The tables collect selected changes from several budget years. Their figures are the original estimates for individual measures, not audited collections or a current-year total. Some measures were extensions, some take effect in 2027, and some face legal challenges. Do not add the rows to estimate what one household pays.
Part 1: State of Illinois
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| Budget | Tax or fee | What it does | Est. annual revenue |
|---|---|---|---|
| FY2022 (June 2021) | Corporate loss cap | Limited corporate net-operating-loss deductions to $100,000 a year. | $314M |
| FY2022 | Bonus depreciation decoupling | Stopped following the federal 100% bonus depreciation write-off. | $214M |
| FY2022 | Dividend deduction change | Aligned domestic and foreign dividend deductions, taxing more foreign income. | $107M |
| FY2022 | Franchise tax repeal cancelled | Cancelled the planned phase-out of the corporate franchise tax. | $20M |
| FY2023–24 | Gas tax (automatic) | Rises with inflation every July. Doubled in 2019 from 19¢ to 38¢; now 48.3¢ a gallon. | Rises yearly |
| FY2025 (May 2024) | Corporate loss cap extended | Cap raised to $500,000 and extended through tax year 2027. | $526M |
| FY2025 | Sports betting tax | Flat 15% became a graduated 20–40% of operator revenue. | $200M |
| FY2025 | Retailer's discount cap | Stores collecting sales tax keep no more than $1,000 a month for doing it. | $101M (+$85M local) |
| FY2025 | Managed care assessment | Higher assessment on health insurers. | $200M |
| FY2025 | Video gaming + hotel re-renter | Video gaming 34%→35%; hotel-room resellers now pay hotel tax. | $60M (+$35M local) |
| FY2026 (June 2025) | Tobacco and vape tax | 45% tax on tobacco and vaping products. | Part of $709M |
| FY2026 | Per-bet sports wagering tax | 25¢ per bet on the first 20 million bets, then 50¢ — passed on to bettors. | ≈$36M |
| FY2026 | Short-term rental tax | Airbnb/Vrbo stays now pay the 6% state hotel tax. | Part of $709M |
| FY2026 | Corporate foreign income (GILTI) | 50% of GILTI now taxable; apportionment changed to reach more income. | Part of $709M |
| FY2026 | Property-tax relief grant cut | Eliminated a school property-tax relief grant (restored FY2027). | $43M |
| Transit law (Dec 2025) | Regional sales tax +0.25 pt | Cook County RTA rate to 1.25%, collar counties to 1%, effective Aug 1 2026 — Chicago's combined rate is now 10.5%. Also cleared the way for Tollway increases. | ≈$478M |
| FY2027 (June 2026) | Corporate loss cap, again | Losses limited to 15% of income (or $500,000) in 2027, easing to 80% by 2031. | $300M |
| FY2027 | Social media fee | 10¢–50¢ per Illinois user per month depending on platform size. | $200M |
| FY2027 | Targeted advertising tax | 10% of gross receipts from targeted digital ads for companies over $1M; starts Jan 2027; lawsuits expected. | $200M–$800M+ |
| FY2027 | Digital asset (crypto) tax | 0.2% of value on exchanges, transfers and custody; starts Jan 2027. | $60M |
| FY2027 | Small-business stock decoupling | Taxes capital gains the federal code exempts on qualified small-business stock. | $50–60M |
| FY2027 | Fantasy sports tax | 15% of operators' adjusted receipts. | $5M |
Figures shown are estimates from the year each measure was proposed or enacted. They are not a single-year tax total. Offsetting relief includes repeal of the 1% statewide grocery tax, a child tax credit and a temporary gas-tax pause.
Part 2: City of Chicago
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| Budget year | Tax or fee | What it does | Est. annual revenue |
|---|---|---|---|
| 2021 | Property tax + automatic escalator | $94M levy increase, then automatic annual increases tied to inflation (capped at 5%). | $94M |
| 2022 | Property tax levy | $22.9M inflation escalator + $25M capital plan + $28.6M from new property. | $76.5M |
| 2023 | Property tax levy | Half of what the escalator allowed. | $42.7M |
| 2025 | Cloud / lease tax | Tax on cloud software, equipment and car rentals raised from 9% to 11%. | $128.1M |
| 2025 | Streaming and amusement tax | Streaming, online games and amusements raised from 9% to 10.25%. | $12.9M |
| 2025 | Speed cameras, bag tax, parking, rideshare, parking zones | More cameras ($11.4M); bag tax 7¢→10¢; garage parking 23.25% every day; $2.75 weekend downtown rideshare surcharge; residential parking permit $25→$30→$35. | ≈$181M (2025 total) |
| 2026 | Cloud / lease tax, again | Raised from 11% to 15% — the largest single hike in the budget. | $415.2M |
| 2026 | Social media tax | 50¢ per Chicago user per month above 100,000 users. First in the nation. | Part of $535M |
| 2026 | Online sports betting tax | New city tax on wagers; being challenged in court. | $26.2M |
| 2026 | Liquor, bags, rideshare, mooring | New 1.5% tax on off-premises alcohol; bag tax 10¢→15¢; congestion-surcharge zone expanded; boat mooring tax 7%→23.5%. | Part of $535M |
| 2026 | Property tax (library) | Levy increase to fund Chicago Public Library. | $9.1M |
These Chicago estimates also come from different budget years and should not be treated as a current annual total. A property-tax hike and a large-employer head tax were rejected.
