How Illinois taxes retirement income

Updated

Illinois does not tax Social Security benefits. Pension income is also exempt. Illinois fully exempts Social Security benefits, qualified pension income, and 401(k)/IRA/403(b) withdrawals from state income tax under Section 203(a) of the Illinois Income Tax Act despite having a state income tax

Retirement income tax in Illinois, at a glance

How Illinois taxes retirement income (reviewed August 29, 2026)
Income typeTaxed by Illinois?
Social SecurityNo
PensionsNo
401(k) / IRA withdrawalsNo
Estate / inheritance taxEstate tax (exemption $4,000,000)
Avg. property tax rate1.88% of home value

Does Illinois tax Social Security benefits?

No. Illinois does not tax Social Security benefits.

Does Illinois tax pensions and 401(k) or IRA withdrawals?

Illinois exempts pension income, though other retirement withdrawals may still be taxed. Illinois fully exempts Social Security benefits, qualified pension income, and 401(k)/IRA/403(b) withdrawals from state income tax under Section 203(a) of the Illinois Income Tax Act despite having a state income tax

For the mechanics of required withdrawals in retirement, see what is an RMD.

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