130 | $2.98 a pack | |
Illinois other-tobacco tax
Illinois other-tobacco taxOfficial source: 35 ILCS 143Last rate change on record: 1 Jul 2025. Illinois other-tobacco tax: 36% to 45%. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 104-0006, FY2026 budget (signed by Gov. J.B. Pritzker)
Source: IDOR Bulletin FY 2025-31: Changes to the Tobacco Products Tax (45% of the wholesale price from 1 Jul 2025)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 143 | 45% | Loose / smokeless tobacco. |
Illinois little cigar tax
Illinois little cigar taxOfficial source: 35 ILCS 130Raised 1 Jul 2019 under J.B. Pritzker: Little cigars, taxed at the cigarette rate since 1 Jul 2013, rose with it: $1.98 → $2.98 a pack of 20. Unchanged since.Enacted by: Illinois General Assembly, P.A. 101-0031 (Gov. J.B. Pritzker)
Source: 35 ILCS 143/10-10: little cigars at the cigarette rate from 1 Jul 2013 (cigarette rate raised 1 Jul 2019)J.B. Pritzker — Governor of Illinois (in office on the date the rate was set)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 130 | — | |
Illinois large cigar tax
Illinois large cigar taxOfficial source: 35 ILCS 130Raised 1 Jul 2025 under J.B. Pritzker: Large cigars 36% → 45% of the wholesale price. Unchanged since.Enacted by: Illinois General Assembly, P.A. 104-0006, FY2026 budget (signed by Gov. J.B. Pritzker)
Source: 35 ILCS 143/10-10: 45% of the wholesale price, including moist snuff and electronic cigarettes, from 1 Jul 2025J.B. Pritzker — Governor of Illinois (in office on the date the rate was set)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 130 | — | |
Illinois liquid-nicotine tax
Illinois liquid-nicotine taxOfficial source: 35 ILCS 143Last rate change on record: 1 Jul 2025. Illinois liquid-nicotine tax: 15% to 45%. Not authorship of the law.Enacted by: Illinois General Assembly, P.A. 104-0006, FY2026 budget (signed by Gov. J.B. Pritzker)
Source: IDOR Bulletin FY 2025-31: Changes to the Tobacco Products Tax (45% of the wholesale price from 1 Jul 2025)J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 143 | 45% | |
Illinois recreational cannabis tax
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
More on this officeholderGrokipediaIllinois Governor |
410 ILCS 705 | 10%, 20% or 25% by product | 10% on flower (35% THC or less), 25% on stronger products like vapes and concentrates, 20% on edibles. |
Illinois cannabis cultivation tax
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
More on this officeholderGrokipediaIllinois Governor |
410 ILCS 705/60-10 | 7% | 7% on what growers charge dispensaries. Built into the shelf price. |
Illinois medical cannabis tax
Illinois medical cannabis taxOfficial source: 410 ILCS 130/200Created 1 Jan 2014 under Pat Quinn: 7% privilege tax on cultivating medical cannabis. From 1 Jul 2026 it applies to the cultivator's first-sale receipts; the rate did not change. Unchanged since.Enacted by: Illinois General Assembly, Compassionate Use of Medical Cannabis Act (Gov. Pat Quinn)
Source: 410 ILCS 130/200: 7% tax beginning 1 Jan 2014Pat Quinn — Governor of Illinois (in office on the date the rate was set)
2009–2015
More on this officeholderGrokipedia |
410 ILCS 130/200 | — | 7% privilege tax on cultivation centers' sales to dispensaries (410 ILCS 130/200), a state tax from the 2014 medical cannabis law. Built into the shelf price. |
Illinois targeted advertising tax
Illinois targeted advertising taxOfficial source: P.A. 104-0468Passed; takes effect 1 Jan 2027. Illinois targeted advertising tax: set at 10% from Jan 2027.J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
P.A. 104-0468 | — | 10% of Illinois receipts from targeted digital ads. SB 3019 / P.A. 104-0468. Starts 1 Jan 2027. On ad platforms, not a household line. |
Illinois digital asset tax
Illinois digital asset taxOfficial source: P.A. 104-0468Passed; takes effect 1 Jan 2027. Illinois digital asset tax: set at 0.2% from Jan 2027.J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
P.A. 104-0468 | — | 0.2% of the trade, collected by the broker from Illinois customers. SB 3019. Starts 1 Jan 2027. Not modeled from household inputs. |
Illinois social media platform fee
Illinois social media platform feeOfficial source: P.A. 104-0468Passed; takes effect 1 Jan 2027. Illinois social media platform fee: set at $0.10, $0.25 or $0.50 by platform size from Jan 2027.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
More on this officeholderGrokipediaIllinois Governor |
P.A. 104-0468 | — | Monthly fee on platforms with more than 100,000 Illinois users. SB 3019. Starts 1 Jan 2027. |
Illinois fantasy contest tax
Illinois fantasy contest taxOfficial source: P.A. 104-0468Passed; takes effect 1 Jan 2027. Illinois fantasy contest tax: set at 15% from Jan 2027.J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
P.A. 104-0468 | — | 15% of adjusted gross receipts from Illinois players. SB 3019. Starts 1 Jan 2027. |
Illinois prediction-market tax
Illinois prediction-market taxOfficial source: P.A. 104-0468Passed; takes effect 1 Jan 2027. Illinois prediction-market tax: set at 1.75% from Jan 2027.J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
P.A. 104-0468 | — | 1.75% of each exchange wager (3.5% above a volume threshold). SB 3019. Starts 1 Jan 2027. CFTC lawsuit pending. |
Chicago + Cook — 66 lines
City of Chicago and Cook County. A Chicago resident pays both.