Part 3: Tolls and everyday fees
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| Status | Fee | What it costs | Est. annual revenue |
|---|---|---|---|
| Approved Aug 2026 · starts Jan 1 2027 | Illinois Tollway toll hike | +45¢ per toll for I-PASS cars at the most common plaza (75¢→$1.20, a 60% jump); 50–66% by plaza; trucks ≈+30%. A two-toll-each-way, five-day commuter pays about $450 more a year. First passenger increase in nearly 15 years. | ≈$1B |
| Starts 2029 | Automatic toll increases | Tolls rise every two years with inflation, capped at 8% per adjustment, with no board vote required. | Grows over time |
| In effect 2026 | Chicago Skyway toll | Two-axle vehicles pay $8.10, up 30¢. Privately operated, separate from the Tollway. | n/a |
| In effect Dec 1 2025 | Paint fee (PaintCare) | 45¢–$1.95 per container (≈95¢ per gallon); half-pints exempt. Funds an industry recycling program, and state sales tax is charged on top of the fee. | n/a |
| In effect Jan 1 2026 | Utility energy-assistance charge | Monthly charge on residential electric and gas bills rose from 16¢ to 80¢ per account; businesses pay 10× or more. | n/a |
| Since 2020 | EV registration surcharge | $100 a year on top of the $151 plate fee ($251 total). A $320 surcharge (SB 3566) has been proposed for 2027. | n/a |
Proposed but not law (as of September 2026)
Not law
Open-burn / fire-pit permit (HB 4459)
Would let counties and towns require a permit of up to $5 per burn in unincorporated areas, with penalties up to $100,000. Stuck in House Rules since Jan 2026.
Filed Jan 2026, not enacted
EV fee increase (SB 3566)
Would add a $320 yearly EV surcharge from July 2027 (≈$471 total), rising with inflation.
Dropped
$1.50 retail delivery fee
Statewide fee on delivery orders to fund transit. Passed the Senate in 2025; dropped from the final transit law.
What starts January 1 2027
- Tollway: +45¢ per toll (75¢ → $1.20), trucks ≈+30%.
- 10% tax on targeted digital advertising for companies over $1M in receipts.
- 0.2% tax on digital-asset exchanges, transfers and custody.
- Social-media fee of 10¢–50¢ per Illinois user per month (passed to platforms; expect it in subscription prices).
- Corporate loss deductions limited to 15% of income.
- The gas-tax inflation adjustment resumes.
How to read these numbers
Figures are first-year projections from lawmakers, budget offices and analysts, not audited collections. Some measures face lawsuits and may never be collected. Several extend or expand existing taxes. Timing, overlap and relief measures mean the rows cannot be summed into a reliable current annual burden.
What Nevada does instead
Nevada has no personal income tax, no corporate income tax, no estate tax, no toll roads, no paint fee, no bag tax and no cloud tax. Its constitution requires a vote of the people to create an income tax, and property-tax increases on an owner-occupied home are capped at 3% a year by statute. See the side-by-side, the current fee list, or who has already left.
Questions about the new taxes
What new taxes did Illinois pass in 2026?
The FY2027 budget (June 2026) extended the corporate loss cap again ($300M), created a social-media fee of 10¢–50¢ per user per month ($200M), a 10% tax on targeted digital advertising ($200M–$800M+, starting January 2027 and likely to be litigated), a 0.2% digital-asset tax on crypto exchanges, transfers and custody ($60M), decoupled from the federal small-business-stock exemption, and added a 15% fantasy-sports tax. The Dec 2025 transit law raised the Chicago-area sales tax a quarter point from August 1 2026. Offsetting relief: the 1% state grocery tax was repealed, a child tax credit was added, and the July 2026 gas-tax inflation bump was paused for six months.
How much is the Illinois toll increase?
Approved in August 2026 and effective January 1 2027: 45¢ more per toll for I-PASS cars at the most common plaza, taking it from 75¢ to $1.20, a 60% jump; increases range 50–66% by plaza and trucks pay about 30% more. A commuter paying two tolls each way, five days a week, pays about $450 more a year. From 2029 tolls rise automatically every two years with inflation, capped at 8% per adjustment, without a board vote.
What is Chicago's sales tax now?
10.5% since August 1 2026, when the RTA transit tax in Cook County rose from 1% to 1.25%. Restaurants add 0.25%, and 1% more downtown, so a downtown meal is taxed at 11.5%. Clark County, Nevada is 8.375% and groceries are exempt.
Is the fire-pit permit fee real?
Not yet. HB 4459 would let counties and towns require a permit of up to $5 per open burn in unincorporated areas, with penalties up to $100,000. It has been stuck in the House Rules Committee since January 2026 and the sponsor says campfires and bonfires would be exempt. Many towns already charge their own fire-pit permits (Algonquin charges $40 for a permanent pit).
