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

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State estate-tax exemption · Moderate exemption vs. federal
$4M
Estate-tax top rate · High top rate
16%
Inheritance tax · Most states have none
None
Typical probate timeline · Slower than most states
9–18 mo

The verdict

Illinois taxes estates above $4M at up to 16%, and probate typically takes about 14 months, putting it in the 2nd percentile of 51 for estate-friendliness, one of the least estate-friendly states (tied with 3 others).

2nd
Estate-friendliness percentile of 51
1.4/5
Estate-friendliness score
13/100
Probate Burden Score (F)
13
States with a state-level estate tax

Estate-friendliness blends tax presence, probate cost and timeline into one composite score. Illinois ranks ahead of 1 of the other 50 states on that composite. On maximum probate filing fee alone, Illinois sits #40 of 51 (lowest fee = #1).

F
Probate Burden Score
13/100
Illinois · 2 of 4 dimensions reported

Based on this state's own probate-cost record -- filing fee, timeline, executor fee, and attorney fee -- each benchmarked against every tracked state (50 states + DC). Not a measure of estate-tax or inheritance-tax burden, which are shown separately above.

Filing Fee F $500
Maximum probate court filing fee
Timeline F 18 mo
Upper-bound estimated probate timeline
Executor Fee N/A N/A
Not statutorily fixed as a percentage in this state
Attorney Fee N/A N/A
Not a fixed statutory percentage in this state (hourly or negotiated)

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/.

0M 3M 6M 9M 12M 15M OR · lowest IL · this state MD · near CT · highest 1M 3M 4M 5M 5M 5M 15M

Source: Tax Foundation state estate & inheritance tax survey As of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey

State Estate Tax

Exemption $4,000,000
Top Rate 16%
Min Rate 0.8%
Portability No

Illinois estate tax starts at $4M — far below the federal exemption. Graduated rates 0.8%-16%.

Inheritance Tax

No Inheritance Tax

Beneficiaries owe no state inheritance tax in Illinois

Probate Costs

Filing Fee $238–$500
Attorney Fee hourly
Timeline 9–18 months
Small Estate Threshold $100,000

Small estate affidavit for estates under $100,000

Probate Code

Uniform Probate Code Not Adopted

Illinois has not adopted the Uniform Probate Code.

Property System

Community Property No (Common Law)

Illinois follows common-law (separate property) rules.

Federal estate-tax returns filed - Illinois

Returns filed by state residents, by IRS filing year

0 50 100 150 200 250 300 350 2021 2022 2023 206 268 302

Illinois probate timeline

Months from filing to distribution, minimum, typical, and maximum

9 mo18 moIllinois14 mo

Source: Illinois probate statutes · Uniform Probate Code As of current

Illinois's probate timeline vs. every US state

Upper-bound probate duration (18 mo) across all 51 states

18 Longer than most longer than 61% of 51 states

every US state, bucketed by value

Each bar is a band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.

Source PlainEstate probate-timeline dataset, all 51 states · current

Cost vs. speed, all 51 states

Where Illinois lands on cost and speed together

Each dot is a state, plotted by its maximum court filing fee (x) against its upper-bound probate timeline (y). States that adopted the Uniform Probate Code average $344 and 13.6 months to probate; states that haven't average $457 and 15 months. Streamlining the legal process correlates with a cheaper court-fee schedule too, not just a faster one.

