What is the Illinois state lodging tax rate?

6% statewide. Illinois assesses a 6% state Hotel Operators' Occupation Tax that applies to STRs of fewer than 30 days. Chicago is the headline jurisdiction: city hotel accommodations tax of 4.5%, plus a 1% Cook County tax, plus a 6% Vacation Rental and Shared Housing surcharge — total Chicago rate exceeds 17% on bookings. Smaller cities like Springfield and Rockford add 2–4%. Airbnb collects the state portion under a 2017 voluntary collection agreement; Chicago city tax is collected separately by Airbnb but not by Vrbo, so cross-platform hosts have a Chicago-specific compliance gap to mind.

Do Airbnb and Vrbo collect Illinois lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Illinois?

Cities and counties may add 0% to 7.5% on top of the state rate.

Where can I see the official source?

The authoritative source is the Illinois Department of Revenue at https://tax.illinois.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Illinois Lodging Tax Calculator

How Illinois lodging tax works

Illinois charges a 6% state Hotel Operators’ Occupation Tax (HOOT) on stays under 30 nights, plus local hotel taxes up to roughly 7.5% added by counties, municipalities, and special districts. Combined effective rates land in the 11.5% to 17.5% range depending on location. Top STR markets:

Chicago — 6% state + 4.5% city + 1% MPEA + 1% Illinois Sports Facilities + a 4% Vacation Rental and Shared Housing Surcharge layered on top for STRs specifically = effective ~17.4%. Chicago STRs carry the country’s highest single-city stack.
Galena — 6% state + 5% city = 11%. Major weekend-getaway market from Chicago/Milwaukee.
Lake Geneva Region (Illinois side near the WI border) — 6% state + ~5% local = 11%.
Springfield, Champaign-Urbana, Peoria — 6% state + 5–7% local = 11–13%.

Stays of 30 consecutive nights or longer are exempt from the state HOOT.

Chicago’s Vacation Rental Surcharge

Chicago is special: in addition to the standard hotel tax stack, STR listings carry a dedicated 4% Vacation Rental Surcharge that funds homelessness services. This applies on top of the regular hotel taxes. Airbnb and Vrbo collect this from guests automatically for Chicago listings — you don’t file it, but it shows up on the guest invoice.

Platform collection

Airbnb and Vrbo both collect and remit the 6% state HOOT in Illinois under marketplace facilitator rules. For Chicago, both platforms also collect the full city stack (4.5% hotel, 1% MPEA, 1% sports facilities, 4% vacation rental surcharge). Outside Chicago, most local hotel taxes are NOT collected by the platforms — that falls on the host.

What this means in practice

Chicago hosts — both state and city tax stack are handled by the platform. But you must hold a current City of Chicago Shared Housing License before listing. Compliance enforcement is aggressive.
Outside Chicago hosts — state HOOT handled, but you’ll likely need to register with your municipality for the local hotel tax and file monthly or quarterly.
Galena hosts — register with the City of Galena for the 5% local lodging tax.
30+ night stays — exempt from state HOOT.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate that applies to your address. Chicago hosts: use 11.4% (the full city stack on top of state). Galena: 5%. Most downstate cities: 5–7%.
The result shows the effective rate, total tax, and what the guest sees.

Source: Illinois Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing.