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Illinois Self-Employed Tax Calculator

Federal + 15.3% SE + Illinois flat 4.95% state income tax on 2026 1099 income for Illinois residents.

Illinois taxes all personal income — including self-employment profit — at a flat 4.95% rate. There is no local income tax in most of the state, but Illinois also charges a 1.5% Personal Property Replacement Tax on partnerships and S-corps.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Estimated total tax bill
$12,532
Refund / owed
-$12,532
Effective rate
20.9%

Detailed breakdown

Mileage deduction$5,600
Total business expenses$8,100
Net self-employment income$51,900
Self-employment tax (15.3%)$7,333
½ SE deduction (above-the-line)$3,667
Adjusted gross income$48,233
Taxable income$32,133
Federal income tax$3,608
State tax (est.)$1,591
Quarterly estimated payment$2,958
Marginal rate16.9%

Illinois city tax rates for self-employed workers (2026)

Illinois taxes all income at a flat 4.95% and no city levies a personal income tax, but Chicago and several suburbs charge local business licenses and lease/amusement taxes that touch gig work.

Local and state tax rates for self-employed residents of major Illinois cities in 2026
CityLocal rateState rateWhat gig workers should know
ChicagoNo city income tax; 9% lease tax on some services4.95% flat stateBusiness license required for many home-based operations; personal property lease transaction tax hits software and rentals.
AuroraNo city income tax4.95% flat stateLocal business registration; state tax only on profit.
NapervilleNo city income tax4.95% flat stateHome occupation permit may be required for client-visiting businesses.
RockfordNo city income tax4.95% flat stateState tax only; Winnebago County sales tax on taxable goods.
SpringfieldNo city income tax4.95% flat stateState tax only; local business license for retail activity.

Illinois local and state filing deadlines

  • Q1 IL Form IL-1040-ESApril 15, 2026

    25% of expected 2026 Illinois tax.

  • Q2 IL Form IL-1040-ESJune 15, 2026

    Second equal installment.

  • Q3 IL Form IL-1040-ESSeptember 15, 2026

    Third equal installment.

  • Q4 IL Form IL-1040-ESJanuary 15, 2027

    Final installment for 2026.

  • IL-1040 returnApril 15, 2027

    Automatic six-month extension to file, not to pay.

  • Chicago business license renewalAnniversary of issue

    Late renewal triggers city penalties separate from income tax.

  • Q1 federal 1040-ESApril 15, 2026

    Covers income earned January 1 – March 31.

  • Q2 federal 1040-ESJune 15, 2026

    Covers April 1 – May 31.

  • Q3 federal 1040-ESSeptember 15, 2026

    Covers June 1 – August 31.

  • Q4 federal 1040-ESJanuary 15, 2027

    Covers September 1 – December 31.

  • Illinois estimates are required when you expect to owe more than $1,000 of state tax.
  • Partnerships and S-corps also owe the 1.5% Personal Property Replacement Tax; sole proprietors do not.

See every Illinois tax form you need to file — annual, quarterly, and local →

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