Minnesota and Illinois compete for title of the Midwest's highest-tax state — but they impose their burden very differently. Minnesota's progressive income tax reaches 9.85% at $193,240 (one of the highest state income tax top rates in the US). Illinois has a simpler 4.95% flat rate but compensates with property tax averaging ~2.08% — the highest effective rate in the Midwest and among the highest in the US. For a Minneapolis resident earning $100,000: Minnesota income tax approximately $5,720 vs Illinois $4,950 — Minnesota costs $770 more on income tax. But on a $300,000 home: Illinois property tax approximately $6,240/year vs Minnesota's $3,330. Illinois total burden at $100,000 income: approximately $11,190 vs Minnesota's $9,050 — Illinois costs approximately $2,140 more due to property tax dominating. The crossover is roughly at $500,000 income where Minnesota's 9.85% top rate makes it comparable to or more expensive than Illinois.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🌲 Minnesota

9.85%

Top Rate (above $193,240)

Progressive 5.35% to 9.85%; 4 brackets; property tax ~1.11%; no city income tax

🌽 Illinois

4.95%

Flat Rate

Flat 4.95% income tax; highest property tax in Midwest ~2.08%; Chicago has no separate city income tax

Typical Annual Savings

At $100,000 income:

$2,100

That is $175/month back in your pocket!

Tax Savings by Income Level

IncomeMN TaxIL TaxSavings10-Year
$60,000 $3,282 MN income tax (~5.47% effective); ~$2,220 property ($200K × 1.11%) = ~$5,502 total$2,970 IL income tax (4.95%); ~$4,160 property ($200K × 2.08%) = ~$7,130 totalMN saves ~$1,628$16,280
$100,000 $5,720 MN income tax (~5.72% effective); ~$3,330 property ($300K × 1.11%) = ~$9,050 total$4,950 IL income tax (4.95%); ~$6,240 property ($300K × 2.08%) = ~$11,190 totalMN saves ~$2,140$21,400
$150,000 $9,420 MN income tax (~6.28% effective); ~$4,440 property ($400K × 1.11%) = ~$13,860 total$7,425 IL income tax; ~$8,320 property ($400K × 2.08%) = ~$15,745 totalMN saves ~$1,885$18,850
$200,000 $14,270 MN income tax (~7.14% effective); ~$5,550 property ($500K × 1.11%) = ~$19,820 total$9,900 IL income tax; ~$10,400 property ($500K × 2.08%) = ~$20,300 totalEssentially equal; MN slightly better$2,500
$400,000 $34,240 MN income tax (~8.56% effective); ~$7,770 property ($700K × 1.11%) = ~$42,010 total$19,800 IL income tax; ~$14,560 property ($700K × 2.08%) = ~$34,360 totalIL saves ~$7,650 at high incomesIL better above ~$300K

Minnesota Pros and Cons

✅ Pros

  • Lower property tax than Illinois: Minnesota's ~1.11% effective property tax rate is roughly half of Illinois's ~2.08%; on a $400,000 home, approximately $3,880/year less than Illinois; this difference dominates the comparison for most homeowners at incomes below $250,000
  • High quality of public services: Minnesota consistently ranks near the top nationally for education quality, healthcare access (Mayo Clinic Rochester, University of Minnesota Medical School), and public infrastructure; residents generally receive strong value for their tax dollars
  • Minneapolis-St. Paul metro economy: the Twin Cities hosts Target, UnitedHealth Group, 3M, General Mills, US Bancorp, and multiple Fortune 500 companies in an economy more diversified than Illinois's Chicago-dominated structure
  • No flat tax cliff: Minnesota's progressive structure means lower-income residents pay lower effective rates; the 5.35% first bracket ($0–$31,690) is lower than Illinois's 4.95% flat rate, meaning Minnesota is cheaper than Illinois for modest earners despite having a higher top rate

❌ Cons

  • High top income tax rate: Minnesota's 9.85% top rate (above $193,240 single) is the fourth-highest state income tax in the US; at $300,000 income, Minnesota income tax approximately $23,800 vs Illinois's $14,850 — a $8,950 difference favoring Illinois for high earners
  • No income tax reform trajectory: unlike North Carolina's path to 2.49% or Iowa's recent cuts, Minnesota has not enacted scheduled income tax reductions; the 9.85% top rate has been in place since 2013 with no reform legislation pending
  • Cold winters: Minnesota's winters are among the harshest in the contiguous US — a significant quality-of-life and utility cost consideration vs Illinois (Chicago is cold but less extreme than Minneapolis)
  • Capital gains taxed at ordinary rates: Minnesota taxes long-term capital gains at ordinary income rates (up to 9.85%) — a significant disadvantage for investors and business sale events

