Changeflow GovPing Tax County Motor Fuel Tax Rates Effective July 2026
Routine Notice Amended Final

County Motor Fuel Tax Rates Effective July 2026

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Summary

The Illinois Department of Revenue has published the updated County Motor Fuel Tax rates for four counties, effective July 1, 2026 through June 30, 2027. The annual rate increase is 2.68%, equal to the percentage increase in the Consumer Price Index for All Urban Consumers for the 12 months ending March 2026, rounded to the nearest one-tenth of one cent. DuPage County rates increase to 10.0 cents per gallon, Lake County to 4.9 cents, McHenry County to 8.7 cents, and Will County to 5.1 cents per gallon.

Published by IL DOR on tax.illinois.gov . Detected, standardized, and enriched by GovPing. Review our methodology and editorial standards .

What changed

The Illinois Department of Revenue has adjusted the County Motor Fuel Tax rates for DuPage, Lake, McHenry, and Will counties based on the annual CPI-U increase of 2.68%. The new rates apply from July 1, 2026 through June 30, 2027. Affected retailers making retail sales of motor fuel in these counties must apply the updated tax rates at the point of sale and ensure compliance with the County Motor Fuel Tax Law requirements.

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Apr 21, 2026

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FY 2026-22
April 2026

David Harris, Director

This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.

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FY 2026-22, Change in the County Motor Fuel Tax Rate, Effective July 1, 2026, through June 30, 2027

To: All Retailers Making Retail Sales of Motor Fuel That Are Subject to County Motor Fuel Tax

The County Motor Fuel Tax Law (55 ILCS 5/5-1035.1) allows certain counties to impose a tax in the county on retail sales of motor fuel used in motor vehicles operating on Illinois public highways and in recreational type watercraft operating on Illinois waters. The sales must be for the purchaser's use or consumption and not for the purpose of resale.

The Law requires the Illinois Department of Revenue (IDOR) to determine an annual rate increase to take effect on July 1 of each year and continue through June 30 of the next year. The rate increase shall be equal to the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor for the 12 months ending in March of the year in which the increase takes place, rounded to the nearest one-tenth of one cent. Each new rate may not exceed the rate in effect on June 30 of the previous year plus one cent. The percentage increase determined by IDOR for July 1, 2026, is 2.68% (.0268).

What are the County Motor Fuel Tax Rates from July 1, 2026, through June 30, 2027?

From July 1, 2026, through June 30, 2027, the County Motor Fuel Tax rates are as follows:

| DuPage County | 10.0¢ per gallon |
| Lake County | 4.9¢ per gallon |
| McHenry County | 8.7¢ per gallon |
| Will County | 5.1¢ per gallon |
Rate information is available in the MyTax Illinois Tax Rate Finder at mytax.illinois.gov. Use MyTax Illinois to file and pay your County Motor Fuel Tax returns.

Printed by authority of the State of Illinois - Electronic only, One copy

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County Motor Fuel Tax Law

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Last updated

Classification

Agency
IL DOR
Published
April 1st, 2026
Compliance deadline
July 1st, 2026 (71 days)
Instrument
Notice
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Minor
Document ID
55 ILCS 5/5-1035.1

Who this affects

Applies to
Retailers Transportation companies
Industry sector
4231 Wholesale Trade 4841 Trucking & Logistics
Activity scope
Motor fuel sales Fuel tax compliance County tax administration
Geographic scope
Illinois US-IL

Taxonomy

Primary area
Taxation
Operational domain
Finance
Topics
Energy Transportation

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