IL · State estate & inheritance tax
Illinois estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Illinois (IL), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Illinois fee schedules.
Data updated 2026-08-06
- $4M
- State estate-tax exemption
- 16%
- Estate-tax top rate
- None
- Inheritance tax
- 9–18 mo
- Typical probate timeline
The verdict
Illinois taxes estates above $4M at up to 16%, and probate typically takes about 14 months.
- 1.4/5
- Estate-friendliness score
- $4M
- State exemption (vs $15M federal)
- 9–18 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Illinois ranks ahead of 1 states on tax burden alone. On maximum probate filing fee, Illinois sits #40 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet IL · Illinois $4M · 16%
ESTATE-ONLY · DECOUPLED · STEEP-16 · NO-PORT · FEE-STEEP · LOCAL-CODE
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- STEEP-16 Top 16%
- NO-PORT No portability
- FEE-STEEP Max $500
- LOCAL-CODE Local probate code
Nearest exemption peer: District of Columbia (+ 1.0M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Illinois standing among 13 estate-tax states
- Illinois is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $4M sits $11M below the permanent federal $15M line, that gap is the Illinois-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $500 is above the corpus upper third (> $450) · corpus #40 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Illinois ranks ahead of 1 other states in this extract.
Exemption neighbourhood around Illinois
Lowest/highest poles plus estate-tax states nearest Illinois on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
Illinois estate tax starts at $4M — far below the federal exemption. Graduated rates 0.8%-16%.
Inheritance Tax
Beneficiaries owe no state inheritance tax in Illinois
Probate Costs
Small estate affidavit for estates under $100,000
Probate Code
Illinois has not adopted the Uniform Probate Code.
Property System
Illinois follows common-law (separate property) rules.
Federal estate-tax returns filed - Illinois
Returns filed by state residents, by IRS filing year
Illinois probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Illinois
IRS Statistics of Income data showing estate tax returns filed by Illinois residents.
What changed: reported federal estate-tax returns increased by 34 from 268 in 2022 to 302 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 302 | $8.6B | $0.5B | $181K |
| 2022 | 268 | $8.4B | $0.8B | $330,882K |
| 2021 | 206 | $6.2B | $0.5B | $285,691K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Illinois estate-tax shape: ESTATE-ONLY·HIGH-FEE·SOI-HEAVY
Illinois adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints 302 federal returns here in the latest filing year, a heavy SOI footprint. Exemption $4,000,000 with rates from 0.8% to 16%; no spousal portability.
IRS Statistics of Income data show 302 federal estate tax returns filed by Illinois residents in filing year 2023, reporting $8.56 billion in combined gross estate value. Net federal estate tax paid totaled $0.49 billion that year. Multi-year SOI average: roughly 259 taxable filings/year. Effective federal rate on reported gross estates ≈ 7.8%.
Probate clock 9–18 mo · max filing $500 · corpus #40 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $100,000.
States with similar estate-tax and probate profiles to Illinois
Similar exemption threshold
Nearest estate-tax states by exemption ($4M here).
Similar top marginal rate
Nearest estate-tax states by top rate (16% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($500 here).
Illinois Estate Tax FAQs
Does Illinois have an estate tax?
Yes. Illinois has a state estate tax with a $4,000,000 exemption, with rates from 0.8% to 16%. This is in addition to the federal estate tax.
Does Illinois have an inheritance tax?
No. Illinois does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Illinois has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Illinois?
Probate in Illinois typically takes 9 to 18 months. Estates under $100,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Illinois?
Court filing fees in Illinois range from $238 to $500. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does Illinois sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Illinois ranks #40 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in Illinois?
Yes. Common probate avoidance strategies in Illinois include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Illinois also offers a simplified process for small estates under $100,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Illinois residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Illinois residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most Illinois estates.
How Illinois’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.
Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.