Illinois local sales tax rates change starting January 1, 2026
Illinois is updating local sales tax rates in dozens of jurisdictions. These changes affect how much tax sellers must collect on general merchandise beginning in 2026.
Written by Alex Lamachenka
Head of DemandGen
Published
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
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Antioch: 7.00% → 8.00% (+1.00%)
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Ashley: 6.25% → 7.25% (+1.00%)
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Benton: 9.50% → 10.50% (+1.00%)
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Bourbonnais: 6.25% → 7.25% (+1.00%)
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Bowen: 6.25% → 7.25% (+1.00%)
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Calumet City: 10.00% → 11.00% (+1.00%)
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Cary: 7.25% → 8.25% (+1.00%)
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Cedar Point: 6.50% → 7.50% (+1.00%)
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Centralia (Clinton): 6.75% → 7.25% (+0.50%)
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Centralia (Jefferson): 7.25% → 7.75% (+0.50%)
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Centralia (Marion): 8.00% → 8.50% (+0.50%)
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Centralia (Washington): 6.75% → 7.25% (+0.50%)
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Champaign: 9.00% → 9.25% (+0.25%)
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Chatham: 7.25% → 8.25% (+1.00%)
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Cherry Valley (CherryVale Mall Area Business District): 8.75% → 9.75% (+1.00%)
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Coal Valley (Business Development District No. 1): 7.25% → 8.25% (+1.00%)
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Colp: 7.25% → 8.25% (+1.00%)
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Creve Coeur (Business Development District No. 1): 7.75% → 8.75% (+1.00%)
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Cuba: 7.75% → 8.25% (+0.50%)
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Darien: 8.00% → 8.25% (+0.25%)
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Dowell: 7.25% → 8.25% (+1.00%)
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Downers Grove: 8.00% → 8.50% (+0.50%)
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Dwight (Grundy – BDD No. 1): 7.25% → 8.25% (+1.00%)
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Dwight (Livingston – BDD No. 1): 8.25% → 9.25% (+1.00%)
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Effingham: 6.50% → 7.50% (+1.00%)
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Energy: 7.25% → 8.25% (+1.00%)
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Fairview Heights (Lincoln Hwy & 159 Business District): 8.35% → 9.35% (+1.00%)
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Fox Lake (Lake): 7.00% → 7.50% (+0.50%)
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Fox Lake (McHenry): 7.25% → 7.75% (+0.50%)
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Fox River Grove (Lake): 7.00% → 8.00% (+1.00%)
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Fox River Grove (McHenry): 7.25% → 8.25% (+1.00%)
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Genoa: 6.25% → 7.25% (+1.00%)
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Girard: 7.25% → 8.25% (+1.00%)
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Glendale Heights: 8.25% → 8.50% (+0.25%)
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Glenwood: 10.00% → 11.00% (+1.00%)
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Godfrey: 6.85% → 7.60% (+0.75%)
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Golconda: 6.25% → 7.25% (+1.00%)
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Green Oaks: 7.00% → 8.00% (+1.00%)
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Green Valley: 6.75% → 7.75% (+1.00%)
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Gurnee: 8.00% → 8.50% (+0.50%)
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Hartsburg: 8.25% → 9.25% (+1.00%)
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Heyworth: 7.25% → 8.25% (+1.00%)
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Homewood: 9.00% → 10.00% (+1.00%)
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Indian Head Park (Triangle Area Business District): 10.00% → 11.00% (+1.00%)
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Itasca: 7.50% → 8.00% (+0.50%)
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Johnsburg: 7.75% → 8.25% (+0.50%)
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Kewanee: 8.25% → 8.75% (+0.50%)
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Lake Villa: 7.00% → 8.00% (+1.00%)
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Lakemoor (Lake): 7.00% → 8.00% (+1.00%)
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Lakemoor (McHenry): 7.25% → 8.25% (+1.00%)
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Leland Grove: 7.25% → 8.25% (+1.00%)
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Macomb (Business Development District No. 1): 9.00% → 10.00% (+1.00%)
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Madison County (Marine Township only): 6.60% → 6.85% (+0.25%)
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Marine: 6.60% → 6.85% (+0.25%)
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Malden: 7.25% → 8.25% (+1.00%)
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Manlius: 7.25% → 7.75% (+0.50%)
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Marseilles: 6.50% → 7.50% (+1.00%)
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Maryville: 6.85% → 7.85% (+1.00%)
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McCullom Lake: 7.25% → 8.25% (+1.00%)
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Neponset: 7.25% → 8.25% (+1.00%)
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New Lenox: 9.00% → 9.50% (+0.50%)
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O’Fallon (Pierce Blvd Business District): 8.35% → 9.35% (+1.00%)
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O’Fallon (Park Place Business District): 8.35% → 9.35% (+1.00%)
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O’Fallon (W Hwy 50 & N Green Mount Rd Business District): 8.35% → 9.35% (+1.00%)
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Ottawa: 7.00% → 7.50% (+0.50%)
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Palos Park: 9.50% → 10.00% (+0.50%)
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Quincy (54th Street Business District): 8.00% → 9.00% (+1.00%)
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Rochelle (Lee): 8.50% → 8.75% (+0.25%)
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Rochelle (Ogle): 7.00% → 7.25% (+0.25%)
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Round Lake: 7.00% → 8.00% (+1.00%)
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Round Lake Beach: 7.50% → 8.00% (+0.50%)
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Sheffield: 7.25% → 7.75% (+0.50%)
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St. Joseph: 8.00% → 8.50% (+0.50%)
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Summit: 9.50% → 10.00% (+0.50%)
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Symerton: 7.00% → 8.00% (+1.00%)
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Tinley Park (Cook): 9.75% → 10.00% (+0.25%)
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Tinley Park (Will): 7.75% → 8.00% (+0.25%)
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Tiskilwa: 7.25% → 8.25% (+1.00%)
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Toledo: 7.75% → 8.25% (+0.50%)
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Valier: 8.25% → 9.25% (+1.00%)
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Vandalia (W Randolph St & Veterans Ave Business District): 7.75% → 8.75% (+1.00%)
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Wauconda: 7.00% → 8.00% (+1.00%)
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Williamsville: 8.25% → 8.75% (+0.50%)
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Willisville: 7.75% → 8.75% (+1.00%)
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Winfield: 7.75% → 8.00% (+0.25%)
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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.
Other US Sales Tax Updates
Chicago increases PPLTT rate to 15%, impacting SaaS and cloud providers
Chicago has approved a major increase to its Personal Property Lease Transaction Tax. Effective January 1, 2026, the PPLTT rate will increase from 11% to 15%. SaaS companies and other digital service providers must update their tax rates for Chicago customers to remain compliant.
Tennessee rules mobile health app subscriptions taxable
Tennessee’s Department of Revenue has ruled that mobile health tracking subscriptions — including bundled software and Bluetooth monitors — are taxable as software sales.
Mecklenburg County voters approve transit sales tax referendum
Mecklenburg County, NC approved a one-cent transit sales tax. The new rate takes effect April 1, 2026 — and gives Mecklenburg the highest countywide rate in North Carolina.