Illinois Enterprise Zone Program

The Illinois Enterprise Zone Program is designed to stimulate economic growth and neighborhood revitalization in economically depressed areas of the state through state and local tax incentives, regulatory relief and improved governmental services. Businesses located or expanding in an Illinois enterprise zone may be eligible for the following state and local tax incentives:

State Incentives and Exemptions

Exemption on retailers’ occupation tax paid on building materials
Expanded state sales tax exemptions on purchases of personal property used or consumed in the manufacturing process or in the operation of a pollution control facility
An exemption on the state utility tax for electricity and natural gas
An exemption on the Illinois Commerce Commission’s administrative charge and telecommunication excise tax
Enterprise Zone Construction Jobs Credits: Allows eligible project owners to deduct received tax credits from their taxable income

Exemptions are available for companies that make minimum statutory investments that either create or retain a certain number of jobs. These exemptions require a business to make application to, and be certified by, the Illinois Department of Commerce.

Local Incentives and Exemptions

In addition to state incentives, each zone offers local incentives to enhance business development projects. Each zone has a designated local zone administrator responsible for compliance and is available to answer questions. To receive a Certificate of Eligibility for Sales Tax Exemption, you must contact the local zone administrator of the zone into which purchased building materials will be incorporated.

More information regarding Illinois Enterprise Zones is available by clicking on the links below:

Enterprise Zone Listing

Enterprise Zone Administrators and Contacts

Enterprise Zone Board Public Notices

Enterprise Zone Program Incentives

Illinois Enterprise Zone Map

Interactive Illinois Enterprise Zone Map

City of Chicago GIS Enterprise Zone Maps

Illinois Enterprise Zone Act

Illinois Enterprise Zone JCAR Administrative Rules

2024 Enterprise Zone Fee Schedule

2023 Enterprise Zone Fee Schedule