Illinois local sales tax rates change starting January 1, 2026

Key points

• Multiple Illinois jurisdictions are imposing new local sales taxes or increasing existing rates.
• Changes affect business district, home rule, non-home rule, and Metro-East Mass Transit District taxes.
• Sellers must update systems to avoid under- or over-collecting starting January 1, 2026.

What’s changing

• Certain Illinois cities, business districts, and transit districts are imposing new local sales taxes or adjusting existing local sales tax rates on general merchandise.
• These changes alter the combined state and local sales tax rate at the address level, even though the statewide base rate remains unchanged.
• Effective date: January 1, 2026.

The full list of sales tax rate changes for general merchandise

• Antioch: 7.00% → 8.00% (+1.00%)

• Ashley: 6.25% → 7.25% (+1.00%)

• Benton: 9.50% → 10.50% (+1.00%)

• Bourbonnais: 6.25% → 7.25% (+1.00%)

• Bowen: 6.25% → 7.25% (+1.00%)

• Calumet City: 10.00% → 11.00% (+1.00%)

• Cary: 7.25% → 8.25% (+1.00%)

• Cedar Point: 6.50% → 7.50% (+1.00%)

• Centralia (Clinton): 6.75% → 7.25% (+0.50%)

• Centralia (Jefferson): 7.25% → 7.75% (+0.50%)

• Centralia (Marion): 8.00% → 8.50% (+0.50%)

• Centralia (Washington): 6.75% → 7.25% (+0.50%)

• Champaign: 9.00% → 9.25% (+0.25%)

• Chatham: 7.25% → 8.25% (+1.00%)

• Cherry Valley (CherryVale Mall Area Business District): 8.75% → 9.75% (+1.00%)

• Coal Valley (Business Development District No. 1): 7.25% → 8.25% (+1.00%)

• Colp: 7.25% → 8.25% (+1.00%)

• Creve Coeur (Business Development District No. 1): 7.75% → 8.75% (+1.00%)

• Cuba: 7.75% → 8.25% (+0.50%)

• Darien: 8.00% → 8.25% (+0.25%)

• Dowell: 7.25% → 8.25% (+1.00%)

• Downers Grove: 8.00% → 8.50% (+0.50%)

• Dwight (Grundy – BDD No. 1): 7.25% → 8.25% (+1.00%)

• Dwight (Livingston – BDD No. 1): 8.25% → 9.25% (+1.00%)

• Effingham: 6.50% → 7.50% (+1.00%)

• Energy: 7.25% → 8.25% (+1.00%)

• Fairview Heights (Lincoln Hwy & 159 Business District): 8.35% → 9.35% (+1.00%)

• Fox Lake (Lake): 7.00% → 7.50% (+0.50%)

• Fox Lake (McHenry): 7.25% → 7.75% (+0.50%)

• Fox River Grove (Lake): 7.00% → 8.00% (+1.00%)

• Fox River Grove (McHenry): 7.25% → 8.25% (+1.00%)

• Genoa: 6.25% → 7.25% (+1.00%)

• Girard: 7.25% → 8.25% (+1.00%)

• Glendale Heights: 8.25% → 8.50% (+0.25%)

• Glenwood: 10.00% → 11.00% (+1.00%)

• Godfrey: 6.85% → 7.60% (+0.75%)

• Golconda: 6.25% → 7.25% (+1.00%)

• Green Oaks: 7.00% → 8.00% (+1.00%)

• Green Valley: 6.75% → 7.75% (+1.00%)

• Gurnee: 8.00% → 8.50% (+0.50%)

• Hartsburg: 8.25% → 9.25% (+1.00%)

• Heyworth: 7.25% → 8.25% (+1.00%)

• Homewood: 9.00% → 10.00% (+1.00%)

• Indian Head Park (Triangle Area Business District): 10.00% → 11.00% (+1.00%)

• Itasca: 7.50% → 8.00% (+0.50%)

• Johnsburg: 7.75% → 8.25% (+0.50%)

• Kewanee: 8.25% → 8.75% (+0.50%)

• Lake Villa: 7.00% → 8.00% (+1.00%)

• Lakemoor (Lake): 7.00% → 8.00% (+1.00%)

• Lakemoor (McHenry): 7.25% → 8.25% (+1.00%)

• Leland Grove: 7.25% → 8.25% (+1.00%)

• Macomb (Business Development District No. 1): 9.00% → 10.00% (+1.00%)

• Madison County (Marine Township only): 6.60% → 6.85% (+0.25%)

• Marine: 6.60% → 6.85% (+0.25%)

• Malden: 7.25% → 8.25% (+1.00%)

• Manlius: 7.25% → 7.75% (+0.50%)

• Marseilles: 6.50% → 7.50% (+1.00%)

• Maryville: 6.85% → 7.85% (+1.00%)

• McCullom Lake: 7.25% → 8.25% (+1.00%)

• Neponset: 7.25% → 8.25% (+1.00%)

• New Lenox: 9.00% → 9.50% (+0.50%)

• O’Fallon (Pierce Blvd Business District): 8.35% → 9.35% (+1.00%)

• O’Fallon (Park Place Business District): 8.35% → 9.35% (+1.00%)

• O’Fallon (W Hwy 50 & N Green Mount Rd Business District): 8.35% → 9.35% (+1.00%)

• Ottawa: 7.00% → 7.50% (+0.50%)

• Palos Park: 9.50% → 10.00% (+0.50%)

• Quincy (54th Street Business District): 8.00% → 9.00% (+1.00%)

• Rochelle (Lee): 8.50% → 8.75% (+0.25%)

• Rochelle (Ogle): 7.00% → 7.25% (+0.25%)

• Round Lake: 7.00% → 8.00% (+1.00%)

• Round Lake Beach: 7.50% → 8.00% (+0.50%)

• Sheffield: 7.25% → 7.75% (+0.50%)

• St. Joseph: 8.00% → 8.50% (+0.50%)

• Summit: 9.50% → 10.00% (+0.50%)

• Symerton: 7.00% → 8.00% (+1.00%)

• Tinley Park (Cook): 9.75% → 10.00% (+0.25%)

• Tinley Park (Will): 7.75% → 8.00% (+0.25%)

• Tiskilwa: 7.25% → 8.25% (+1.00%)

• Toledo: 7.75% → 8.25% (+0.50%)

• Valier: 8.25% → 9.25% (+1.00%)

• Vandalia (W Randolph St & Veterans Ave Business District): 7.75% → 8.75% (+1.00%)

• Wauconda: 7.00% → 8.00% (+1.00%)

• Williamsville: 8.25% → 8.75% (+0.50%)

• Willisville: 7.75% → 8.75% (+1.00%)

• Winfield: 7.75% → 8.00% (+0.25%)

• Woodstock: 8.25% → 8.50% (+0.25%)

Who this affects

• Retailers with physical locations in affected Illinois jurisdictions
• Remote sellers shipping taxable goods to Illinois addresses
• Marketplace facilitators responsible for collecting Illinois local sales tax
• Accounting teams managing Illinois sales tax reporting
• Developers maintaining address-based tax calculation logic

Next steps for sellers

• Calculation: Update tax calculation logic to apply the correct combined Illinois state and local rates for January 1, 2026.
• Review: Check whether any customer delivery addresses fall within jurisdictions with new or adjusted local taxes.
• Reporting: Ensure returns for reporting periods that include January 1, 2026 reflect the updated local rates where applicable.