| Tax | Code | Rate | Notes |
|---|---|---|---|
Chicago municipal sales tax
Chicago municipal sales taxOfficial source: 35 ILCS 120/3 / 30 ILCS 105/6z-18Official source: Illinois General AssemblyOfficial source: Illinois Department of RevenueLast rate change on record: 1 Jan 2026. Chicago municipal sales tax: Groceries only: 1% to 0%. Not authorship of the law.Enacted by: Illinois General Assembly; signed by Gov. J.B. Pritzker (P.A. 103-0781, 5 Aug 2024)
Source: IDOR Bulletin FY 2026-03: Illinois grocery tax changes effective 1 Jan 2026J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
35 ILCS 120/3 / 30 ILCS 105/6z-18 | 1% | 1.00% municipal share of the state 6.25%. Also all of the state 1% on qualifying drugs (and on groceries until 2026, except the 0% holiday from Jul 2022 to Jun 2023). |
Chicago home-rule sales tax
Chicago home-rule sales taxOfficial source: MCC 3-40Raised 1 Jul 2005 under Richard M. Daley: Chicago home-rule sales tax 1% → 1.25%. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council (Mayor Richard M. Daley)
Source: Cook County Tax History (2022 edition): historical retailers' occupation tax rates (Chicago 1.25% from 1 Jul 2005)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-40 | 1.25% | 1.25% city home-rule on general merchandise. Not on qualifying groceries or drugs. |
Cook County sales tax
Cook County sales taxOfficial source: Cook County Code ch. 74Last rate change on record: 1 Jan 2016. Cook County sales tax: 0.75% to 1.75%. Not authorship of the ordinance.Enacted by: Cook County Board (President Toni Preckwinkle)
Source: Cook County Tax History: retailers' occupation tax ratesToni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | 1.75% | |
Chicago restaurant tax
Chicago restaurant taxOfficial source: MCC 3-30Last rate change on record: 1 Jan 2020. Chicago restaurant tax: 0.25% to 0.5%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2020 revenue ordinance (Mayor Lori Lightfoot's 2020 budget)
Source: Chicago Department of Finance: Restaurant Tax (7525)Lori Lightfoot — Mayor of Chicago (in office on the change date)
2019–2023
More on this officeholderGrokipedia |
MCC 3-30 | 0.5% | |
Chicago soft drink tax
Chicago soft drink taxOfficial source: MCC 3-45Created 15 Dec 1993 under Richard M. Daley: Chicago 3% tax on retail sales of soft drinks other than fountain drinks (MCC 3-45-040; date of the City Council ordinance). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, ordinance of 15 Dec 1993 (Mayor Richard M. Daley)
Source: Municipal Code of Chicago 3-45 (Added Coun. J. 12-15-93; rate never amended)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-45 | 3% | |
Chicago fountain soft-drink syrup tax
Chicago fountain soft-drink syrup taxOfficial source: MCC 3-45Created 15 Dec 1993 under Richard M. Daley: Chicago 9% tax on the cost price of fountain soft drink syrup (MCC 3-45-060; date of the City Council ordinance). Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, ordinance of 15 Dec 1993 (Mayor Richard M. Daley)
Source: Municipal Code of Chicago 3-45 (Added Coun. J. 12-15-93; rate never amended)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-45 | — | On fountain syrup sold to restaurants. |
Chicago checkout bag tax
Chicago checkout bag taxOfficial source: MCC 3-50Last rate change on record: 1 Jan 2026. Chicago checkout bag tax: 10¢ to 15¢ a bag. Not authorship of the ordinance.Enacted by: Chicago City Council, 2026 Revenue Ordinance SO2025-0021719 (alderpersons' alternative), passed 19 Dec 2025 (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Tax Rate Changes as of January 2026 (checkout bag tax $0.15 a bag from 1 Jan 2026)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-50 | 15¢ a bag | |
Chicago bottled water tax
Chicago bottled water taxOfficial source: MCC 3-43Created 13 Nov 2007 under Richard M. Daley: Chicago bottled water tax, 5¢ a bottle (MCC 3-43-030; date of the City Council ordinance, FY2008 budget). The 2020 amendment kept the rate. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, FY2008 budget ordinance of 13 Nov 2007 (Mayor Richard M. Daley)
Source: Municipal Code of Chicago 3-43-030 (Added Coun. J. 11-13-07; $0.05 per bottle)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-43 | 5¢ a bottle | |
Chicago off-premises liquor tax
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
More on this officeholderGrokipediaCity of Chicago |
MCC 3-44 | 1.5% | |
Cook County sweetened beverage tax (per ounce)
Cook County sweetened beverage tax (per ounce)Official source: Cook County Code ch. 74 (repealed)Last rate change on record: 1 Dec 2017. Cook County sweetened beverage tax (per ounce): repealed (was 1¢ an ounce). Not authorship of the ordinance.Enacted by: Cook County Board repeal vote, 10 Oct 2017
Source: Cook County: sweetened beverage tax close-out (repeal effective 1 Dec 2017)Toni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 (repealed) | — | Cook County tax, not Chicago: $0.01/oz from 2 Aug 2017. The County Board voted to repeal it on 10 Oct 2017, effective 1 Dec 2017. |
Cook County beer gallonage
Cook County beer gallonageOfficial source: Cook County Code ch. 74Last rate change on record: 15 Nov 2011. Cook County beer gallonage: 6¢ to 9¢ a gallon. Not authorship of the ordinance.Enacted by: Cook County Board (President Toni Preckwinkle)
Source: Cook County Tax History: alcoholic beverage tax ratesToni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | 9¢ a gallon | $0.06/gal before 15 Nov 2011. |
Chicago beer gallonage
Chicago beer gallonageOfficial source: MCC 3-44Raised 13 Nov 2007 under Richard M. Daley: Chicago beer tax 17.6¢ → 29¢ a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, FY2008 budget (Mayor Richard M. Daley)
Source: Cook County Tax History (2022 edition): alcoholic beverage tax table, Chicago rates from 13 Nov 2007Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-44 | 29¢ a gallon | Not the 1.5% package-store tax. |
Cook County wine gallonage
Cook County wine gallonageOfficial source: Cook County Code ch. 74Last rate change on record: 15 Nov 2011. Cook County wine gallonage: 16¢ to 24¢ a gallon. Not authorship of the ordinance.Enacted by: Cook County Board (President Toni Preckwinkle)
