2026 RMD Table & Calculator
Who owes a 2026 required minimum distribution, the IRS Uniform Lifetime Table factor for every age and birth year, the 2026 deadlines, and a calculator for your own balance.
Independent Free No sign-up Sources: IRS Publication 590-B
Your 2026 RMD = your account balance on December 31, 2025 ÷ the IRS Uniform Lifetime Table distribution period for the age you reach in 2026. A 2026 RMD is due if you were born in 1953 or earlier; people born in 1953 turn 73 in 2026, so it is their first RMD year. At age 75 the factor is 24.6, so a $250,000 balance gives a 2026 RMD of about $10,162.60. The table is the same one in effect since 2022.
Balance date
Dec 31, 2025
RMD deadline
Dec 31, 2026
First-RMD-only deadline
Apr 1, 2027
Turns RMD age this year
Born 1953
2026 RMD calculator
Your 2026 required minimum distribution
$10,162.60
At age 75, the IRS divides your balance by 24.6 — about 4.07% of your account this year.
Enter the age you reach by December 31, 2026, even if your birthday is late in the year. For RMD age by birth year and first-year rules, use the full RMD calculator.
Who must take a 2026 RMD?
- Born in 1953 or earlier: you owe a 2026 RMD for each traditional IRA, SEP IRA, and SIMPLE IRA you own, even if you are retired.
- Born in 1953: you turn 73 in 2026, so 2026 is your first RMD year under SECURE 2.0. You may postpone this first RMD until April 1, 2027 (see the dates below).
- Born in 1954 or later: no 2026 RMD. If you were born in 1954, your first RMD year is 2027. Later birth years start at 73 (born through 1958) or 75 (born 1960 or later); for 1959 the IRS has not settled 73 vs 75 — see RMD age by birth year.
- 401(k), 403(b) and other workplace plans: the same ages apply, but if you still work for the employer that sponsors the plan you can generally delay RMDs from that plan until the year you retire, unless you are a 5% owner of the business. IRAs do not get this delay.
- Roth accounts: no RMDs while the owner is alive — for Roth IRAs, and since 2024 for Roth 401(k) and other designated Roth accounts.
- Inherited accounts: beneficiaries follow different rules — use the inherited IRA RMD calculator.
How the 2026 RMD is calculated
- Take each account's balance on December 31, 2025.
- Find the age you reach by December 31, 2026 — or find your birth year in the table below.
- Divide the balance by that age's distribution period from the Uniform Lifetime Table (Table III). If the sole beneficiary of the account is your spouse and your spouse is more than 10 years younger than you, use the Joint Life and Last Survivor table (Table II) in IRS Publication 590-B instead; it gives a smaller RMD. The Uniform Lifetime Table guide explains when each table applies.
- Figure each IRA's RMD separately; you can then withdraw the total from any one or more of your IRAs. RMDs from 401(k) and 457(b) plans must be taken separately from each plan.
First RMD (born 1953, age 73): $100,000 ÷ 26.5 = $3,773.58
2026 RMD table by age and birth year
| Age at end of 2026 | Born in | Distribution period (factor) | RMD as % of balance | RMD per $100,000 |
|---|---|---|---|---|
| 73 | 1953 first RMD year | 26.5 | 3.77% | $3,773.58 |
| 74 | 1952 | 25.5 | 3.92% | $3,921.57 |
| 75 | 1951 | 24.6 | 4.07% | $4,065.04 |
| 76 | 1950 | 23.7 | 4.22% | $4,219.41 |
| 77 | 1949 | 22.9 | 4.37% | $4,366.81 |
| 78 | 1948 | 22.0 | 4.55% | $4,545.45 |
| 79 | 1947 | 21.1 | 4.74% | $4,739.34 |
| 80 | 1946 | 20.2 | 4.95% | $4,950.50 |
| 81 | 1945 | 19.4 | 5.15% | $5,154.64 |
| 82 | 1944 | 18.5 | 5.41% | $5,405.41 |
| 83 | 1943 | 17.7 | 5.65% | $5,649.72 |
| 84 | 1942 | 16.8 | 5.95% | $5,952.38 |
| 85 | 1941 | 16.0 | 6.25% | $6,250.00 |
| 86 | 1940 | 15.2 | 6.58% | $6,578.95 |
| 87 | 1939 | 14.4 | 6.94% | $6,944.44 |
| 88 | 1938 | 13.7 | 7.30% | $7,299.27 |
| 89 | 1937 | 12.9 | 7.75% | $7,751.94 |
| 90 | 1936 | 12.2 | 8.20% | $8,196.72 |
| 91 | 1935 | 11.5 | 8.70% | $8,695.65 |
| 92 | 1934 | 10.8 | 9.26% | $9,259.26 |
| 93 | 1933 | 10.1 | 9.90% | $9,900.99 |
| 94 | 1932 | 9.5 | 10.53% | $10,526.32 |
| 95 | 1931 | 8.9 | 11.24% | $11,235.96 |
| 96 | 1930 | 8.4 | 11.90% | $11,904.76 |
| 97 | 1929 | 7.8 | 12.82% | $12,820.51 |
| 98 | 1928 | 7.3 | 13.70% | $13,698.63 |
| 99 | 1927 | 6.8 | 14.71% | $14,705.88 |
| 100 | 1926 | 6.4 | 15.63% | $15,625.00 |
| 101 | 1925 | 6.0 | 16.67% | $16,666.67 |
| 102 | 1924 | 5.6 | 17.86% | $17,857.14 |
| 103 | 1923 | 5.2 | 19.23% | $19,230.77 |
| 104 | 1922 | 4.9 | 20.41% | $20,408.16 |
| 105 | 1921 | 4.6 | 21.74% | $21,739.13 |
| 106 | 1920 | 4.3 | 23.26% | $23,255.81 |
| 107 | 1919 | 4.1 | 24.39% | $24,390.24 |
| 108 | 1918 | 3.9 | 25.64% | $25,641.03 |
| 109 | 1917 | 3.7 | 27.03% | $27,027.03 |
| 110 | 1916 | 3.5 | 28.57% | $28,571.43 |
| 111 | 1915 | 3.4 | 29.41% | $29,411.76 |
| 112 | 1914 | 3.3 | 30.30% | $30,303.03 |
| 113 | 1913 | 3.1 | 32.26% | $32,258.06 |
| 114 | 1912 | 3.0 | 33.33% | $33,333.33 |
| 115 | 1911 | 2.9 | 34.48% | $34,482.76 |
| 116 | 1910 | 2.8 | 35.71% | $35,714.29 |
| 117 | 1909 | 2.7 | 37.04% | $37,037.04 |
| 118 | 1908 | 2.5 | 40.00% | $40,000.00 |
| 119 | 1907 | 2.3 | 43.48% | $43,478.26 |
| 120 and over | 1906 or earlier | 2.0 | 50.00% | $50,000.00 |
The IRS table also has an age-72 row (factor 27.4), but no owner RMD is due at 72 in 2026: someone who is 72 at the end of 2026 was born in 1954, and their RMD age is 73. The full table for every age is on the RMD table page.
