If you buy a car from another person in Illinois rather than from a dealer, you owe the Illinois Private Party Vehicle Use Tax, and the 2026 amounts run from $100 for the oldest low-value cars up to $10,100 for purchases of $1 million or more. Vehicles under $15,000 are taxed on age; vehicles at $15,000 or more are taxed on price. Cook County and Chicago buyers owe additional local taxes on top. The full amount, along with Form RUT-50, is due within 30 days of the sale.
State Tax When the Price Is Under $15,000
When the purchase price or fair market value is below $15,000, the Illinois Department of Revenue taxes the car by model year, not by what you paid. The 2026 chart:
- 1 year old or newer (2025+): $465
- 2 years old (2024): $365
- 3 years old (2023): $290
- 4 years old (2022): $240
- 5 years old (2021): $190
- 6 years old (2020): $165
- 7 years old (2019): $155
- 8 years old (2018): $140
- 9 years old (2017): $125
- 10 years old (2016): $115
- 11 years or older (2015 and earlier): $100
The model year on the title decides the tier.1Illinois Department of Revenue. RUT-5 – Private Party Vehicle Use Tax Chart for 2026 A car that sells for $14,500 pays the flat age-based amount. The same car at $15,000 jumps to the price-based table below.
State Tax When the Price Is $15,000 or More
Once the purchase price or fair market value reaches $15,000, age stops mattering. The state charges a flat amount per bracket:
- $15,000 to $19,999.99: $850
- $20,000 to $24,999.99: $1,100
- $25,000 to $29,999.99: $1,350
- $30,000 to $49,999.99: $1,600
- $50,000 to $99,999.99: $2,600
- $100,000 to $999,999.99: $5,100
- $1,000,000 or more: $10,100
These are the state amounts only, before any county or city tax.1Illinois Department of Revenue. RUT-5 – Private Party Vehicle Use Tax Chart for 2026 Because each bracket is a step rather than a percentage, the move from $49,999 to $50,000 adds $1,000 of tax. If you are negotiating near a boundary, a small cut in the agreed price can save a surprising amount.
The $15 Rate for Family and Estate Transfers
Certain transfers drop the state tax to a flat $15:
- Purchases or transfers between a spouse (including a civil union partner), parent, brother, sister, or child, including adopted children. Step-relations, in-laws, and grandparent-to-grandchild transfers do not qualify.
- Vehicles given through an estate to a beneficiary other than a surviving spouse.
- Transfers tied to the organization, reorganization, dissolution, or partial liquidation of a business where beneficial ownership stays the same.
You document the qualifying relationship or circumstance when you file, mark the exception box on Form RUT-50, and enter $15 as the tax due.2Illinois Department of Revenue. RUT-50 Instructions for Private Party Vehicle Use Tax Transaction Farm implements used primarily in agriculture that do not require registration under the Illinois Vehicle Code are exempt entirely, as are qualifying ready-mix concrete trucks.1Illinois Department of Revenue. RUT-5 – Private Party Vehicle Use Tax Chart for 2026
Cook County Use Tax
If the title application lists a Cook County address, you owe a separate county tax on top of the state amount. It is not a flat $25. Cook County uses its own age-based schedule:
- 1 to 3 years old: $225
- 4 to 8 years old: $175
- 9 years and older: $90
- Motorcycles: $90
- Gifts and non-monetary transfers: $25
The tax applies to any motor vehicle titled or registered at a Cook County address, no matter where in Illinois you bought it.3Cook County Government. Non-Retailer Use Tax Driving downstate to buy from a private seller in Springfield does not get you out of it. The $25 figure applies only to gifts.
Chicago Home Rule Use Tax
Chicago residents face a third layer. The city charges a 1.25% use tax on the purchase price of titled personal property acquired from a seller outside Chicago, which includes private-party vehicle sales.4City of Chicago. Use Tax for Titled Personal Property A $20,000 car adds $250. A $40,000 car adds $500. The Chicago tax is calculated on actual price, not a bracket, so every dollar counts.
How the Three Layers Stack: A Worked Example
A Chicago resident buying a two-year-old vehicle for $25,000 owes:
- $1,350 in state tax (the $25,000–$29,999.99 bracket)
- $225 to Cook County (the 1-to-3-year tier)
- $312.50 to Chicago (1.25% of $25,000)
That totals $1,887.50 before any title transfer or registration fees. Forgetting one of the local layers is one of the most common mistakes buyers make at the Secretary of State’s office.
Filing Form RUT-50
The form is RUT-50, officially the Private Party Vehicle Use Tax Transaction Return. It is a carbon-copy form you pick up from a Secretary of State facility or a Department of Revenue office.5Illinois Department of Revenue. Private Party Vehicle Use Tax It captures the vehicle identification number, purchase date, purchase price, and a description of the vehicle including make, model, and year. Both buyer and seller sign to certify the details. If the seller is unavailable to sign, expect closer review. The form also contains the exception box for family or estate transfers and space to calculate your total including local add-ons.
Bring these to the Secretary of State with the form and your payment:
- The original title, signed by the seller, with the date of sale and odometer reading at transfer.6Illinois Secretary of State. Title and Registration Checklist
- A separate bill of sale listing the VIN, sale date, price, and both parties’ names and signatures. This protects you if the price on the title is ever questioned.
- Proof of Illinois liability insurance covering the vehicle.
- A valid driver’s license or state ID matching the address where you are titling the car.
If you are claiming the $15 family rate, bring documentation of the relationship, such as a birth or marriage certificate. For an estate transfer, bring a copy of the will or letters of administration showing you as a beneficiary.
Deadline and Penalties
Form RUT-50, your payment, and the title application go to the Illinois Secretary of State’s Vehicle Services Department. The deadline is 30 days from the date you acquired the vehicle if the sale happened in Illinois, or 30 days from the date you brought it into the state if you bought it elsewhere.2Illinois Department of Revenue. RUT-50 Instructions for Private Party Vehicle Use Tax Transaction Payment can be made by check, money order, or credit card, though cards usually carry a processing fee.
Miss the window or underreport the price and the penalties stack. The Illinois Department of Revenue applies a 20% penalty for negligent underreporting of the tax owed. Fraudulent underreporting raises that to 50% of the deficiency. If a shortfall is not resolved until after an audit begins, a 15% penalty applies to the outstanding balance.7Illinois Department of Revenue. Publication 103 – Penalties and Interest for Illinois Taxes Interest accrues on top. Writing a lower price on the form to save a few hundred dollars is one of the fastest ways to turn a routine title transfer into an expensive problem.