Source: Cook County Tax History: alcoholic beverage tax ratesToni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | 24¢ a gallon | $0.24 per gallon since 15 Nov 2011 ($0.16 before). |
Chicago wine gallonage
Chicago wine gallonageOfficial source: MCC 3-44Raised 13 Nov 2007 under Richard M. Daley: Chicago wine tax (up to 14%) 24.6¢ → 36¢ a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, FY2008 budget (Mayor Richard M. Daley)
Source: Cook County Tax History (2022 edition): alcoholic beverage tax table, Chicago rates from 13 Nov 2007Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-44 | 36¢ a gallon | $0.36 per gallon. |
Cook County distilled-spirits gallonage
Cook County distilled-spirits gallonageOfficial source: Cook County Code ch. 74Last rate change on record: 15 Nov 2011. Cook County distilled-spirits gallonage: $2 to $2.50 a gallon. Not authorship of the ordinance.Enacted by: Cook County Board (President Toni Preckwinkle)
Source: Cook County Tax History: alcoholic beverage tax ratesToni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | $2.50 a gallon | $2.50 per gallon since 15 Nov 2011 ($2.00 before). |
Chicago distilled-spirits gallonage
Chicago distilled-spirits gallonageOfficial source: MCC 3-44Raised 13 Nov 2007 under Richard M. Daley: Chicago spirits tax $1.845 → $2.68 a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, FY2008 budget (Mayor Richard M. Daley)
Source: Cook County Tax History (2022 edition): alcoholic beverage tax table, Chicago rates from 13 Nov 2007Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-44 | $2.68 a gallon | $2.68 per gallon. |
Chicago amusement tax on tickets
Chicago amusement tax on ticketsOfficial source: MCC 4-156Raised 1 Jan 2009 under Richard M. Daley: Chicago amusement tax 8% → 9%. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, FY2009 budget (Mayor Richard M. Daley)
Source: Cook County Tax History (2022 edition): historical amusement tax rates (Chicago 9% from 1 Jan 2009)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 4-156 | 9% | 9% on admissions. Printed on the ticket or checkout — tax you pay. |
Cook County amusement tax on tickets
Cook County amusement tax on ticketsOfficial source: Cook County Code ch. 74Created 1 Feb 1997 under John H. Stroger Jr.: Cook County 3% amusement tax begins. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Cook County Board (President John H. Stroger Jr.)
Source: Cook County Tax History (2022 edition): historical amusement tax rates (county 3% from 1 Feb 1997)John H. Stroger Jr. — President of the Cook County Board (in office on the date the rate was set)
1994–2006
More on this officeholder |
Cook County Code ch. 74 | 3% | 3% on admissions. Printed on the ticket — tax you pay. |
Ticket resale amusement tax
Ticket resale amusement taxOfficial source: MCC 4-156Not dated yet: Chicago's 3% tax on ticket resellers' charges is on the City's amusement-tax page with no date it was set, so no official is named. |
MCC 4-156 | — | |
Chicago amusement tax on streaming
Chicago amusement tax on streamingOfficial source: MCC 4-156Last rate change on record: 1 Jan 2025. Chicago amusement tax on streaming: 9% to 10.25%. Not authorship of the ordinance.Enacted by: Chicago City Council, 2025 Revenue Ordinance SO2024-0013671, passed 16 Dec 2024 (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Tax Rate Changes as of January 2025 (paid TV and electronically delivered amusements 10.25% from 1 Jan 2025; 9% before)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 4-156 | 10.25% | Same MCC 4-156 tax as tickets. Shown on the bill — tax you pay. |
Chicago parking tax
Chicago parking taxOfficial source: MCC 4-236Last rate change on record: 1 Jan 2025. Chicago parking tax: 22% to 23.25%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2025 revenue ordinance (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Parking Tax (as of 1-1-2025: 23.25%; prior: 22% weekday, 20% weekend)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 4-236 | 23.25% | |
Cook County parking tax
Cook County parking taxOfficial source: Cook County Code ch. 74Last rate change on record: 1 Sep 2013. Cook County parking tax: $1 a stay to 6% (hourly/daily), $20 a stay to 9% (monthly). Not authorship of the ordinance.Enacted by: Cook County Board (President Toni Preckwinkle)
Source: Cook County Tax History (2022 edition): parking lot and garage operations tax (flat fees to 6% daily / 9% weekly and monthly from 1 Sep 2013)Toni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | 6% or 9% by length of stay | |
Chicago city sticker (lighter / under 4,500 lb)
Chicago city sticker (lighter / under 4,500 lb)Official source: MCC 3-56Last rate change on record: 1 Jan 2026. Chicago city sticker (lighter / under 4,500 lb): $100.17 to $105.18. Not authorship of the ordinance.Enacted by: Chicago City Council, 2026 Revenue Ordinance SO2025-0021719 (alderpersons' alternative), passed 19 Dec 2025 (Mayor Brandon Johnson), Article I (MCC 3-56-050)
Source: Office of the City Clerk: City Sticker prices, 2024 (from 1 Feb 2024) $100.17 / $159.12 → 2026 (from 1 Jan 2026) $105.18 / $167.07Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-56 | $105.18 | Clerk classifies by curb weight under 4,500 lb — not wheelbase. Senior rate ($37) exists at the Clerk; this model uses the regular rate unless age ≥ 65 is applied in the engine. |
Chicago city sticker (heavier / over 4,500 lb curb weight)
Chicago city sticker (heavier / over 4,500 lb curb weight)Official source: MCC 3-56Last rate change on record: 1 Jan 2026. Chicago city sticker (heavier / over 4,500 lb curb weight): $159.12 to $167.07. Not authorship of the ordinance.Enacted by: Chicago City Council, 2026 Revenue Ordinance SO2025-0021719 (alderpersons' alternative), passed 19 Dec 2025 (Mayor Brandon Johnson), Article I (MCC 3-56-050)
Source: Office of the City Clerk: City Sticker prices, 2024 (from 1 Feb 2024) $100.17 / $159.12 → 2026 (from 1 Jan 2026) $105.18 / $167.07Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-56 | $167.07 | Clerk classifies by curb weight over 4,500 lb — not 16 ft wheelbase. |
Chicago rideshare tax
