Last Updated: May 2026

2026 RMD Table: IRS Uniform Lifetime and Single Life Divisors

The complete life expectancy factors the IRS uses to calculate required minimum distributions for the 2026 distribution year.

Every RMD calculation comes down to one number: the divisor. Find your age, take the factor, and divide your December 31, 2025 account balance by it. The tables below are the current figures — the updated life expectancy tables that took effect for distribution years beginning January 1, 2022 and remain in force for 2026.

The percentage column shows what share of your balance the divisor actually requires you to withdraw, which is usually more intuitive than the factor itself.

Which Table Applies to You

Uniform Lifetime Table

For the original account owner. Use this if you are unmarried, or your spouse is not more than 10 years younger, or your spouse is not your sole beneficiary. This covers the large majority of retirees.

Joint Life and Last Survivor

Only when your spouse is your sole beneficiary for the entire year and is more than 10 years younger. It produces a larger divisor and therefore a smaller required withdrawal. Published in IRS Publication 590-B.

Single Life Expectancy

For beneficiaries of inherited accounts only. Never used by the original owner. The factor is set once and reduced by 1.0 every following year.

Uniform Lifetime Table (2026)

Divide your prior-year December 31 balance by the divisor for the age you will reach during 2026. Example: age 75 with a $500,000 balance is $500,000 ÷ 24.6 = $20,325.

Age	Distribution Period (Divisor)	Withdrawal % of Balance	RMD on $500,000
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	15.63%	$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	2.9	34.48%	$172,414

Single Life Expectancy Table (Inherited Accounts)

Beneficiaries look up their age in the year after the owner's death, then subtract 1.0 from that factor each subsequent year rather than re-reading the table.

Age	Life Expectancy Factor	Age	Life Expectancy Factor
0	84.6	51	35.3
1	83.7	52	34.3
2	82.8	53	33.4
3	81.8	54	32.5
4	80.8	55	31.6
5	79.8	56	30.6
6	78.8	57	29.8
7	77.9	58	28.9
8	76.9	59	28.0
9	75.9	60	27.1
10	74.9	61	26.2
11	73.9	62	25.4
12	72.9	63	24.5
13	71.9	64	23.7
14	70.9	65	22.9
15	69.9	66	22.0
16	69.0	67	21.2
17	68.0	68	20.4
18	67.0	69	19.6
19	66.0	70	18.8
20	65.0	71	18.0
21	64.1	72	17.2
22	63.1	73	16.4
23	62.1	74	15.6
24	61.1	75	14.8
25	60.2	76	14.1
26	59.2	77	13.3
27	58.2	78	12.6
28	57.3	79	11.9
29	56.3	80	11.2
30	55.3	81	10.5
31	54.4	82	9.9
32	53.4	83	9.3
33	52.5	84	8.7
34	51.5	85	8.1
35	50.5	86	7.6
36	49.6	87	7.1
37	48.6	88	6.6
38	47.7	89	6.1
39	46.7	90	5.7
40	45.7	91	5.3
41	44.8	92	4.9
42	43.8	93	4.6
43	42.9	94	4.3
44	41.9	95	4.0
45	41.0	96	3.7
46	40.0	97	3.4
47	39.0	98	3.2
48	38.1	99	3.0
49	37.1	100	2.8
50	36.2

How the Tables Changed and Why It Matters

The IRS updated its life expectancy tables effective for distribution years beginning in 2022, the first revision since 2002. Longer average lifespans produced larger divisors across the board, and larger divisors mean smaller required withdrawals.

The effect compounds. At age 75 the divisor moved from 22.9 to 24.6 — about $1,500 less required withdrawal on a $500,000 balance in a single year. Over a twenty-year retirement, leaving that money tax-deferred meaningfully changes the ending balance and the tax bill.

If you are working from a printed table or an old spreadsheet, check the age-72 row. If it says 25.6 instead of 27.4, you have the pre-2022 table and every calculation it produces is too high.

Do the Math Automatically

Rather than looking up factors by hand, run the numbers in the RMD calculator or the inherited IRA RMD calculator. New to RMDs entirely? Start with the RMD age and rules guide.

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Frequently Asked Questions

Most people use the Uniform Lifetime Table. Use it if you are the original account owner and either unmarried, or married to a spouse who is not more than 10 years younger than you, or married to someone who is not your sole beneficiary. Use the Joint Life and Last Survivor Table only if your spouse is your sole beneficiary for the entire year and is more than 10 years younger — it produces a smaller RMD. Use the Single Life Expectancy Table only if you inherited the account as a beneficiary.

Yes. The IRS issued updated life expectancy tables that took effect for distribution years beginning January 1, 2022, reflecting longer average lifespans. The update increased every divisor, which lowers the required withdrawal. At age 75 the divisor rose from 22.9 to 24.6 — on a $500,000 balance that reduces the RMD from about $21,834 to about $20,325. The tables published on this page are the current post-2021 figures used for 2026 distributions.

The Uniform Lifetime Table divisor at age 73 is 26.5. Divide your December 31 prior-year balance by 26.5. On a $400,000 balance that produces a first RMD of about $15,094. Age 73 is the first RMD year for anyone born between 1951 and 1959 under SECURE 2.0.

The divisor is a life expectancy factor — the IRS estimate of remaining years. As you age, remaining life expectancy shortens, so the divisor shrinks and the required percentage of your balance rises. At 73 you withdraw roughly 3.8% of the balance; at 85 roughly 6.3%; at 95 roughly 11.2%. This is by design: the tables are constructed to draw down tax-deferred accounts over your lifetime so the deferred tax is eventually collected.

Use the age you will attain during the distribution year — that is, your age as of December 31 of the year the RMD is for, not your age when you take the withdrawal. Someone turning 75 in November 2026 uses the age-75 divisor for their entire 2026 RMD, even if they take the distribution in January.

Projections are estimates based on your inputs and assumed rates of return. Actual investment performance, tax rates, and Social Security benefits will differ. This calculator does not constitute financial, tax, or legal advice. Consult a qualified financial advisor for personalized retirement planning.