Required Minimum Distributions are calculated using an IRS life expectancy factor that changes each year as you age. The table below shows the factor and the corresponding RMD percentage for every age from 73 onward.
As you get older, the factor decreases and the required percentage gradually increases — the IRS requires you to draw down more of the account each year.
How to use this table: Find your age (the age you’ll be at the end of the distribution year). Divide your prior year-end account balance (December 31 of the previous year) by the factor shown. Round to the nearest whole dollar — custodians and the IRS both accept this.
Example: You’ll turn 76 by December 31, with a combined prior year-end balance of $400,000 across your Traditional and SEP-IRAs → $400,000 ÷ 22.9 = $17,467. You can take this total from any one IRA or split it across accounts.
Run the calculator → — enter your balances and get your exact amount, free, no account required
RMD Factors by Age — Uniform Lifetime Table
Source: IRS Publication 590-B (2025). Based on the Uniform Lifetime Table, effective 2022.
Note: These factors assume the Uniform Lifetime Table. Your custodian or the SimpleRMD calculator will automatically apply the correct table based on your beneficiary information.
| Age | IRS Factor | RMD % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.90% |
| 97 | 7.8 | 12.82% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
For ages 101 and beyond, factors continue to decline (age 105 ≈ 4.6, age 110 ≈ 3.5). The full table through age 120 is published in IRS Publication 590-B.
When This Table Doesn’t Apply
Younger spouse as sole beneficiary: If your sole beneficiary is a spouse more than 10 years younger, you use the Joint Life and Last Survivor Table instead — which produces a lower factor and a smaller RMD. The SimpleRMD calculator applies this automatically based on your inputs.
Inherited IRAs: Beneficiaries use the Single Life Expectancy Table, not this one — and the 10-year rule may apply depending on when the original owner died. See inherited IRA rules →
Calculate Your Exact RMD
The table above shows the percentage — but your exact amount depends on your prior year-end balance across all accounts. The calculator handles the full math, including multiple accounts and aggregation.
Run the RMD calculator → — free, no account required
Related
- RMD calculation example → — see the formula with real numbers
- Is this calculator accurate? → — how we verify against IRS tables
- RMD table explained → — where these factors come from
- How to calculate your RMD → — full walkthrough
- Inherited IRA RMD rules → — different table, different rules
This page is for informational purposes only and does not constitute tax, legal, or financial advice. IRS factors are based on the Uniform Lifetime Table published in IRS Publication 590-B (2025), effective 2022. Consult a qualified tax professional for guidance specific to your situation. Rules confirmed current as of April 2026.