Chicago rideshare taxOfficial source: MCC 3-46Last rate change on record: 6 Jan 2020. Chicago rideshare tax: 60¢ to $1.13 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
More on this officeholderGrokipedia |
MCC 3-46 | $1.13 a trip | $1.13 per trip (2026). Charged on every Uber/Lyft in the city. |
Chicago rideshare congestion surcharge
Chicago rideshare congestion surchargeOfficial source: MCC 3-46Last rate change on record: 6 Jan 2025. Chicago rideshare congestion surcharge: $1.75 to $1.50 a trip. Not authorship of the ordinance.Enacted by: Chicago City Council, 2025 Revenue Ordinance SO2024-0013671, passed 16 Dec 2024 (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Tax Rate Changes as of January 2025 (Downtown Zone surcharge $1.50 a single ride, seven days 6am-10pm, from 6 Jan 2025)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-46 | $1.50 a trip | $1.50 if pickup OR dropoff is in a congestion zone, 6am–10pm. Zone-to-zone is still one $1.50, not two. Expanded Jan 6, 2026 (North Side + Hyde Park). Do not also count airport/Navy Pier/McCormick here. |
Chicago airport / Navy Pier / McCormick rideshare surcharge
Chicago airport / Navy Pier / McCormick rideshare surchargeOfficial source: MCC 3-46Last rate change on record: 28 Oct 2015. Chicago airport / Navy Pier / McCormick rideshare surcharge: set at $5 a trip. Not authorship of the ordinance.Rahm Emanuel — Mayor of Chicago (in office on the change date)
2011–2019
More on this officeholderGrokipedia |
MCC 3-46 | $5 a trip | $5 per trip. Those sites are outside the $1.50 congestion surcharge. |
Chicago ground transportation tax (city liveries)
Chicago ground transportation tax (city liveries)Official source: MCC 3-46Last rate change on record: 1 Jul 2026. Chicago ground transportation tax (city liveries): $3.50 a day to $98 a month. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2026 revenue ordinance (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Ground Transportation Tax (as of 7-1-2026, city livery plates a flat $98.00 a month)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-46 | $98 a month | |
Chicago personal property lease tax
Chicago personal property lease taxOfficial source: MCC 3-32Last rate change on record: 1 Jan 2026. Chicago personal property lease tax: 11% to 15%. Not authorship of the ordinance.Enacted by: Chicago City Council, 2026 Revenue Ordinance SO2025-0021719 (alderpersons' alternative), passed 19 Dec 2025 (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Tax Rate Changes as of January 2026 (lease tax 15% for all leases from 1 Jan 2026; 11% before)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-32 | 15% | |
Chicago 911 surcharge
Chicago 911 surchargeOfficial source: MCC 3-64Last rate change on record: 1 Jan 2018. Chicago 911 surcharge: $3.90 to $5 a month per line. Not authorship of the ordinance.Rahm Emanuel — Mayor of Chicago (in office on the change date)
2011–2019
More on this officeholderGrokipedia |
MCC 3-64 | $5 a month per line | |
Chicago telecommunications tax
Chicago telecommunications taxOfficial source: MCC 3-73Set 1 Jan 2003 under Richard M. Daley: Chicago 7% telecommunications tax under the Simplified Municipal Telecommunications Tax Act, in force from 1 Jan 2003. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 92-0526; Chicago City Council ordinance (Mayor Richard M. Daley)
Source: 35 ILCS 636/5-20: tax imposed on and after 1 Jan 2003 (Chicago's rate: Department of Finance, 7%)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-73 | 7% | |
Chicago vehicle fuel tax
Chicago vehicle fuel taxOfficial source: MCC 3-52Last rate change on record: 1 Jan 2021. Chicago vehicle fuel tax: 5¢ to 8¢ a gallon. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2021 budget (Mayor Lori Lightfoot)
Source: Chicago Department of Finance: Vehicle Fuel Tax (as of 1/1/2021: $.08 per gallon)Lori Lightfoot — Mayor of Chicago (in office on the change date)
2019–2023
More on this officeholderGrokipedia |
MCC 3-52 | 8¢ a gallon | |
Chicago water-sewer rate premium
Chicago water-sewer rate premiumOfficial source: City of ChicagoPrice, not a tax: the gap between Chicago water-sewer rates and Indiana prices. The ledger re-measures it when price data is refreshed; a refresh is not a policy act, so no official is named. |
City of Chicago | $3.50 per 1,000 gallons | Net of the $2.51/1,000 gal city tax already counted. |
Chicago water-sewer tax
Chicago water-sewer taxOfficial source: MCC 3-80Last rate change on record: 1 Jan 2020. Chicago water-sewer tax: $2.01 to $2.51 per 1,000 gallons. Not authorship of the ordinance.Enacted by: Chicago City Council, water-sewer tax ordinance of 14 Sep 2016 (Mayor Rahm Emanuel); phase-in schedule written into the ordinance
Source: Chicago Department of Finance: Water-Sewer Tax FAQ (phase-in table 2017–2020)Lori Lightfoot — Mayor of Chicago (in office on the change date)
2019–2023
More on this officeholderGrokipedia |
MCC 3-80 | $2.51 per 1,000 gallons | |
City garbage fee
City garbage feeOfficial source: MCC 7-28-235Official source: City of ChicagoLast rate change on record: 1 Jan 2016. City garbage fee: set at $4.75 or $9.50 a month per home. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2016 revenue ordinance of 28 Oct 2015 (Mayor Rahm Emanuel)
Source: Municipal Code of Chicago 7-28-235 (added 28 Oct 2015): $9.50 a month per home, half for eligible seniorsRahm Emanuel — Mayor of Chicago (in office on the change date)
2011–2019
More on this officeholderGrokipedia |
MCC 7-28-235 | $4.75–$9.50 a month per home | On the City water bill for homes in buildings of 1 to 4 units. Condos and apartments in buildings of 5 or more units don't pay it. Half off for seniors. |
Chicago electricity use tax
Chicago electricity use taxOfficial source: MCC 3-53Created 1 Sep 1998 under Richard M. Daley: Chicago electricity use tax, per kWh (0.61¢ for the first 2,000 kWh a month), on residential bills from 1 Sep 1998. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, ordinance of 10 Jun 1998 (Mayor Richard M. Daley)
Source: Chicago Department of Revenue: August 1998 bulletin, electricity use tax and infrastructure maintenance fee (residential bills from 1 Sep 1998)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-53 | 0.61¢ per kWh | |
Chicago electricity infrastructure fee
