Illinois Capital Gains Calculator

Calculate your federal and Illinois capital gains tax liability

2025

Calculate Your
Illinois Capital Gains Tax

Illinois taxes capital gains at a flat rate of 4.95%.

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Illinois Capital Gains Tax Highlights

Flat 4.95% rate
Same rate for all income levels
No special deductions
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Enter Your Investment Details

Calculate your capital gains tax for Illinois

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Illinois tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Illinois Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Illinois Taxes Capital Gains

Illinois taxes capital gains at a flat rate of 4.95%.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Illinois Tax Details

Tax Rate Structure

Flat Rate: 4.95%

Illinois applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Illinois Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Illinois tax professional for complex situations

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Real Estate in Illinois

Real estate capital gains in Illinois are subject to both federal and state tax considerations:

Illinois Real Estate Tax Rate

Real estate capital gains in Illinois are taxed at a flat rate up to 4.95%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Illinois State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✗ Not Allowed

Transfer Costs

Transfer Tax

State Rate: $0.50 per $500 of value
Paid By: seller
Local Variations:
  • • Counties can add $0.25 per $500. Chicago has a much higher city rate.
Available Exemptions:
  • • Transfers to secure a debt
  • • Gifts
  • • Certain corporate transfers.

Recording Fees

Deed Recording: Varies significantly by county, but a base fee is often around $50-$100.
Mortgage Recording: Similar to deed recording fees.
Additional Fees:
  • • Predictable Fee Schedule may be used in some counties.
Special Deductions & Notes:
  • • The 5-year bonus depreciation add-back must be calculated on IL Schedule IL-4562.

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Property Tax Exemptions

Homestead

$10K

Maximum exemption

Senior (65+)

$8K

Additional exemption

Illinois Real Estate Specifics

• Illinois has a state, county, and sometimes municipal real estate transfer tax.

• The state does not conform to the federal bonus depreciation allowance.

• Illinois offers numerous property tax exemptions, including significant ones for seniors, veterans, and persons with disabilities.

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Illinois Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form IL-1040
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Illinois to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.