The Midwest escape route. Illinois' 4.95% flat tax seems moderate, but it's paired with America's 2nd-highest property taxes (2.08% average). Arizona's 2.5% flat rate is the lowest among all income tax states. At $100,000: Illinois $4,950 vs Arizona $2,500—save $2,450/year. Add property tax savings (IL 2.08% vs AZ 0.62%) and the move saves dramatically more. Phoenix's tech boom (Intel, TSMC) and Scottsdale's retirement appeal draw Chicago-area residents fleeing taxes and winters.

By CountryTaxCalc Research Team

Last Updated: April 2026

The Big Picture

🌽 Illinois

4.95%

Flat Tax

Flat rate + high property

🌵 Arizona

2.5%

Lowest Flat Tax

Lowest among income tax states

Typical Annual Savings

At $100,000 income:

$2,450

That is $204/month back in your pocket!

Tax Savings by Income Level

IncomeIL TaxAZ TaxSavings10-Year
$50,000 $2,475$1,250AZ saves $1,225$12,250
$75,000 $3,713$1,875AZ saves $1,838$18,380
$100,000 $4,950$2,500AZ saves $2,450$24,500
$150,000 $7,425$3,750AZ saves $3,675$36,750
$250,000 $12,375$6,250AZ saves $6,125$61,250
$500,000 $24,750$12,500AZ saves $12,250$122,500

Illinois Pros and Cons

✅ Pros

  • Chicago: world-class city with major job market
  • Fortune 500 HQ capital of Midwest (Boeing, Caterpillar, McDonald's)
  • Strong in finance, healthcare, manufacturing
  • Four seasons and Great Lakes recreation

❌ Cons

  • 4.95% income tax PLUS 2nd-highest property taxes (2.08%)
  • Pension crisis threatening future tax increases
  • Brutal winters (negative wind chills)
  • Population decline—lost House seat in 2020 census

Arizona Pros and Cons

✅ Pros

  • 2.5% flat tax—lowest among income tax states
  • Low property tax (0.62% vs IL 2.08%)
  • Year-round sunshine (300+ days)
  • Booming economy: semiconductors, tech, healthcare

❌ Cons

  • Extreme summer heat (110°F+ for months)
  • Car-dependent—virtually no public transit
  • Water scarcity concerns long-term
  • Smaller job market than Chicago
💡

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Frequently Asked Questions

Q: How much will I really save moving from Illinois to Arizona?

Income tax at $100K: save $2,450/year (IL $4,950 → AZ $2,500). Property tax is where it gets dramatic: Illinois average 2.08% vs Arizona 0.62%. On a $400K home: IL charges $8,320/year vs AZ $2,480—save $5,840/year. Combined income + property tax savings: $8,290/year. Over 10 years: $82,900.

Q: Is Arizona's 2.5% rate really the lowest in America?

Yes—among the 41 states with income tax, Arizona's 2.5% flat rate is the absolute lowest. Only the 9 no-tax states (FL, TX, NV, WA, TN, WY, SD, AK, NH partial) have lower rates at 0%. Arizona achieved this through 2023 tax reform, dropping from a 4-bracket system (up to 4.5%) to 2.5% flat.

Q: Can I handle Arizona's extreme heat coming from Chicago?

It's a significant adjustment. Phoenix summers: 100-115°F for 4+ months. AC runs 24/7; electric bills hit $300-500/month June-September. Many do reverse-snowbird: spend summers elsewhere or in Arizona's cooler mountain towns (Flagstaff 7,000 ft elevation, 15-20°F cooler). Scottsdale retirees often have dual residences to escape summer.

Q: How does Phoenix's job market compare to Chicago?

Smaller but growing fast. Phoenix is a semiconductor hub: Intel ($20B expansion), TSMC ($40B fab), and supplier companies. Healthcare is huge (Mayo Clinic, Banner Health). Finance and tech are growing. Chicago has more Fortune 500s and deeper professional services, but Phoenix's growth rate exceeds Chicago's, which is losing companies to lower-tax states.

Q: What about Illinois' pension crisis?

Illinois has ~$140 billion in unfunded pension liabilities—worst in the nation. Many analysts expect future tax increases to address this. The state constitution protects pensions, limiting solutions. This uncertainty drives outmigration. Arizona has no such crisis—its pension systems are relatively well-funded. For long-term tax stability, Arizona is the safer bet.

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