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What share do local governments receive from Illinois income tax?
- Do local governments receive a share of sales taxes?
- What is included in a local government’s monthly distributions?
- How soon after conducting a Special Census does a municipality begin to receive its reallocated share of tax?
- How often do units of local government receive their respective shares of State sales and use taxes?
- Do local governments receive eight equal distributions of personal property replacement taxes?
Beginning August 1, 2023, local governments receive 6.47 percent of the net collections of all income tax received from individuals, trusts, and estates, 6.47 percent of the net collection of all pass-through entity tax collected from partnerships and S corporations, and 6.85 percent of the net collections of all income tax received from corporations.
Net collections are the total collections minus deposits that are made into the refund fund. The amount that each municipality or county receives is based on its population in proportion to the total state population. The population figures used are from the latest census conducted by the United States Bureau of the Census and certified by the Office of the Secretary of State. Approximately the third week of each month, the Illinois Department of Revenue certifies to the state comptroller the amounts to be allocated based on net collections from the prior month. This money is distributed through the Local Government Distributive Fund (LGDF).
For more information about disbursements to local governments, see the Income Tax, Local Use Tax, and Cannabis Use Tax Disbursements web page on our website.
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