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2026 IL-700-T Illinois Withholding Tax Tables

Effective January 1, 2026, Tax Rate 4.95%

General Information

This online resource provides Illinois Income Tax withholding tables and explains how to calculate the amount of Illinois Income Tax you should withhold using these tables.

NOTE: The information provided here is for reference only. It does not replace Illinois statutes, rules, or court decisions.

For details about responsibilities as an Illinois withholding agent, see:

Publication 130: Who is Required to Withhold Illinois Income Tax
Publication 131: Withholding Income Tax Payment and Filing Requirements

Access these and other publications at: Illinois Department of Revenue Publications

For additional assistance, visit Tax Resources.

How to Figure the Amount to Withhold

How much do I withhold?

The Illinois Income Tax withholding rate is 4.95%. To figure out how much to withhold from wages or other payments, subtract any exemptions from the wages paid, then multiply the result by 4.95%. If you're withholding tax from other types of payments, like lottery or gambling winnings follow the specific rules for those situations, see Publication 130 Who is Required to Withhold Illinois Income Tax.

How do I figure out how much tax to withhold?

The Illinois income tax rate is 4.95%, and the exemption allowance is $2,925. You can use a withholding table to find out how much tax to withhold. Follow these steps:

Step 1: Identify your payroll period (for example, weekly, biweekly, or monthly). Use the section of the table that matches how often you pay your employee.
Step 2: Find your employee’s wage amount. Then, use the number of allowances claimed on Line 1 of Form IL-W-4 to determine the base amount of tax to withhold. You can do this by selecting or locating the wage range and the number of claimed allowances in the table.
Step 3: If your employee claimed any allowances on Line 2 of Form IL-W-4, subtract the allowance amount shown in the table for each Line 2 allowance from the amount found in Step 2.
Step 4: If your employee asked you to withhold an additional amount (Line 3 of Form IL-W-4), add that amount to the result from Step 2 (or Step 3, if used). This is the total amount of tax you should withhold.

Example

You pay Mary $300 each week. She claims three allowances on her Form IL-W-4:

Two (2) allowances on Line 1
One (1) allowance on Line 2
She does not ask for any extra withholding on Line 3.
You withhold $8.38 from her pay.

What other method may I use to figure the amount of tax that I should withhold?

You can use a formula to calculate the amount of Illinois Income Tax to withhold instead of using the tax tables.

Here’s how the formula works:

Tax withheld = 0.0495 × (Wages − (((Line 1 allowances × $2,925) + (Line 2 allowances × $1,000)) ÷ Number of pay periods in a year))

To use this method:

Start with the employee’s wages.
Subtract the total value of their allowances:
Multiply the number of allowances from Line 1 of Form IL-W-4 by $2.925.
Multiply the number of allowances from Line 2 by $1,000.
Add those two amounts together.
Divide that total by the number of pay periods in the year (for example, 52 for weekly pay).
Subtract the result from the employee’s wages.

Withholding Tax Tables

TIP: Using the Withholding Tables

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Click a section title to open it. To see another section, click its title and the previous one will close automatically.

Filter:

Select a value in the dropdown of Grouped Wage Range and/or Allowances Claimed.
Click Filter Table after each change to update results. (The table won’t update automatically.)

Illinois Income Tax withholding at 4.95 percent (.0495)