Illinois has a base sales tax of 6.25%, but your actual rate depends on where you shop

The state sales tax in Illinois is 6.25%. However, most counties and cities add their own local sales tax on top of that. Your total rate — what you actually pay at checkout — ranges from 6.25% to 10.25% depending on which county and municipality you are in. A purchase that costs $100 before tax will cost between $106.25 and $110.25 depending on your location.

Illinois does not have a single statewide local rate. Instead, each county sets its own rate, and many cities within those counties add an additional layer. This means the tax you pay on groceries in Chicago is different from the tax you pay in a suburb 10 miles away, and both differ from rates downstate.

Key Takeaways

  • Illinois state sales tax is 6.25%, but local taxes stack on top of it, making your total rate between 6.25% and 10.25%.
  • Cook County (Chicago) has a combined rate of 10.25%, the highest in the state; most downstate counties range from 6.5% to 8.5%.
  • Some cities within a county add their own municipal tax, so two stores in the same county can have different rates.
  • Groceries, prescription drugs, and some medical equipment are exempt from sales tax in Illinois.

Cook County and Chicago rates are the highest in Illinois

Cook County, which includes Chicago and its suburbs, has a combined sales tax of 10.25%. This is the highest rate in the state. The breakdown is: state tax (6.25%) + county tax (1.25%) + Chicago city tax (1.25%) + regional transportation tax (1.5%). If you live in a Chicago suburb within Cook County but outside the city limits, your rate is typically 9%, because you pay the state and county tax but not the city tax.

The Cook County rate applies to most purchases, including clothing, electronics, and prepared food. The only major exemptions are unprepared groceries and prescription medications.

Downstate and suburban counties have lower combined rates

Outside Cook County, Illinois sales tax rates are lower. DuPage County (west of Chicago) has a combined rate of 8.25%. Will County (south of Cook) is 8.5%. Kane County (west) is 8.25%. McLean County (central Illinois, Bloomington area) is 7.25%. The lowest rates in the state are in counties with no local add-on, where you pay only the state rate of 6.25%.

Some counties have multiple municipalities that each add their own tax. For example, a city within a county might add 0.5% or 1% on top of the county rate. This means two grocery stores in the same county can have different total rates if one is in a city with a municipal tax and the other is not. You can check your exact rate by entering your address on the Illinois Department of Revenue website or by asking a cashier.

What is and is not taxed in Illinois

Unprepared groceries — bread, milk, vegetables, meat, canned goods — are not subject to sales tax in Illinois. This applies whether you buy them at a supermarket or a convenience store. However, prepared food, hot food, and food eaten on premises is taxed. A sandwich made to order at a deli is taxed; a loaf of bread you buy from the shelf is not.

Prescription medications and certain medical devices are also exempt. Over-the-counter medications like pain relievers and cold medicine are taxed. Clothing and shoes are taxed. Gasoline is taxed. Utilities (electricity, water, gas) are not subject to sales tax but may have other state taxes. Services like haircuts, repairs, and professional fees are generally not subject to sales tax unless they are bundled with a taxable product.

How to find the exact rate for your location

The Illinois Department of Revenue publishes a complete list of local tax rates by county and municipality on its website. You can search by ZIP code or city name. The easiest method is to enter your address into the department's tax rate lookup tool, which returns your combined state and local rate in seconds.

If you are shopping online, the rate that applies is usually the rate where the item is shipped to, not where you live or where the seller is located. Some online retailers calculate tax at checkout based on your shipping address. If you are unsure whether a specific item is taxed, ask the retailer or contact your local tax assessor's office.

Why Illinois has so many different rates

Illinois allows counties and municipalities to set their own local sales tax rates to fund schools, transportation, and local services. This creates a patchwork of rates across the state. Chicago and Cook County use sales tax revenue for public transportation (the CTA and Metra). Suburban counties use it for schools and municipal services. Downstate counties have lower rates because they have lower local tax needs or choose to fund services differently.

This system means your sales tax bill varies significantly depending on where you live. A family in Chicago pays roughly 4 percentage points more in sales tax than a family in a downstate county with no local add-on. Over time, this adds up — on $10,000 in annual purchases, the difference is $400.

Frequently Asked Questions

Is sales tax the same everywhere in Illinois?

No. The state rate is 6.25%, but counties and cities add local taxes. Your total rate depends on your location and ranges from 6.25% to 10.25%. Two stores in different cities within the same county can have different rates.

Are groceries taxed in Illinois?

Unprepared groceries — items you take home and cook — are not taxed. Prepared food, hot food, and food eaten on premises are taxed. A frozen pizza from the supermarket shelf is not taxed; a slice of pizza from a restaurant is taxed.

What is the sales tax in Chicago?

Chicago's combined sales tax is 10.25%. This includes the state rate (6.25%), Cook County tax (1.25%), Chicago city tax (1.25%), and regional transportation tax (1.5%). Suburbs in Cook County outside Chicago pay 9%.

Do I pay sales tax on clothes in Illinois?

Yes. Clothing and shoes are subject to sales tax in Illinois at your local combined rate. There is no clothing exemption in the state.

How do I find the exact sales tax rate for my address?

Use the Illinois Department of Revenue's tax rate lookup tool on its website. Enter your ZIP code or city name, and it returns your combined state and local rate. You can also call your local tax assessor's office.