RMD Withdrawal Table for 2026: The Uniform Lifetime Table Explained
The Uniform Lifetime Table is the IRS chart that tells most retirement account owners how much they must withdraw each year as a required minimum distribution (RMD). To find your 2026 RMD, you divide your account balance as of December 31, 2025 by the distribution period listed next to your age. The table below shows the factors for ages 72 through 90, which covers the range most retirees will need.
What is the Uniform Lifetime Table?
The Uniform Lifetime Table is published in IRS Publication 590-B and codified in Treasury Regulation 1.401(a)(9)-9. It provides a distribution period for each age from 72 through 120. The distribution period represents an estimate of how many years the account needs to last, based on actuarial life expectancy data.
This table applies to the majority of retirement account owners. There are two exceptions: if your sole beneficiary is a spouse who is more than 10 years younger, you use the Joint Life and Last Survivor Expectancy Table instead (which produces a longer distribution period and a smaller RMD). If you inherited an IRA, different rules apply entirely.
The current version of the Uniform Lifetime Table took effect in 2022, replacing an older table that used shorter distribution periods. The updated factors result in slightly smaller RMDs at every age compared to the pre-2022 table.
Full table: ages 72 through 90
The table below is drawn directly from the data used by our RMD calculator. Each row shows the age (as of December 31 of the distribution year) and the corresponding distribution period.
| Age | Distribution Period | RMD as % of Balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 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 | 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 | 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% |
Notice that the distribution period decreases each year, which means the percentage of your account you must withdraw increases. At age 72, the factor is 27.4, producing an RMD of roughly 3.65% of your balance. By age 90, the factor drops to 12.2, requiring a withdrawal of about 8.20% of your balance.
How to calculate your RMD
The calculation itself is straightforward:
- Find your account balance as of December 31 of the prior year (2025 for a 2026 RMD).
- Look up your age as of December 31, 2026 in the table above.
- Divide the balance by the distribution period.
If you have multiple traditional IRAs, you total all their December 31 balances and calculate one combined RMD, but you can withdraw that total from any one or combination of your IRAs. If you have a 401(k) or other employer plan, the RMD for that plan must generally be taken from that specific plan.
Worked example
Suppose you are 76 years old as of December 31, 2026, and your combined IRA balance on December 31, 2025 was $350,000.
RMD calculation for age 76
Prior year-end balance: $350,000
Distribution period (age 76): 23.7
RMD: $350,000 / 23.7 = $14,768
You must withdraw at least $14,768 by December 31, 2026 (or by April 1, 2027 if this is your first RMD year). This amount is included in your gross income for the year you receive it and is subject to federal income tax at your ordinary rate.
When does this table not apply?
The Uniform Lifetime Table does not apply in three situations:
- Spouse more than 10 years younger as sole beneficiary: If your only beneficiary is your spouse and they are more than 10 years younger than you, you use the Joint Life and Last Survivor Expectancy Table. This produces a longer distribution period and a smaller annual RMD.
- Inherited IRAs: Beneficiaries who inherit an IRA use different tables (the Single Life Expectancy Table) or follow the 10-year rule under the SECURE Act, depending on their relationship to the original owner.
- Roth IRAs: Original Roth IRA owners have no RMD requirement during their lifetime. See the RMD glossary entry for more details on Roth rules.
For most retirees, the Uniform Lifetime Table is the correct table. If you are unsure which table applies, a tax professional can review your beneficiary designations and account types. You can also use our RMD calculator to estimate your required distribution based on your specific balance and age.