2025 Illinois Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Illinois in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Illinois State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 4.95% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 9.50%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Illinois — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets, Capital gains, Corporate rate · confirmed
Official IL DOR rate page, fetched this session: 'Individual Income Tax: 4.95 percent of net income, effective July 1, 2017.'
Cited for Rate brackets · confirmed
Official 2025 IL-1040 instructions 'What's New' page, fetched this session: 'No rate change occurred... The Illinois income tax rate is 4.95 percent (.0495).'
Cited for Corporate rate · confirmed
Official DOR Q&A, fetched this session: 'Corporations (except S corporations): Income tax 7% + PPRT 2.5% = Combined effective rate: 9.5%.'
Cited for Capital gains · confirmed
Corroboration only (aggregator): 'Illinois taxes capital gains as ordinary income using a flat state income tax rate of 4.95%... does not provide a reduced rate, exclusion, or special deduction.'
How we rate sources — tiers are derived from what published the document, not from our confidence in it.