title: Illinois — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/illinois/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Illinois](https://advennt.io/jurisdictions/illinois/) Tax Illinois · Question 05 of 11 # Tax: What is the tax take? Unfavourable · Confirmed · AI-generated · [Back to full Illinois report →](https://advennt.io/jurisdictions/illinois/) Key section parameters | Jurisdiction | Illinois (US-IL) | |---|---| | Regulator | Recorded in register | | Favourability | Unfavourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Sports wagering is taxed on adjusted gross receipts (GGR). Under P.A. 103-0592, effective 1 July 2024, a graduated structure applies: 20% up to $30M, 25% $30-50M, 30% $50-100M, 35% $100-200M, and 40% above $200M — superseding the prior flat 15%. From 1 July 2025 a per-wager fee applies to online wag… ## Full section analysis Sports wagering is taxed on adjusted gross receipts (GGR). Under P.A. 103-0592, effective 1 July 2024, a graduated structure applies: 20% up to $30M, 25% $30-50M, 30% $50-100M, 35% $100-200M, and 40% above $200M — superseding the prior flat 15%. From 1 July 2025 a per-wager fee applies to online wagers ($0.25 on the first 20M, $0.50 thereafter). Chicago added a 10.25% municipal levy from 1 January 2026 and Cook County imposes 2%. The 40% top bracket is among the highest in the US and captures most DraftKings and FanDuel Illinois revenue.