Informational
Bulletin
FY 2026-22
April 2026
David Harris, Director
This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
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FY 2026-22, Change in the County Motor Fuel Tax Rate, Effective July 1, 2026, through June 30, 2027
To: All Retailers Making Retail Sales of Motor Fuel That Are Subject to County Motor Fuel Tax
The County Motor Fuel Tax Law (55 ILCS 5/5-1035.1) allows certain counties to impose a tax in the county on retail sales of motor fuel used in motor vehicles operating on Illinois public highways and in recreational type watercraft operating on Illinois waters. The sales must be for the purchaser's use or consumption and not for the purpose of resale.
The Law requires the Illinois Department of Revenue (IDOR) to determine an annual rate increase to take effect on July 1 of each year and continue through June 30 of the next year. The rate increase shall be equal to the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor for the 12 months ending in March of the year in which the increase takes place, rounded to the nearest one-tenth of one cent. Each new rate may not exceed the rate in effect on June 30 of the previous year plus one cent. The percentage increase determined by IDOR for July 1, 2026, is 2.68% (.0268).
What are the County Motor Fuel Tax Rates from July 1, 2026, through June 30, 2027?
From July 1, 2026, through June 30, 2027, the County Motor Fuel Tax rates are as follows:
| DuPage County | 10.0¢ per gallon |
| Lake County | 4.9¢ per gallon |
| McHenry County | 8.7¢ per gallon |
| Will County | 5.1¢ per gallon |
Rate information is available in the MyTax Illinois Tax Rate Finder at mytax.illinois.gov. Use MyTax Illinois to file and pay your County Motor Fuel Tax returns.
Printed by authority of the State of Illinois - Electronic only, One copy