# 35 ILCS 5/201: Section 201

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201

## Section

- **Citation:** 35 ILCS 5/201
- **Heading:** Section 201
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 35 / Act 5 / Section 201

## Text

(35 ILCS 5/201) Sec. 201. Tax imposed. (a) In general. A tax measured by net income is hereby imposed on every individual, corporation, trust and estate for each taxable year ending after July 31, 1969 on the privilege of earning or receiving income in or as a resident of this State. Such tax shall be in addition to all other occupation or privilege taxes imposed by this State or by any municipal corporation or political subdivision thereof. (b) Rates. The tax imposed by subsection (a) of this Section shall be determined as follows, except as adjusted by subsection (d-1): (1) In the case of an individual, trust or estate, for taxable years ending prior to

## Nearby sections

- [35 ILCS 5/101 Section 101](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S101.md)
- [35 ILCS 5/102 Section 102](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S102.md)
- [35 ILCS 5/103 Section 103](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S103.md)
- [35 ILCS 5/201 Section 201](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.md)
- [35 ILCS 5/201.1 Section 201.1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.1.md)
- [35 ILCS 5/201.5 Section 201.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.5.md)
- [35 ILCS 5/202 Section 202](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.md)
- [35 ILCS 5/202.3 Section 202.3](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.3.md)
- [35 ILCS 5/202.4 Section 202.4](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.4.md)
- [35 ILCS 5/202.5 Section 202.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.5.md)
- [35 ILCS 5/203 Section 203](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S203.md)
- [35 ILCS 5/204 Section 204](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S204.md)
- [35 ILCS 5/205 Section 205](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S205.md)
- [35 ILCS 5/206 Section 206](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201. Check the current official text before relying on it. Not legal advice.