Chicago electricity infrastructure feeOfficial source: MCC 3-54Created 1 Sep 1998 under Richard M. Daley: Chicago electricity infrastructure maintenance fee, per kWh on deliverers, on residential bills from 1 Sep 1998. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, ordinance of 10 Jun 1998 (Mayor Richard M. Daley)
Source: Chicago Department of Revenue: August 1998 bulletin, electricity use tax and infrastructure maintenance fee (residential bills from 1 Sep 1998)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-54 | 0.53¢ per kWh | |
Chicago hotel accommodations tax
Chicago hotel accommodations taxOfficial source: MCC 3-24Last rate change on record: 1 Jan 2012. Chicago hotel accommodations tax: 3.5% to 4.5%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2012 revenue ordinance of 16 Nov 2011 (Mayor Rahm Emanuel)
Source: City of Chicago 2013 Annual Financial Analysis: hotel accommodations tax rate 3.5% → 4.5% in 2012Rahm Emanuel — Mayor of Chicago (in office on the change date)
2011–2019
More on this officeholderGrokipedia |
MCC 3-24 | 4.5% | |
Chicago municipal hotel operators tax
Chicago municipal hotel operators taxOfficial source: MCC 3-24In place before 2011: Chicago's 1% municipal hotel operators' tax (MCC 3-40-470, carried over from the pre-1990 code §132-47). No official source dates its rate, so no official is named. |
MCC 3-24 | 1.08% | |
Chicago Tourism Improvement District charge
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
More on this officeholderGrokipediaCity of Chicago |
City of Chicago | 1.5% | 1.5% of the room charge at hotels with 100 or more rooms in the district's ZIP codes (60601–60607, 60609–60612, 60615, 60616, 60653, 60654, 60661), from 1 May 2026. A separate transaction charge, not part of the 4.5% hotel tax; the hotel may pass it on when stated on the bill. The ledger assumes a Chicago hotel stay is at such a hotel. |
Chicago home-sharing surcharge
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
More on this officeholderGrokipedia |
MCC 3-24 | 6% | |
Chicago cigarette tax
Chicago cigarette taxOfficial source: MCC 3-42Last rate change on record: 10 Jan 2014. Chicago cigarette tax: 68¢ to $1.18 a pack. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2014 budget (Mayor Rahm Emanuel)
Source: Chicago Department of Finance: Cigarette Tax (as of 1-10-2014: $1.18 a pack; before: $0.68)Rahm Emanuel — Mayor of Chicago (in office on the change date)
2011–2019
More on this officeholderGrokipedia |
MCC 3-42 | $1.18 a pack | |
Chicago cannabis tax
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
More on this officeholderGrokipedia |
MCC 3-47 | 3% | |
Chicago real estate transfer tax
Chicago real estate transfer taxOfficial source: MCC 3-33Set 15 Dec 1992 under Richard M. Daley: Chicago real property transfer tax, $3.75 per $500 paid by the buyer, as enacted in MCC 3-33-030 by the City Council on 15 Dec 1992 (date of the ordinance). Same rate since; the CTA's $1.50 is a separate row. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council, ordinance of 15 Dec 1992 (Mayor Richard M. Daley)
Source: Municipal Code of Chicago 3-33-030 (Added Coun. J. 12-15-92, p. 27387; $3.75 per $500; the 2008 and 2011 amendments added the CTA portion and other terms)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-33 | 0.75% | |
Chicago city levy on the property bill
Chicago city levy on the property billOfficial source: 35 ILCS 200No rate to credit: the Cook County Clerk computes each tax rate every year (levy ÷ taxable value), and the levy is voted each year by its own board. Naming whoever was in office for the latest levy would credit them with the whole bill, so no official is named. The ledger tracks each body's share of the bill. |
35 ILCS 200 | 18% of the property bill | |
Cook County levy on the property bill
Cook County levy on the property billOfficial source: 35 ILCS 200No rate to credit: the Cook County Clerk computes each tax rate every year (levy ÷ taxable value), and the levy is voted each year by its own board. Naming whoever was in office for the latest levy would credit them with the whole bill, so no official is named. The ledger tracks each body's share of the bill. |
35 ILCS 200 | 5% of the property bill | |
Cook County liquor taxes in store prices
Cook County liquor taxes in store pricesSource: civicfed.orgAn assumption, not a rate: the per-gallon liquor taxes inside store prices, from a typical mix of beer, wine and spirits. See the line's info for the source, so no official is named. |
civicfed.org | 0.94% | Per-gallon taxes on beer, wine and spirits, paid before the bottle reaches the store. |
Cook County real estate transfer tax
Cook County real estate transfer taxOfficial source: Cook County Code ch. 74In place before 2011: Cook County's 25¢ per $500. The County's transfer-tax page and Tax History do not date the rate, so no official is named. |
Cook County Code ch. 74 | 0.05% | |
Cook County new motor vehicle tax
Cook County new motor vehicle taxOfficial source: Cook County Code ch. 74In place before 2011: Cook County's new motor vehicle tax. The County's pages give no rate history and the return is a scanned form, so neither the date nor the $15 amount is verified and no official is named. |
Cook County Code ch. 74 | $15 | $15 per 4-wheel vehicle, once, when you buy it in Cook. |
Cook County gasoline tax
Cook County gasoline taxOfficial source: Cook County Code ch. 74Raised 1 Mar 1989 under George W. Dunne: Cook County gasoline tax 4¢ → 6¢ a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Cook County Board (President George W. Dunne)
Source: Cook County Tax History (2022 edition): historical gasoline and diesel tax rates (county 6¢ from 1 Mar 1989)George W. Dunne — President of the Cook County Board (in office on the date the rate was set)
1969–1990
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Cook County Code ch. 74 | 6¢ a gallon | |
Cook County diesel tax
Cook County diesel taxOfficial source: Cook County Code ch. 74Created 22 Nov 1996 under John H. Stroger Jr.: Cook County gas tax extended to diesel at 6¢ a gallon. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Cook County Board (President John H. Stroger Jr.)
