● Money & small business
RMD table for 2026 and 2027: how much you must take out, by age
Once you reach RMD age, you must take a minimum amount out of your traditional IRAs and workplace retirement plans each year. The amount is simple: the account balance on December 31 of the previous year, divided by the divisor for your age on your birthday this year from the IRS Uniform Lifetime Table (Publication 590-B, Table III). Every figure below comes from our RMD calculator, whose table was checked against the IRS publication at every age. It also matches the publication's example: $100,000 at the end of 2025, age 75 in 2026, divisor 24.6, an RMD of $4,065.
RMD per $100,000 by age
| Age this year | Divisor | RMD per $100,000 | Share of the balance |
|---|---|---|---|
| 73 | 26.5 | $3,773.58 | 3.77% |
| 74 | 25.5 | $3,921.57 | 3.92% |
| 75 | 24.6 | $4,065.04 | 4.07% |
| 76 | 23.7 | $4,219.41 | 4.22% |
| 77 | 22.9 | $4,366.81 | 4.37% |
| 78 | 22.0 | $4,545.45 | 4.55% |
| 80 | 20.2 | $4,950.50 | 4.95% |
| 85 | 16.0 | $6,250.00 | 6.25% |
| 90 | 12.2 | $8,196.72 | 8.20% |
| 95 | 8.9 | $11,235.96 | 11.24% |
| 100 | 6.4 | $15,625.00 | 15.63% |
Use a different table (Table II, joint life) if your spouse is your sole beneficiary and more than 10 years younger than you: it gives a smaller RMD. Inherited IRAs follow their own rules.
When your first RMD is due
SECURE 2.0 set the RMD age at 73 for people born 1951 through 1959 and 75 for people born in 1960 or later. Your first RMD is for the year you reach that age:
| Born in | First RMD year | Deadline for the first RMD |
|---|---|---|
| 1951 | 2024 (age 73) | April 1, 2025 |
| 1952 | 2025 | April 1, 2026 |
| 1953 | 2026 | April 1, 2027 |
| 1954 | 2027 | April 1, 2028 |
| 1955 | 2028 | April 1, 2029 |
| 1959 | 2032 | April 1, 2033 |
| 1960 | 2035 (age 75) | April 1, 2036 |
Every later RMD is due by December 31 of its year.
Example: born in 1953, $500,000 in an IRA
You turn 73 in 2026, so 2026 is your first RMD year. With $500,000 on December 31, 2025, the 2026 RMD is $500,000 ÷ 26.5 = $18,867.92. If the account grows 5% a year and you take each RMD at the end of its year, the next ones are:
| Year | Age | Balance Dec 31 before | Divisor | RMD |
|---|---|---|---|---|
| 2026 | 73 | $500,000 | 26.5 | $18,867.92 |
| 2027 | 74 | $506,132 | 25.5 | $19,848.32 |
| 2028 | 75 | $511,590 | 24.6 | $20,796.36 |
| 2030 | 77 | $520,404 | 22.9 | $22,725.08 |
| 2033 | 80 | $527,451 | 20.2 | $26,111.44 |
| 2035 | 82 | $526,896 | 18.5 | $28,480.88 |
The RMD rises every year because the divisor falls every year. The balance barely moves here, because 5% growth is close to the share taken out: 3.77% at 73, rising to 5.15% at 81, the first year the balance falls.
The April 1 trap
You may put off the first RMD until April 1 of the next year, but the second is still due by December 31 of that year, so both are taxed in the same year. The second one is also larger: it's based on the December 31, 2026 balance, which still includes the money you haven't taken out. In the example, delaying the 2026 RMD leaves $525,000 in the account at the end of 2026, so the 2027 RMD is $525,000 ÷ 25.5 = $20,588.24 instead of $19,848.32. In 2027 you'd take out $18,867.92 by April 1 and $20,588.24 by December 31: $39,456.16 of taxable income in one year. Delaying helps only if your income will be lower next year.
Rules worth knowing
- Several IRAs: figure an RMD for each traditional IRA, then take the total from any one or more of them. A 401(k)'s RMD must come from that plan.
- Taking more than the RMD doesn't count toward future years.
- Roth IRAs have no RMDs for the owner.
- Missing an RMD costs a 25% excise tax on the amount not taken, reduced to 10% if you correct it in time (Publication 590-B).
Run your own balance in the RMD calculator. To see how long savings last with withdrawals, try the retirement savings calculator.