AutoTaxCalculatorIllinois car sales tax at a dealer
Dealer sale: tax = (selling price − trade-in) × the rate at the dealer's location. A $30,000 car with a $10,000 trade-in, at an 8% location, owes $1,600.
When you buy from a registered Illinois dealer, the dealer reports the sale on Form ST-556 and usually files it with your title paperwork. The rate is the one printed on the dealer's return for its standard business location, which is the state rate plus that area's local taxes. The return is due within 20 calendar days of delivery.
Trade-ins: a qualified trade-in, meaning an item you give the dealer to reduce the price and that the dealer may subtract, comes off before tax. Illinois capped this credit at $10,000 for sales from January 1, 2020 through December 31, 2021. For sales on or after January 1, 2022, there's no cap.
Private sales: the RUT-50 flat tax
Buying from a private party works completely differently. You pay the Private Party Vehicle Use Tax on Form RUT-50 within 30 days of acquiring the car. It's a flat amount, not a percentage, and no trade-in deduction is allowed. Gifts and even trades use the fair market value.
| Vehicle age (price under $15,000) | Tax due |
|---|---|
| 1 year or less | $465 |
| 2 | $365 |
| 3 | $290 |
| 4 | $240 |
| 5 | $190 |
| 6 | $165 |
| 7 | $155 |
| 8 | $140 |
| 9 | $125 |
| 10 | $115 |
| 11 or more | $100 |
| Price or fair market value ($15,000 or more) | Tax due |
|---|---|
| $15,000 – $19,999.99 | $850 |
| $20,000 – $24,999.99 | $1,100 |
| $25,000 – $29,999.99 | $1,350 |
| $30,000 – $49,999.99 | $1,600 |
| $50,000 – $99,999.99 | $2,600 |
| $100,000 – $999,999.99 | $5,100 |
| $1,000,000 or more | $10,100 |
The age is the year you apply for title minus the vehicle's model year. A 2020 model titled in 2026 is 6 years old.
The $15 exception and exemptions
The tax is just $15 when the car is transferred to you or bought from your spouse (including a civil union partner), parent, brother, sister or child, including adopted children. It's also $15 for an estate gift to a beneficiary other than a surviving spouse, and for some business reorganizations where ownership doesn't really change. Step-relatives, in-laws and grandparents don't qualify. Motorcycles and ATVs pay a flat $25.
If you're moving to Illinois and used the car in another state for at least three months as a nonresident individual, no Illinois use tax is due. You still file the form to show it. Military members whose home of record is Illinois don't qualify for this exemption.
Chicago and Cook County private party taxes
If you live in the City of Chicago or anywhere in Cook County, you also owe local private party vehicle use taxes, filed with RUT-50:
| Vehicle age | City of Chicago | Cook County |
|---|---|---|
| 3 years or newer | $80 | $225 |
| 4 to 8 years | $65 | $175 |
| 9 to 14 years | $50 | $90 |
| 15 years or older | $0 | $90 |
| Family/estate/business exception | $15 ($0 at 15+ years) | $25 |
Because Chicago is in Cook County, a Chicago resident usually pays both.
Worked examples
Dealer: $30,000 SUV, $10,000 trade-in, dealer location rate 8%
- Taxable: $30,000 − $10,000 = $20,000
- Tax: $20,000 × 8% = $1,600.00
Private sale: a 2020 sedan bought in 2026 for $12,000, buyer lives in Chicago
- Under $15,000, so Table A: age 6 = $165
- Chicago (4–8 years) $65 + Cook County (4–8 years) $175
- Total: $405.00
Private sale: $22,000 for a two-year-old car, outside Cook County
- $15,000 or more, so Table B: $20,000–$24,999.99 = $1,100
Frequently asked questions
Why is private-sale tax a flat amount in Illinois?
Because private sales use a separate tax, the Private Party Vehicle Use Tax, with its own fixed tables by age and price. Dealer sales use the regular sales tax.
Can I avoid Table B by writing a lower price?
The form asks for the purchase price or fair market value. When there's no stated price, such as a gift, fair market value must be used, and you can get it from a licensed dealer.
When is RUT-50 due?
Within 30 days of acquiring the vehicle, or within 30 days of bringing it into Illinois if you got it elsewhere. Late filing and late payment penalties apply after that.
Sources
- Illinois Department of Revenue: RUT-50 instructions
- Illinois Department of Revenue: RUT-6, local private party taxes
- Illinois Department of Revenue: ST-556 instructions, R-12/24 (PDF)
- Illinois Department of Revenue: Vehicle tax FAQs
This calculator gives an estimate. The Illinois Department of Revenue determines the final tax. How we calculate