Source: Cook County Tax History (2022 edition): county tax did not include diesel until 22 Nov 1996John H. Stroger Jr. — President of the Cook County Board (in office on the date the rate was set)
1994–2006
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Cook County Code ch. 74 | 6¢ a gallon | $0.06 per gallon. |
Chicago diesel tax
Chicago diesel taxOfficial source: MCC 3-52Last rate change on record: 1 Jan 2021. Chicago diesel tax: 5¢ to 8¢ a gallon. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2021 budget (Mayor Lori Lightfoot)
Source: Chicago Department of Finance: Vehicle Fuel Tax (as of 1/1/2021: $.08 per gallon)Lori Lightfoot — Mayor of Chicago (in office on the change date)
2019–2023
More on this officeholderGrokipedia |
MCC 3-52 | 8¢ a gallon | $0.08 per gallon, same as gasoline. |
Chicago tire fee
Chicago tire feeOfficial source: MCC 3-55Created 1 Jul 2005 under Richard M. Daley: Chicago tire fee, $1.00 per new tire sold at retail. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council (Mayor Richard M. Daley)
Source: Chicago Department of Revenue: August 2005 information bulletin, tire fee (on and after 1 Jul 2005)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
MCC 3-55 | — | |
Chicago vehicle lessor tax
Chicago vehicle lessor taxOfficial source: MCC 3-48Last rate change on record: 1 Jan 2026. Chicago vehicle lessor tax: $2.75 to $0.50. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2026 revenue ordinance (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Motor Vehicle Lessor Tax (as of 1/1/2026 $0.50; before, $2.75)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-48 | $0.50 | $0.50 per vehicle per rental period from 1 Jan 2026 ($2.75 before). The 15% lease tax is Taxes.Lease, not this row. |
Chicago boat mooring tax
Chicago boat mooring taxOfficial source: MCC 3-16Last rate change on record: 1 Jan 2026. Chicago boat mooring tax: 7% to 23.25%. Not authorship of the ordinance.Enacted by: Chicago City Council, FY2026 revenue ordinance of 19 Dec 2025 (Mayor Brandon Johnson)
Source: Chicago Department of Finance: Boat Mooring Tax (as of 1/1/2026: 23.25%; not-for-profits stay at 7%)Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
MCC 3-16 | 23.25% | 23.25% of the mooring or docking fee from 1 Jan 2026 (7% before; not-for-profits stay at 7%). |
Chicago natural gas utility tax
Chicago natural gas utility taxOfficial source: MCC 3-40 / 220 ILCS 5/9-221Official source: peoplesgasdelivery.comOfficial source: Illinois General AssemblyIn place before 2011: Chicago's 8% gas utility tax (City Annual Financial Analysis 2011), billed by Peoples Gas as 8.24% with the 3% collection charge state law allows. No official source found dating when 8% was set, so no official is named. |
MCC 3-40 / 220 ILCS 5/9-221 | 8.24% | The City's gas tax as Peoples Gas bills it: 8% of the bill plus 3% of that tax for collecting it. A city tax, not a Cook County tax. |
Cook County hotel tax
Cook County hotel taxOfficial source: Cook County Code ch. 74, art. XXILast rate change on record: 1 May 2016. Cook County hotel tax: set at 1%. Not authorship of the ordinance.Enacted by: Cook County Board, FY2016 budget (President Toni Preckwinkle)
Source: Cook County Department of Revenue: Home Rule Tax Changes for 2016 (new 1% hotel accommodations tax collected from 1 May 2016)Toni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74, art. XXI | 1% | |
Cook County cigarette excise
Cook County cigarette exciseOfficial source: Cook County Code ch. 74Last rate change on record: 1 Mar 2013. Cook County cigarette excise: $2 to $3 a pack. Not authorship of the ordinance.Enacted by: Cook County Board, Tobacco Tax Ordinance amended 2 Nov 2012 (President Toni Preckwinkle)
Source: Cook County Department of Revenue: notice of 2013 tobacco tax rate change ($0.15 per cigarette from 1 Mar 2013)Toni Preckwinkle — President of the Cook County Board (in office on the change date)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | $3 a pack | |
Chicago liquid nicotine tax
Chicago liquid nicotine taxOfficial source: MCC 3-47Raised 1 Jan 2019 under Rahm Emanuel: Chicago liquid nicotine tax $0.80 → $1.50 per product unit plus $0.55 → $1.20 per milliliter. Unchanged since.Enacted by: Chicago City Council, FY2019 budget (Mayor Rahm Emanuel)
Source: Chicago Department of Finance: Liquid Nicotine Product Tax (effective 1/1/19: $1.50 per unit plus $1.20 per ml)Rahm Emanuel — Mayor of Chicago (in office on the date the rate was set)
2011–2019
More on this officeholderGrokipedia |
MCC 3-47 | — | |
Cook County cannabis tax
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
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | 3% | |
Cook County firearm and ammunition tax
Cook County firearm and ammunition taxOfficial source: Cook County Code ch. 74Created 1 Apr 2013 under Toni Preckwinkle: Cook County $25 tax on each firearm sold at retail. Amended in 2021 after the Guns Save Life ruling; collection resumed 15 Nov 2021. Unchanged since.Enacted by: Cook County Board, Firearm Tax Ordinance (President Toni Preckwinkle)
Source: Cook County Department of Revenue: Firearm and Firearm Ammunition Tax (effective 1 Apr 2013)Toni Preckwinkle — President of the Cook County Board (in office on the date the rate was set)
2010–present
