Illinois has a base sales tax of 6.25%, but your actual rate depends on where you shop
The state of Illinois charges 6.25% sales tax on most purchases. However, that is not what you pay at checkout. Counties and cities in Illinois add their own local sales taxes on top of the state rate, so your total can range from 6.25% to over 10% depending on where you live and shop. A purchase that costs $100 in one Illinois town might cost a different amount in another town 20 miles away.
The tax applies to tangible goods — clothing, electronics, groceries in some cases — but the rules vary by item and by location. Food for home consumption is generally not taxed, but prepared food and restaurant meals are. Prescription drugs are not taxed, but over-the-counter medications are in most places.
Key Takeaways
- Illinois state sales tax is 6.25%, but counties and cities add local taxes that raise your total rate to between 6.25% and over 10%.
- Cook County (Chicago) charges 10.25% in the city itself, but rates drop in suburbs and surrounding counties.
- Food bought for home cooking is not taxed, but restaurant meals, prepared foods, and groceries from hot bars are taxed.
- Your receipt shows the exact rate charged; if you need to know the rate before you shop, the Illinois Department of Revenue website lists rates by ZIP code.
How local taxes stack on top of the state rate
Illinois allows counties and municipalities to impose their own sales taxes. The state collects 6.25%, then each county adds a county tax (usually between 0% and 2.25%), and then individual cities or towns can add a municipal tax (usually between 0% and 3%). All three stack together.
For example, Chicago sits in Cook County. The state charges 6.25%, Cook County adds 2%, and Chicago adds 1.25%, for a total of 9.5% in most of the city. Some Chicago neighborhoods have additional small taxes that push the rate to 10.25%. In contrast, a town in rural downstate Illinois might have only the state 6.25% with no local additions.
The rate can change block by block in some cases, especially near city boundaries. If you shop just outside a city limit, you may pay a lower rate than you would inside it. This is why two grocery stores on opposite sides of a street can charge different sales taxes.
Sales tax rates in major Illinois cities and counties
The table below shows the range of combined sales tax rates you will encounter in Illinois's largest population centers. Rates vary within each county because individual cities add their own taxes on top of county and state rates. The exact rate for your location depends on your specific address.
| Location | Total Sales Tax Rate |
|---|---|
| Chicago (Cook County) | 9.5% to 10.25% |
| Cook County (outside Chicago) | 7.25% to 8.25% |
| DuPage County | 7.25% to 8.25% |
| Will County | 7.25% to 8.25% |
| Lake County | 7.5% to 8.5% |
| Kane County | 7.5% to 8.5% |
| Downstate counties (example: Champaign, Madison) | 6.25% to 8% |
Suburbs of Chicago generally fall between 7.25% and 8.25%, while Chicago itself is higher. Downstate counties have more variation because fewer municipalities add local taxes, so some areas stay at the state rate of 6.25% while others reach 8%. The Illinois Department of Revenue website lets you look up the exact rate for any ZIP code.
What is and is not taxed in Illinois
Food for home consumption — groceries you cook yourself — is not subject to sales tax in Illinois. This includes raw meat, vegetables, bread, milk, and canned goods. However, hot foods from a deli counter, prepared salads, rotisserie chicken, and anything meant to eat when ready are taxed as prepared food.
Restaurant meals and takeout are fully taxed at your local rate. This includes fast food, pizza delivery, and coffee shop purchases. The tax applies whether you eat in or take out. Prescription drugs are not taxed, but over-the-counter medications like pain relievers, cold medicine, and vitamins are taxed. Toiletries, cosmetics, and personal care items are also taxed.
Clothing and shoes are taxed in Illinois, with no exemption for children's clothing or any other category. Electronics, appliances, furniture, and most other goods are taxed at your local combined rate.
How to find the exact rate for your address
The Illinois Department of Revenue maintains a sales tax rate lookup tool on its website. You can enter your ZIP code or address and see the exact combined rate for your location. This tool is useful if you are moving, shopping in a new area, or need to know the rate before making a large purchase.
Your receipt always shows the rate that was charged. If you want to verify it is correct, you can check the receipt against the Department of Revenue lookup or contact your city or county assessor's office. Most local government websites also publish their current sales tax rates, and these pages are updated when rates change.
Why rates change and when they might increase
Illinois cities and counties can vote to raise their local sales tax rates. When a municipality needs revenue for schools, roads, or other services, it may propose a tax increase. These changes are not automatic — they require a local vote or city council decision — but they do happen periodically.
Some Illinois communities have temporary sales tax increases tied to specific projects, such as a new school building or road repair. These increases are set to expire after a certain number of years, though they are sometimes extended. If you live in Illinois long-term, your rate may change, so it is worth checking the Department of Revenue website or your local government's tax page every few years.
Frequently Asked Questions
Is Illinois sales tax the same everywhere in the state?
No. The state rate is 6.25%, but counties and cities add their own taxes. Your total rate depends on where you live and shop. Chicago has the highest rates in the state, while rural areas often have lower rates.
Do I pay sales tax on groceries in Illinois?
Not on groceries you cook at home. Raw meat, vegetables, bread, milk, and canned goods are not taxed. Hot foods, prepared salads, deli items, and anything ready to eat are taxed as prepared food.
What is the sales tax rate in Chicago?
Chicago's rate is 9.5% in most neighborhoods and 10.25% in some areas. The exact rate depends on your specific address within the city, so check the Department of Revenue lookup tool or your receipt to confirm.
Can Illinois cities raise their sales tax rate?
Yes. Cities and counties can vote to increase their local sales tax rates. Changes require a local decision and are not automatic, but they do happen when communities need revenue for schools, roads, or other services.
Where can I find the exact sales tax rate for my address?
The Illinois Department of Revenue website has a sales tax rate lookup tool where you can enter your ZIP code or address. Your receipt also shows the exact rate charged at that location.