RMD calculator

Your age this year

age

Balance on 31 Dec 2025

Account type

You must withdraw in 2026

$20,325

$500,000 divided by 24.6, the denominator for age 75

Divisor24.6

Share4.07%

A month$1,694

The share the table requires, age by age. It is fixed by regulation and the same for everyone, which is why the requirement grows even in a year the account does not.

At age 75 the IRS applicable denominator is 24.6, so a balance of $500,000 on 31 December 2025 requires a withdrawal of $20,325 in 2026 - 4.07% of the account. The denominator falls every year, so the required share rises.

How to use this, and the parts people get wrong

Use the account balance on 31 December of last year, not today's.
Your age is the age you reach this calendar year, even if the birthday is still ahead.
The standard Uniform Lifetime Table assumes your spouse is not more than ten years younger; if they are, a different IRS table applies.

What the next year does to it

Holding the balance still, the same account requires $20,325 at 75 and $21,097 at 76. The account rarely holds still, so the real figure moves with the market as well as the table.

24.6the applicable denominator at age 75

4.07%of the balance, required this year

$1,694a month, if you take it evenly

The IRS Uniform Lifetime Table

The applicable denominator for every age, with your balance divided through it.

Age	Divisor	Share	Yours
72	27.4	3.65%	$18,248
73	26.5	3.77%	$18,868
74	25.5	3.92%	$19,608
75	24.6	4.07%	$20,325
76	23.7	4.22%	$21,097
77	22.9	4.37%	$21,834
78	22.0	4.55%	$22,727
79	21.1	4.74%	$23,697
80	20.2	4.95%	$24,752
81	19.4	5.15%	$25,773
82	18.5	5.41%	$27,027
83	17.7	5.65%	$28,249
84	16.8	5.95%	$29,762
85	16.0	6.25%	$31,250
86	15.2	6.58%	$32,895
87	14.4	6.94%	$34,722
88	13.7	7.30%	$36,496
89	12.9	7.75%	$38,760
90	12.2	8.20%	$40,984
91	11.5	8.70%	$43,478
92	10.8	9.26%	$46,296
93	10.1	9.90%	$49,505
94	9.5	10.53%	$52,632
95	8.9	11.24%	$56,180
96	8.4	11.90%	$59,524
97	7.8	12.82%	$64,103
98	7.3	13.70%	$68,493
99	6.8	14.71%	$73,529
100	6.4	15.62%	$78,125
101	6.0	16.67%	$83,333
102	5.6	17.86%	$89,286
103	5.2	19.23%	$96,154
104	4.9	20.41%	$102,041
105	4.6	21.74%	$108,696
106	4.3	23.26%	$116,279
107	4.1	24.39%	$121,951
108	3.9	25.64%	$128,205
109	3.7	27.03%	$135,135
110	3.5	28.57%	$142,857
111	3.4	29.41%	$147,059
112	3.3	30.30%	$151,515
113	3.1	32.26%	$161,290
114	3.0	33.33%	$166,667
115	2.9	34.48%	$172,414
116	2.8	35.71%	$178,571
117	2.7	37.04%	$185,185
118	2.5	40.00%	$200,000
119	2.3	43.48%	$217,391
120+	2.0	50.00%	$250,000

Questions people ask

How is an RMD calculated?

Take the account balance on 31 December of the previous year and divide it by the applicable denominator for your age, from the IRS Uniform Lifetime Table. At age 75 the denominator is 24.6, so a $500,000 balance requires $20,325.

At what age do RMDs start?

Age 73. The SECURE 2.0 Act moved it from 72 in 2023, and moves it again to 75 for anyone who reaches 74 after 31 December 2032. Your first distribution can be delayed to 1 April of the following year, but then two fall in the same tax year.

Which accounts does this cover?

Traditional IRAs, SEP and SIMPLE IRAs, and most employer plans including 401(k) and 403(b). Roth IRAs have no RMD during the owner's lifetime, and since 2024 neither do Roth balances inside an employer plan.

What if I have several accounts?

IRAs are added together: work out the requirement for each, then take the total from any one or any mix of them. Employer plans are not pooled that way - each 401(k) must pay its own.

What happens if I miss it?

The shortfall carries an excise tax of 25%, reduced to 10% if corrected within the two-year window. Both figures come from SECURE 2.0, which cut the old 50%.

Does a younger spouse change the number?

Yes, and it lowers it. If your sole beneficiary is a spouse more than ten years younger, the divisor comes from the Joint Life and Last Survivor table instead, which is larger at every age. This tool uses the Uniform Lifetime table, so treat its answer as the ceiling in that case.

Method and sources

IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime)The applicable denominator for every age 72 to 120 and over
26 CFR 1.401(a)(9)-9(c)The regulation the table is published from; used to verify every row
SECURE 2.0 Act of 2022, sec. 107The beginning age of 73, and 75 from 2033

The calculation

Prior-year 31 December balance divided by the applicable denominator for your age this year. Nothing is estimated, modelled or projected: both inputs are facts and the operation is a division. The share-of-account curve is 100 divided by the same denominator, which is why it is identical for every reader and rises without the balance moving at all.

What these figures do not cover

The Joint Life and Last Survivor table applies when your sole beneficiary is a spouse more than ten years younger. It is not carried here, and its divisors are larger, so this page overstates the requirement in that case.
Inherited accounts run on their own rules, including the ten-year window, and are outside this calculation.
A still-working exception can defer the requirement on a current employer's plan for anyone who does not own 5% of the business.

Last updated August 2026.

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