More on this officeholderGrokipediaCook County Board |
Cook County Code ch. 74 | — | |
Social media amusement tax
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
More on this officeholderGrokipediaCity of Chicago |
MCC 4-156 | 50¢ a month per user | |
Sports wagering amusement tax
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
More on this officeholderGrokipediaCity of Chicago |
MCC 4-156 | 10.25% | |
Chicago tax-the-rich revenue
Chicago tax-the-rich revenueOfficial source: City of ChicagoOfficial source: City of ChicagoProposed (Sep 2026), not law. Chicago tax-the-rich revenue: no rate proposed yet.Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
City of Chicago | — | Mayor Johnson’s FY2027 forecast (3 Sep 2026) again seeks unspecified progressive revenue. Not a bill. Chicago still has no city income tax. |
Chicago property tax hike
Chicago property tax hikeOfficial source: City of ChicagoOfficial source: City of ChicagoProposed (Sep 2026), not law. Chicago property tax hike: no rate proposed yet.Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
City of Chicago | — | Johnson did not rule out a FY2027 levy increase. Council rejected a $300 million hike in 2025. Not a bill. |
Downtown congestion fee
Downtown congestion feeOfficial source: Chicago Financial Future Task ForceOfficial source: City of ChicagoProposed (Jun 2026), not law. Downtown congestion fee: no rate proposed yet.Brandon Johnson — Mayor of Chicago (in office on the change date)
2023–present
More on this officeholderGrokipediaCity of Chicago |
Chicago Financial Future Task Force | — | Chicago Financial Future Task Force (June 2026) recommended a downtown congestion charge. Not an ordinance. |
Other local — 13 lines
Special districts: NITA, MPEA, CPS, parks, CTA, ISFA, other levies.
| Tax | Code | Rate | Notes |
|---|---|---|---|
NITA sales tax
NITA sales taxOfficial source: 70 ILCS 3615Last rate change on record: 1 Aug 2026. NITA sales tax: 1% to 1.25% (packaged liquor, general merchandise, restaurants, soft drinks), 1.25% to 1.5% (drugs and medical, groceries). Not authorship of the law.Enacted by: RTA Board ordinance of 1 Jun 2026, required by the NITA Act (P.A. 104-0457, signed by Gov. Pritzker 16 Dec 2025)
Source: IDOR Bulletin FY 2026-34: NITA rate change effective 1 Aug 2026J.B. Pritzker — Governor of Illinois (in office on the change date)
2019–present
More on this officeholderGrokipediaIllinois Governor |
70 ILCS 3615 | 1.25% or 1.5% by product | |
State sales tax share paid to NITA
State sales tax share paid to NITAOfficial source: 30 ILCS 105/6z-20Official source: Illinois Department of RevenueCreated 1 Jan 1990 under James R. Thompson: Illinois starts paying 0.25% of its 6.25% sales tax on Cook County sales to the RTA (now NITA), in the 1990 reform that folded the local shares into one state-collected rate. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 86-928 (Gov. James R. Thompson)
Source: 35 ILCS 120/3: 4% of the 6.25% rate paid into the County and Mass Transit District Fund beginning 1 Jan 1990; 30 ILCS 105/6z-20 (from P.A. 86-928) pays the Cook County part to NITAJames R. Thompson — Governor of Illinois (in office on the date the rate was set)
1977–1991
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30 ILCS 105/6z-20 | 0.25% | 0.25% of the state 6.25% that Illinois pays to NITA on Cook County sales. Not on qualifying groceries or drugs. |
MPEA food and beverage tax
MPEA food and beverage taxOfficial source: 70 ILCS 210Created 1 Jul 1992 under Jim Edgar: MPEA 1% food and beverage tax in the downtown area. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 87-733, imposed by MPEA ordinance after 1 Jul 1992 (Gov. Jim Edgar)
Source: 70 ILCS 210/13 (MPEA taxes, imposed as soon as practicable after 1 Jul 1992)Jim Edgar — Governor of Illinois (in office on the date the rate was set)
1991–1999
More on this officeholderGrokipedia |
70 ILCS 210 | 1% | |
Chicago Public Schools levy
Chicago Public Schools levyOfficial source: 105 ILCS 5No rate to credit: the Cook County Clerk computes each tax rate every year (levy ÷ taxable value), and the levy is voted each year by its own board. Naming whoever was in office for the latest levy would credit them with the whole bill, so no official is named. The ledger tracks each body's share of the bill. |
105 ILCS 5 | 52% of the property bill | |
Chicago Park District levy
Chicago Park District levyOfficial source: 70 ILCS 1505No rate to credit: the Cook County Clerk computes each tax rate every year (levy ÷ taxable value), and the levy is voted each year by its own board. Naming whoever was in office for the latest levy would credit them with the whole bill, so no official is named. The ledger tracks each body's share of the bill. |
70 ILCS 1505 | 7% of the property bill | |
Other local property levies
Other local property leviesOfficial source: 35 ILCS 200Other local levies: several separately elected boards set these levies; there is no single mayor, governor or president, so no official is named. |
35 ILCS 200 | 18% of the property bill | Library, City Colleges, water reclamation, and others. |
Business property tax in local prices
Business property tax in local pricesSource: lincolninst.eduSource: cookcountyclerkil.govSource: itep.orgAn assumption, not a rate: the share of business property tax that reaches local prices. See the line's info for the source, so no official is named. |