Free, printable, one page — every age and factor for 2026.
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Key 2026 RMD dates
| Date | What is due |
|---|---|
| December 31, 2025 | Deadline for 2025 RMDs, except a first RMD by people born in 1952. Your balance on this date is the one used for your 2026 RMD. |
| April 1, 2026 | Last day for people born in 1952 to take their first RMD (for 2025) if they postponed it. Their 2026 RMD is a separate distribution, due by December 31, 2026. |
| December 31, 2026 | Deadline for 2026 RMDs — everyone born in 1953 or earlier, except a postponed first RMD. |
| April 1, 2027 | Latest date for a first RMD by people born in 1953 (their 2026 RMD). Waiting means two RMDs in 2027: this one by April 1 and the 2027 RMD by December 31, 2027. |
If you miss a 2026 RMD
The amount not withdrawn is subject to a 25% excise tax. It drops to 10% if you take the missed amount and file a return reflecting the tax during the IRS correction window, which generally ends on the last day of the second tax year after the year the tax applies (earlier if the IRS mails a deficiency notice or assesses the tax). The tax is reported on Form 5329, and the IRS can waive it if the shortfall was due to reasonable error and you are taking steps to correct it.
Other years
2025 RMD table · 2027 RMD table · full RMD table (all ages, no year filter)
For the full explanation of how this table is built, read the Uniform Lifetime Table guide. For the current year's RMD with birth-year rules, use the RMD calculator.
Frequently asked questions
Who has to take an RMD in 2026?
Anyone born in 1953 or earlier who owns a traditional IRA, SEP IRA, or SIMPLE IRA, even if retired. People born in 1953 turn 73 in 2026, so 2026 is their first RMD year. If you were born in 1954 or later, no 2026 RMD is due. Workplace plans such as a 401(k) follow the same ages, but if you still work for the employer that sponsors the plan you can generally delay RMDs from that plan until the year you retire, unless you are a 5% owner of the business.
How is the 2026 RMD calculated?
Divide your account balance on December 31, 2025 by the IRS Uniform Lifetime Table distribution period for the age you reach by December 31, 2026. For example, at age 75 the factor is 24.6, so a $250,000 balance gives a 2026 RMD of about $10,162.60. If the sole beneficiary of your account is your spouse and your spouse is more than 10 years younger than you, use the Joint Life and Last Survivor table (Table II) in IRS Publication 590-B instead, which gives a smaller RMD.
What is the RMD deadline for 2026?
December 31, 2026, for most owners. If 2026 is the year you take your very first RMD (born 1953), you may delay that one distribution until April 1, 2027. Your 2027 RMD is still due by December 31, 2027, so waiting means two RMDs, and two taxable amounts, in 2027.
I turned 73 in 2025 and have not taken my first RMD. When is it due?
If you were born in 1952, your first RMD (the one for 2025) is due by April 1, 2026. Your 2026 RMD is a separate distribution, due by December 31, 2026.
Is the 2026 RMD table different from other years?
No. The 2026 RMD table is the same IRS Uniform Lifetime Table that has been in effect since distribution year 2022 — the factors have not changed. What changes from year to year is your account balance, your age, which birth year reaches RMD age, and the deadline dates, not the table itself.
What happens if I miss my 2026 RMD?
The amount you should have withdrawn but did not is subject to a 25% excise tax. The tax drops to 10% if you take the missed amount and file a return reflecting the tax during the correction window, which generally ends on the last day of the second tax year after the year the tax applies (earlier if the IRS mails a deficiency notice or assesses the tax). You report it on Form 5329, and the IRS can waive the tax if the shortfall was due to reasonable error and you are taking steps to correct it.
Do Roth IRAs or Roth 401(k)s have RMDs in 2026?
Not while the owner is alive. Roth IRAs have no RMDs during the owner’s lifetime, and since 2024 neither do designated Roth accounts in workplace plans such as a Roth 401(k) or Roth 403(b). Beneficiaries who inherit Roth accounts do have distribution rules.
Where do I get the 2026 RMD table as a PDF?
Use the download button on this page for a free, printable one-page 2026 RMD table PDF with every age and factor. No email or sign-up required.
This calculator is for educational purposes only and is not financial, tax, or legal advice. Pensora is independent and not affiliated with the SSA, the IRS, or any government agency. For decisions about your own situation, consider a licensed financial advisor.