RMD Table (Uniform Lifetime Table)
The IRS table used to calculate required minimum distributions for most retirement account owners, with every age from 72 to 120.
Independent Free No sign-up Sources: IRS Publication 590-B
The RMD table — officially the IRS Uniform Lifetime Table (Table III) — lists a "distribution period" factor for each age from 72 to 120. To find your required minimum distribution, divide your retirement account balance on December 31 of the prior year by the factor for your age. For example, at age 75 the factor is 24.6, so a $250,000 IRA has an RMD of about $10,162.60.
Quick calculator
Your required minimum distribution
$10,162.60
Factor 24.6 · 4.07% of balance
Want more detail — RMD age, deadlines, first-year rules? Use the full RMD calculator.
Free, printable, one page — every age and factor. Want next year's table emailed to you when the IRS updates it? Use the email field below.
Full RMD table — every age
| Age | Distribution period (factor) | RMD as % of balance | Example RMD on $100,000 |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,649.64 |
| 73 | 26.5 | 3.77% | $3,773.58 |
| 74 | 25.5 | 3.92% | $3,921.57 |
| 75 | 24.6 | 4.07% | $4,065.04 |
| 76 | 23.7 | 4.22% | $4,219.41 |
| 77 | 22.9 | 4.37% | $4,366.81 |
| 78 | 22.0 | 4.55% | $4,545.45 |
| 79 | 21.1 | 4.74% | $4,739.34 |
| 80 | 20.2 | 4.95% | $4,950.50 |
| 81 | 19.4 | 5.15% | $5,154.64 |
| 82 | 18.5 | 5.41% | $5,405.41 |
| 83 | 17.7 | 5.65% | $5,649.72 |
| 84 | 16.8 | 5.95% | $5,952.38 |
| 85 | 16.0 | 6.25% | $6,250.00 |
| 86 | 15.2 | 6.58% | $6,578.95 |
| 87 | 14.4 | 6.94% | $6,944.44 |
| 88 | 13.7 | 7.30% | $7,299.27 |
| 89 | 12.9 | 7.75% | $7,751.94 |
| 90 | 12.2 | 8.20% | $8,196.72 |
| 91 | 11.5 | 8.70% | $8,695.65 |
| 92 | 10.8 | 9.26% | $9,259.26 |
| 93 | 10.1 | 9.90% | $9,900.99 |
| 94 | 9.5 | 10.53% | $10,526.32 |
| 95 | 8.9 | 11.24% | $11,235.96 |
| 96 | 8.4 | 11.90% | $11,904.76 |
| 97 | 7.8 | 12.82% | $12,820.51 |
| 98 | 7.3 | 13.70% | $13,698.63 |
| 99 | 6.8 | 14.71% | $14,705.88 |
| 100 | 6.4 | 15.63% | $15,625.00 |
| 101 | 6.0 | 16.67% | $16,666.67 |
| 102 | 5.6 | 17.86% | $17,857.14 |
| 103 | 5.2 | 19.23% | $19,230.77 |
| 104 | 4.9 | 20.41% | $20,408.16 |
| 105 | 4.6 | 21.74% | $21,739.13 |
| 106 | 4.3 | 23.26% | $23,255.81 |
| 107 | 4.1 | 24.39% | $24,390.24 |
| 108 | 3.9 | 25.64% | $25,641.03 |
| 109 | 3.7 | 27.03% | $27,027.03 |
| 110 | 3.5 | 28.57% | $28,571.43 |
| 111 | 3.4 | 29.41% | $29,411.76 |
| 112 | 3.3 | 30.30% | $30,303.03 |
| 113 | 3.1 | 32.26% | $32,258.06 |
| 114 | 3.0 | 33.33% | $33,333.33 |
| 115 | 2.9 | 34.48% | $34,482.76 |
| 116 | 2.8 | 35.71% | $35,714.29 |
| 117 | 2.7 | 37.04% | $37,037.04 |
| 118 | 2.5 | 40.00% | $40,000.00 |
| 119 | 2.3 | 43.48% | $43,478.26 |
| 120 | 2.0 | 50.00% | $50,000.00 |
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RMD table by year
The factors themselves are unchanged since 2022, but deadlines and framing differ by year: see the 2025 RMD table, the 2026 RMD table, and the 2027 RMD table (each with its own printable PDF).
More RMD tools
For the full explanation of how this table is built — including the joint-life and single-life tables — read the Uniform Lifetime Table guide. To calculate this year's exact RMD with deadlines and birth-year rules, use the RMD calculator. If you inherited an account, the rules are different — see the inherited IRA RMD calculator.
Frequently asked questions
Where can I get the RMD table as a PDF?
Use the download button on this page — it's a free, printable 2026 RMD table PDF with every age and factor from the current IRS Uniform Lifetime Table. No email or sign-up required.
What table do I use if my spouse is more than 10 years younger?
If your spouse is your sole beneficiary for the entire year AND more than 10 years younger than you, use the IRS Joint Life and Last Survivor Expectancy table (Table II) instead of this Uniform Lifetime Table. Table II gives a larger factor and therefore a smaller RMD. See our Uniform Lifetime Table guide for the full explanation, or IRS Publication 590-B for the Table II matrix.
Is the RMD table different for a 401(k)?
No. Traditional 401(k), 403(b), IRA, SEP IRA, and SIMPLE IRA accounts all use the same Uniform Lifetime Table on this page. The main practical difference is aggregation: you can total your RMDs across multiple IRAs and withdraw the sum from just one of them, but 401(k) RMDs must be taken separately from each employer plan.
When did the RMD table change?
The table on this page is the revised Uniform Lifetime Table that took effect for distribution years 2022 and later — the IRS updated it to reflect longer life expectancies, which slightly lowered RMD amounts compared with the pre-2022 table. It has not changed since, including for 2026.
How do I read the RMD table by age?
Find your row by your age at the end of the distribution year. The middle column is the "distribution period," a divisor — not a percentage. Divide your retirement account balance on December 31 of the prior year by that number to get your required minimum distribution for the year.
Do I use the age I am now, or the age I turn this year?
Use the age you reach (or will reach) by December 31 of the distribution year, even if your birthday falls later in the year. For example, if you turn 80 in October 2026, use the age-80 row for your 2026 RMD.
This calculator is for educational purposes only and is not financial, tax, or legal advice. Pensora is independent and not affiliated with the SSA, the IRS, or any government agency. For decisions about your own situation, consider a licensed financial advisor.