Illinois Estate Tax Calculator

2026 rules

Enter the taxable estate to see the Illinois estate tax for a 2026 death.

Your numbers

Taxable estate (after debts, expenses, and marital and charitable deductions)

Result

Illinois estate tax$456,071

Taxable estate$6,000,000
Exclusion (not indexed)$4,000,000
Illinois estate tax$456,071
Share of the estate7.60%
Left after this tax$5,543,929

Illinois has no inheritance tax; the estate pays this before heirs receive anything. The tax is deductible in its own calculation, which is why it isn't a flat rate.

Illinois at a glance

How it works: Illinois taxes estates over $4 million, with an effective top rate of 16%. The $4 million isn't indexed for inflation.
Who pays: The estate pays it before anything is distributed; heirs owe nothing extra.

Questions

Does Illinois have an inheritance tax?

No. Illinois has only an estate tax, paid by the estate on amounts over $4 million. Heirs don't pay tax on what they receive.

Who pays Illinois's estate tax?

The estate pays it before anything is distributed; heirs owe nothing extra.

Is there also a federal estate tax?

Only on estates over $15 million per person in 2026, at 40% above that. Most estates that owe Illinois tax owe no federal tax.