lincolninst.edu | 1.5% | Property tax on shops, restaurants, hotels and garages, built into their prices. |
Sales tax businesses pay on their supplies
Sales tax businesses pay on their suppliesSource: itep.sfo2.digitaloceanspaces.comAn assumption, not a rate: the share of sales tax businesses pay on their supplies that reaches prices. See the line's info for the source, so no official is named. |
itep.sfo2.digitaloceanspaces.com | 15% | The local share of sales tax that businesses pay on what they buy to run, built into their prices. |
CTA real estate transfer tax
CTA real estate transfer taxOfficial source: 70 ILCS 3605Created 1 Apr 2008 under Richard M. Daley: CTA portion of the Chicago transfer tax, $1.50 per $500 (0.3%), on transfers from 1 Apr 2008. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Chicago City Council (Mayor Richard M. Daley)
Source: Chicago Department of Finance: Real Property Transfer Tax (CTA portion on transfers on or after 1 Apr 2008)Richard M. Daley — Mayor of Chicago (in office on the date the rate was set)
1989–2011
More on this officeholderGrokipedia |
70 ILCS 3605 | 0.3% | |
MPEA automobile rental tax
MPEA automobile rental taxOfficial source: 70 ILCS 210Created 1 Jul 1992 under Jim Edgar: MPEA 6% automobile rental tax. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 87-733, imposed by MPEA ordinance after 1 Jul 1992 (Gov. Jim Edgar)
Source: 70 ILCS 210/13 (MPEA taxes, imposed as soon as practicable after 1 Jul 1992)Jim Edgar — Governor of Illinois (in office on the date the rate was set)
1991–1999
More on this officeholderGrokipedia |
70 ILCS 210 | 6% | 6% in Cook County, including Chicago. |
MPEA airport departure tax
MPEA airport departure taxOfficial source: 70 ILCS 210Created 1 Jul 1992 under Jim Edgar: MPEA airport departure tax on taxis, liveries and buses. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 87-733, imposed by MPEA ordinance after 1 Jul 1992 (Gov. Jim Edgar)
Source: 70 ILCS 210/13 (MPEA taxes, imposed as soon as practicable after 1 Jul 1992)Jim Edgar — Governor of Illinois (in office on the date the rate was set)
1991–1999
More on this officeholderGrokipedia |
70 ILCS 210 | — | |
MPEA hotel tax
MPEA hotel taxOfficial source: 70 ILCS 210Created 1 Jul 1992 under Jim Edgar: MPEA 2.5% hotel tax in Chicago. Unchanged since — before this ledger starts on 16 May 2011.Enacted by: Illinois General Assembly, P.A. 87-733, imposed by MPEA ordinance after 1 Jul 1992 (Gov. Jim Edgar)
Source: 70 ILCS 210/13 (MPEA taxes, imposed as soon as practicable after 1 Jul 1992)Jim Edgar — Governor of Illinois (in office on the date the rate was set)
1991–1999
More on this officeholderGrokipedia |
70 ILCS 210 | 2.5% | |
ISFA hotel tax
ISFA hotel taxOfficial source: 70 ILCS 3205In place before 2011: the ISFA hotel tax is set by resolution of the Illinois Sports Facilities Authority board (70 ILCS 3205/19). No official source found dating that resolution, so no official is named. |
70 ILCS 3205 | 2.14% |
Not charged in 2026 — 4 lines
Repealed, never levied here, or not a tax (the standard deduction and bracket schedule). Listed so every tax in the ledger and the timeline has a row here.
| Tax | Code | Kept by | Notes |
|---|---|---|---|
Federal standard deduction
Federal standard deductionOfficial source: IRC §63Last rate change on record: 1 Jan 2026. Federal standard deduction: $15,750 to $16,100 (single), $23,625 to $24,150 (head of household), $31,500 to $32,200 (joint). Not authorship of the law.Donald Trump — President of the United States (in office on the change date)
2025–present
More on this officeholderGrokipediaWhite House |
IRC §63 | Federal | Not a tax. Larger deduction lowers federal income tax. TCJA 2018 roughly doubled it; OBBBA (July 4, 2025) made it permanent. |
Federal income-tax brackets
Federal income-tax bracketsOfficial source: IRC §1Last rate change on record: 4 Jul 2025. Federal income-tax brackets: renewed at 12/22/24/32/37% (made permanent). Not authorship of the law.Donald Trump — President of the United States (in office on the change date)
2025–present
More on this officeholderGrokipediaWhite House |
IRC §1 | Federal | TCJA replaced 15/25/28/33/39.6% with 12/22/24/32/37%. OBBBA made that schedule permanent. The site uses the 2026 federal brackets for every year; this line records when the brackets changed. |
Chicago employer head tax
Chicago employer head taxOfficial source: MCC 3-20 (repealed)Repealed 1 Jan 2014 under Rahm Emanuel: Head tax halved in 2012 and fully repealed in 2014 (City Council ordinance of 2 Nov 2011). Unchanged since.Enacted by: Chicago City Council, 2 Nov 2011 (Mayor Rahm Emanuel)
Source: Mayor's Press Office: City Council ends the Head Tax (2 Nov 2011)Rahm Emanuel — Mayor of Chicago (in office on the date the rate was set)
2011–2019
More on this officeholderGrokipedia |
MCC 3-20 (repealed) | Chicago | Repealed 2014. Was $4 per employee per month on employers, not withheld from pay. |
Chicago city income tax
Chicago city income taxOfficial source: Ill. Const. art. VII, §6(e)Not levied: no government here charges this tax, so no official is named. |
Ill. Const. art. VII, §6(e) | Chicago | Chicago does not levy a municipal wage or income tax. |