RMD Table: Divisor, Percentage and Amount by Age
Updated September 2026 · Figures based on current IRS rules (SECURE Act and SECURE 2.0)
How to use the RMD table: find the age you reach this year, then divide your December 31 balance from last year by the divisor. At 73 the divisor is 26.5 (3.77%); at 80 it is 20.2 (4.95%); at 90 it is 12.2 (8.20%).
RMD table by age (IRS Uniform Lifetime Table)
| Age | Divisor | % to withdraw | RMD per $100,000 | RMD per $500,000 | RMD per $1,000,000 |
|---|---|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,650 | $18,248 | $36,496 |
| 73 | 26.5 | 3.77% | $3,774 | $18,868 | $37,736 |
| 74 | 25.5 | 3.92% | $3,922 | $19,608 | $39,216 |
| 75 | 24.6 | 4.07% | $4,065 | $20,325 | $40,650 |
| 76 | 23.7 | 4.22% | $4,219 | $21,097 | $42,194 |
| 77 | 22.9 | 4.37% | $4,367 | $21,834 | $43,668 |
| 78 | 22.0 | 4.55% | $4,545 | $22,727 | $45,455 |
| 79 | 21.1 | 4.74% | $4,739 | $23,697 | $47,393 |
| 80 | 20.2 | 4.95% | $4,950 | $24,752 | $49,505 |
| 81 | 19.4 | 5.15% | $5,155 | $25,773 | $51,546 |
| 82 | 18.5 | 5.41% | $5,405 | $27,027 | $54,054 |
| 83 | 17.7 | 5.65% | $5,650 | $28,249 | $56,497 |
| 84 | 16.8 | 5.95% | $5,952 | $29,762 | $59,524 |
| 85 | 16.0 | 6.25% | $6,250 | $31,250 | $62,500 |
| 86 | 15.2 | 6.58% | $6,579 | $32,895 | $65,789 |
| 87 | 14.4 | 6.94% | $6,944 | $34,722 | $69,444 |
| 88 | 13.7 | 7.30% | $7,299 | $36,496 | $72,993 |
| 89 | 12.9 | 7.75% | $7,752 | $38,760 | $77,519 |
| 90 | 12.2 | 8.20% | $8,197 | $40,984 | $81,967 |
| 91 | 11.5 | 8.70% | $8,696 | $43,478 | $86,957 |
| 92 | 10.8 | 9.26% | $9,259 | $46,296 | $92,593 |
| 93 | 10.1 | 9.90% | $9,901 | $49,505 | $99,010 |
| 94 | 9.5 | 10.53% | $10,526 | $52,632 | $105,263 |
| 95 | 8.9 | 11.24% | $11,236 | $56,180 | $112,360 |
| 96 | 8.4 | 11.90% | $11,905 | $59,524 | $119,048 |
| 97 | 7.8 | 12.82% | $12,821 | $64,103 | $128,205 |
| 98 | 7.3 | 13.70% | $13,699 | $68,493 | $136,986 |
| 99 | 6.8 | 14.71% | $14,706 | $73,529 | $147,059 |
| 100 | 6.4 | 15.62% | $15,625 | $78,125 | $156,250 |
| 101 | 6.0 | 16.67% | $16,667 | $83,333 | $166,667 |
| 102 | 5.6 | 17.86% | $17,857 | $89,286 | $178,571 |
| 103 | 5.2 | 19.23% | $19,231 | $96,154 | $192,308 |
| 104 | 4.9 | 20.41% | $20,408 | $102,041 | $204,082 |
| 105 | 4.6 | 21.74% | $21,739 | $108,696 | $217,391 |
| 106 | 4.3 | 23.26% | $23,256 | $116,279 | $232,558 |
| 107 | 4.1 | 24.39% | $24,390 | $121,951 | $243,902 |
| 108 | 3.9 | 25.64% | $25,641 | $128,205 | $256,410 |
| 109 | 3.7 | 27.03% | $27,027 | $135,135 | $270,270 |
| 110 | 3.5 | 28.57% | $28,571 | $142,857 | $285,714 |
| 111 | 3.4 | 29.41% | $29,412 | $147,059 | $294,118 |
| 112 | 3.3 | 30.30% | $30,303 | $151,515 | $303,030 |
| 113 | 3.1 | 32.26% | $32,258 | $161,290 | $322,581 |
| 114 | 3.0 | 33.33% | $33,333 | $166,667 | $333,333 |
| 115 | 2.9 | 34.48% | $34,483 | $172,414 | $344,828 |
| 116 | 2.8 | 35.71% | $35,714 | $178,571 | $357,143 |
| 117 | 2.7 | 37.04% | $37,037 | $185,185 | $370,370 |
| 118 | 2.5 | 40.00% | $40,000 | $200,000 | $400,000 |
| 119 | 2.3 | 43.48% | $43,478 | $217,391 | $434,783 |
| 120 and over | 2.0 | 50.00% | $50,000 | $250,000 | $500,000 |
The divisors come from the IRS Uniform Lifetime Table, in force since 2022 and unchanged for 2026. The percentage column is simply 1 ÷ divisor. The dollar columns are rounded to the nearest dollar.
How to read this RMD chart
- Use the age you reach by December 31 of the RMD year, even if your birthday is late in the year.
- Use the account value on December 31 of the previous year, not today's balance.
- The percentage rises every year, so RMDs usually grow in dollar terms until your late 80s even if the account shrinks.
- If your spouse is your sole beneficiary and more than 10 years younger, this table doesn't apply — you use the Joint Life table and get a lower RMD. See the IRS tables explained.
Want the full calculation with your own numbers and a projection? Use the RMD calculator.
Frequently asked questions
What percentage is the RMD at 73?
About 3.77% (1 ÷ 26.5).
What percentage is the RMD at 75?
About 4.07% (1 ÷ 24.6).
What percentage is the RMD at 80?
About 4.95% (1 ÷ 20.2).
Did the RMD table change for 2026?
No. The Uniform Lifetime Table updated for 2022 is still in use in 2026.