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Illinois lodging tax rate

Statewide lodging tax figures cited to the state revenue department.

The Illinois Hotel Operators' Occupation Tax state rate is 6 percent of 94 percent of gross receipts.

The same rate page lists hotel taxes in the city of Chicago: the Illinois Sports Facilities Authority tax at 2 percent of 98 percent of gross receipts, the Metropolitan Pier and Exposition Authority hotel tax at 2.5 percent of gross charges, and a municipal hotel tax at 1 percent of 99 percent of gross receipts.

RuleRule text
Statewide lodging taxThe Illinois Hotel Operators' Occupation Tax state rate is 6 percent of 94 percent of gross receipts. Illinois Department of Revenue, Excise Tax Rates and Fees. As of 2026-10-09.
Local lodging taxesThe same rate page lists hotel taxes in the city of Chicago: the Illinois Sports Facilities Authority tax at 2 percent of 98 percent of gross receipts, the Metropolitan Pier and Exposition Authority hotel tax at 2.5 percent of gross charges, and a municipal hotel tax at 1 percent of 99 percent of gross receipts. Illinois Department of Revenue, Excise Tax Rates and Fees. As of 2026-10-09.

Rates are from the Illinois revenue department, retrieved 2026-10-09. Primary sources: https://tax.illinois.gov/research/taxrates/excise.html.

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Questions

What is the statewide lodging tax in Illinois?

The Illinois Hotel Operators' Occupation Tax state rate is 6 percent of 94 percent of gross receipts. Source: Illinois Department of Revenue, Excise Tax Rates and Fees, https://tax.illinois.gov/research/taxrates/excise.html, as of 2026-10-09.

Do local lodging taxes apply in Illinois?

The same rate page lists hotel taxes in the city of Chicago: the Illinois Sports Facilities Authority tax at 2 percent of 98 percent of gross receipts, the Metropolitan Pier and Exposition Authority hotel tax at 2.5 percent of gross charges, and a municipal hotel tax at 1 percent of 99 percent of gross receipts. Source: Illinois Department of Revenue, Excise Tax Rates and Fees, https://tax.illinois.gov/research/taxrates/excise.html, as of 2026-10-09.

Estimates for planning; not tax/legal advice.