State guide — IL

Illinois tipped & gig worker guide.

State minimum wage, tipped direct wage, tip credit rules, and state income tax — what the law actually looks like for Illinois service workers.

Minimum wage

$15.00

state minimum, 2026

Tipped wage

$9.00

direct, before tips

State income tax

4.95%

flat

Tip credit

$6.00

allowed

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