Illinois Pros and Cons

✅ Pros

  • Simple flat income tax: Illinois's 4.95% flat rate is lower than Minnesota's effective rate for all earners above approximately $60,000; at $400,000 income, Illinois saves over $14,000/year on income taxes vs Minnesota
  • Chicago economic powerhouse: Chicago is the US's third-largest metro and offers the most diverse large-city economy in the Midwest — financial services (CME Group, Citadel, Northern Trust), consulting (McKinsey, BCG, Accenture HQ Americas), consumer goods (Kraft Heinz, Abbott), and tech
  • Lower income tax than perception: at 4.95%, Illinois's flat income tax is below the national median for states with income tax; the state's reputation as high-tax comes primarily from property tax, not income tax
  • Illinois constitutional protection of flat tax: Illinois's flat income tax structure is embedded in the state constitution; a 2020 referendum to allow progressive income tax was rejected by voters — limiting future tax increases

❌ Cons

  • Highest property tax in the Midwest: Illinois's ~2.08% effective property tax is the Midwest's highest and among the US's top 5; on a $400,000 home, approximately $8,320/year; suburban Chicago homeowners in Cook County, DuPage County, and Lake County routinely pay $10,000–15,000+/year
  • Illinois fiscal crisis: Illinois carries one of the worst-funded public pension systems in the US — a multi-hundred-billion-dollar unfunded liability that creates ongoing pressure for property tax and revenue increases rather than reductions
  • No scheduled property or income tax relief: Illinois has not enacted meaningful tax reform; the fiscal crisis makes reductions politically nearly impossible; residents must factor in ongoing risk of property tax increases
  • Chicago population and tax flight: Chicago is losing high-income residents and businesses to Florida, Texas, and Tennessee at an accelerating rate; the city's financial challenges may force further local tax increases
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Frequently Asked Questions

Q: At what income does Minnesota become more expensive than Illinois?

The crossover depends on home value. For a $400,000 home (typical Twin Cities or Chicago suburban purchase): Minnesota becomes more expensive than Illinois at approximately $200,000–250,000 annual income (where Minnesota's progressive rate starts significantly exceeding Illinois's flat 4.95% by more than the property tax saving). For a $600,000 home (luxury suburban purchase): the crossover is higher — approximately $300,000–350,000 income, since the property tax saving is larger. The general rule: the higher your home value relative to income, the more likely Minnesota is cheaper. For high-earning renters, Illinois is almost always cheaper than Minnesota on total state and local income tax.

Q: Why is Illinois's property tax so high?

Illinois's high property tax (~2.08% effective rate) has several structural causes: (1) Illinois relies heavily on local property taxes to fund public schools, with limited state-level equalization; (2) the fragmented local government structure (Illinois has over 7,000 taxing districts — school districts, park districts, library districts, fire protection districts — each levying their own taxes on the same property); (3) escalating pension obligations for public school teachers and local government employees are funded largely through property taxes; (4) Chicago and Cook County face particular fiscal pressure from population decline and commercial property reassessments. Suburban Cook County homeowners often pay effective rates of 2.0–2.5%, with some townships exceeding 3%.

Q: Does Minnesota tax Social Security benefits?

Yes — Minnesota is one of the few states that taxes Social Security benefits. Minnesota does, however, provide a subtraction that exempts a portion of Social Security income for lower-income filers. For 2024: the subtraction phases out between $75,000–$105,000 AGI (single) and $95,000–$145,000 (married filing jointly). Retirees below these thresholds may partially or fully exempt Social Security from MN tax. Above the phase-out thresholds, Social Security is fully taxable at Minnesota's progressive rates. Illinois, by contrast, does not tax Social Security benefits and also exempts pension income for state and local government employees.

Q: How do Minneapolis and Chicago compare for total cost of living with taxes?

At $100,000 income as a homeowner: Minneapolis (MN) approximately $9,050/year in state income + property taxes vs Chicago suburban (IL) approximately $11,190/year. Minneapolis is roughly $2,000–2,500/year cheaper in taxes at this income level. However, Chicago's housing market diverges significantly by location — Chicago proper vs suburban Chicago costs vary enormously. Minneapolis has lower housing costs overall vs the Chicago metro (median Twin Cities home ~$340,000 vs Chicago suburban median ~$375,000). Combined with Minnesota's lower property tax, Minneapolis-area total housing carrying costs are materially lower than comparable Chicago suburban locations despite Minnesota's higher income tax rates at middle incomes.

Q: Is Illinois planning any tax reform?

The prospects for meaningful Illinois tax reform are limited. The failed 2020 constitutional amendment (which would have allowed progressive income tax) resulted from widespread concern that it would open the door to higher taxes on moderate earners. Illinois's flat 4.95% rate is constitutionally protected unless another amendment passes — a high bar. Property tax reform has been proposed repeatedly but faces resistance from the thousands of local taxing bodies that depend on those revenues and the pension system that requires ongoing funding. Illinois's fiscal situation (pension debt, bond ratings) makes tax reductions extremely difficult to finance. Short-term property tax freezes have been discussed but not implemented. Compared to Minnesota — which also has no reform trajectory — both states are relatively static tax environments.

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