Cheap & fastCostly but quickCheap but slowCostly & slow$109.7$408.3$707$1005.6$1304.311.4 mo14.7 mo18 mo21.3 mo24.6 moMax filing feeMax probate timelineAlabama, Max filing fee: $500 · Max probate timeline: 12 moAlaska, Max filing fee: $200 · Max probate timeline: 12 moArizona, Max filing fee: $380 · Max probate timeline: 12 moArkansas, Max filing fee: $300 · Max probate timeline: 18 moCalifornia, Max filing fee: $435 · Max probate timeline: 18 moColorado, Max filing fee: $164 · Max probate timeline: 12 moConnecticut, Max filing fee: $200 · Max probate timeline: 18 moDelaware, Max filing fee: $500 · Max probate timeline: 12 moDistrict of Columbia, Max filing fee: $300 · Max probate timeline: 18 moFlorida, Max filing fee: $400 · Max probate timeline: 18 moGeorgia, Max filing fee: $300 · Max probate timeline: 12 moHawaii, Max filing fee: $300 · Max probate timeline: 18 moIdaho, Max filing fee: $200 · Max probate timeline: 12 moIllinois, Max filing fee: $500 · Max probate timeline: 18 mo (highlighted)Indiana, Max filing fee: $200 · Max probate timeline: 12 moIowa, Max filing fee: $450 · Max probate timeline: 18 moKansas, Max filing fee: $300 · Max probate timeline: 12 moKentucky, Max filing fee: $300 · Max probate timeline: 12 moLouisiana, Max filing fee: $400 · Max probate timeline: 18 moMaine, Max filing fee: $250 · Max probate timeline: 12 moMaryland, Max filing fee: $1000 · Max probate timeline: 18 moMassachusetts, Max filing fee: $1000 · Max probate timeline: 18 moMichigan, Max filing fee: $600 · Max probate timeline: 12 moMinnesota, Max filing fee: $600 · Max probate timeline: 12 moMississippi, Max filing fee: $300 · Max probate timeline: 12 moMissouri, Max filing fee: $400 · Max probate timeline: 12 moMontana, Max filing fee: $200 · Max probate timeline: 12 moNebraska, Max filing fee: $200 · Max probate timeline: 12 moNevada, Max filing fee: $500 · Max probate timeline: 12 moNew Hampshire, Max filing fee: $300 · Max probate timeline: 12 moNew Jersey, Max filing fee: $500 · Max probate timeline: 18 moNew Mexico, Max filing fee: $300 · Max probate timeline: 12 moNew York, Max filing fee: $1250 · Max probate timeline: 24 moNorth Carolina, Max filing fee: $600 · Max probate timeline: 18 moNorth Dakota, Max filing fee: $200 · Max probate timeline: 12 moOhio, Max filing fee: $500 · Max probate timeline: 18 moOklahoma, Max filing fee: $400 · Max probate timeline: 18 moOregon, Max filing fee: $500 · Max probate timeline: 12 moPennsylvania, Max filing fee: $700 · Max probate timeline: 18 moRhode Island, Max filing fee: $400 · Max probate timeline: 18 moSouth Carolina, Max filing fee: $500 · Max probate timeline: 18 moSouth Dakota, Max filing fee: $300 · Max probate timeline: 12 moTennessee, Max filing fee: $500 · Max probate timeline: 18 moTexas, Max filing fee: $400 · Max probate timeline: 12 moUtah, Max filing fee: $350 · Max probate timeline: 12 moVermont, Max filing fee: $450 · Max probate timeline: 12 moVirginia, Max filing fee: $400 · Max probate timeline: 12 moWashington, Max filing fee: $400 · Max probate timeline: 12 moWest Virginia, Max filing fee: $300 · Max probate timeline: 12 moWisconsin, Max filing fee: $250 · Max probate timeline: 12 moWyoming, Max filing fee: $300 · Max probate timeline: 12 mo
All 51 states; crosshairs mark the national average ($415, 14.5 mo). Illinois highlighted. Indigo = UPC-adopted states, teal = states that haven't adopted it.
View all 51 states as a list
  1. Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
  2. Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  3. Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
  4. Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  5. Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  6. Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  7. Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  8. North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  9. Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
  10. Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
  11. Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
  12. District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
  13. Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  14. Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
  15. Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
  16. Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
  17. Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
  18. New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
  19. New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  20. South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  21. West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  22. Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
  23. Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
  24. Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
  25. Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
  26. Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
  27. Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
  28. Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
  29. Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
  30. Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
  31. Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
  32. Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
  33. California : $435 max filing fee, 18 mo probate timeline (non-UPC)
  34. Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
  35. Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
  36. Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
  37. Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
  38. Illinois (highlighted above) : $500 max filing fee, 18 mo probate timeline (non-UPC)
  39. Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
  40. New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  41. Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
  42. Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
  43. South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  44. Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
  45. Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  46. Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  47. North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
  48. Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
  49. Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  50. Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  51. New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)

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).

District of Columbia $5M Maryland $5M Minnesota $3M Vermont $5M

Similar top marginal rate

Nearest estate-tax states by top rate (16% here).

District of Columbia 16% Maryland 16% Massachusetts 16% Minnesota 16%

Similar probate filing fee

Nearest states by maximum probate filing fee ($500 here).

Alabama $500 Delaware $500 Nevada $500 New Jersey $500

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.

Is Illinois's probate timeline shorter or longer than most states?

Illinois's upper-bound probate estimate of 18 months is shorter than 2% of the 51 states PlainEstate tracks (31 states have a shorter estimate, 1 have a longer one). A shorter upper bound means less exposure to worst-case delays, not a guarantee every estate closes that fast.

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.

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Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate.

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.

What to do with Illinois's numbers

Every state page here answers one question: what does the tax layer look like. These are the next steps.

  • Illinois is one of 13 states with a state-level estate tax; see how its exemption and top rate compare across the full set before assuming this is a typical rule. All 50 states
  • A documented plan (will, trust, beneficiary designations) determines who actually inherits, regardless of which state or federal tax layer applies. Estate planning basics
  • Full corpus context: see the current gift-tax exclusion and lifetime exemption that interact with any state-level threshold. Gift tax explained

Figures are compiled from IRS Statistics of Income and state statutes; verify current thresholds with a qualified attorney before acting.