Divide your December 31 balance by the factor for the age you turn this year. That's your required minimum distribution.
| Age | Distribution period | % to withdraw | RMD on $1,000,000 |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $36,496 |
| 73 | 26.5 | 3.77% | $37,736 |
| 74 | 25.5 | 3.92% | $39,216 |
| 75 | 24.6 | 4.07% | $40,650 |
| 76 | 23.7 | 4.22% | $42,194 |
| 77 | 22.9 | 4.37% | $43,668 |
| 78 | 22.0 | 4.55% | $45,455 |
| 79 | 21.1 | 4.74% | $47,393 |
| 80 | 20.2 | 4.95% | $49,505 |
| 81 | 19.4 | 5.15% | $51,546 |
| 82 | 18.5 | 5.41% | $54,054 |
| 83 | 17.7 | 5.65% | $56,497 |
| 84 | 16.8 | 5.95% | $59,524 |
| 85 | 16.0 | 6.25% | $62,500 |
| 86 | 15.2 | 6.58% | $65,789 |
| 87 | 14.4 | 6.94% | $69,444 |
| 88 | 13.7 | 7.30% | $72,993 |
| 89 | 12.9 | 7.75% | $77,519 |
| 90 | 12.2 | 8.20% | $81,967 |
| 91 | 11.5 | 8.70% | $86,957 |
| 92 | 10.8 | 9.26% | $92,593 |
| 93 | 10.1 | 9.90% | $99,010 |
| 94 | 9.5 | 10.53% | $105,263 |
| 95 | 8.9 | 11.24% | $112,360 |
| 96 | 8.4 | 11.90% | $119,048 |
| 97 | 7.8 | 12.82% | $128,205 |
| 98 | 7.3 | 13.70% | $136,986 |
| 99 | 6.8 | 14.71% | $147,059 |
| 100 | 6.4 | 15.63% | $156,250 |
| 101 | 6.0 | 16.67% | $166,667 |
| 102 | 5.6 | 17.86% | $178,571 |
| 103 | 5.2 | 19.23% | $192,308 |
| 104 | 4.9 | 20.41% | $204,082 |
| 105 | 4.6 | 21.74% | $217,391 |
| 106 | 4.3 | 23.26% | $232,558 |
| 107 | 4.1 | 24.39% | $243,902 |
| 108 | 3.9 | 25.64% | $256,410 |
| 109 | 3.7 | 27.03% | $270,270 |
| 110 | 3.5 | 28.57% | $285,714 |
| 111 | 3.4 | 29.41% | $294,118 |
| 112 | 3.3 | 30.30% | $303,030 |
| 113 | 3.1 | 32.26% | $322,581 |
| 114 | 3.0 | 33.33% | $333,333 |
| 115 | 2.9 | 34.48% | $344,828 |
| 116 | 2.8 | 35.71% | $357,143 |
| 117 | 2.7 | 37.04% | $370,370 |
| 118 | 2.5 | 40.00% | $400,000 |
| 119 | 2.3 | 43.48% | $434,783 |
| 120 | 2.0 | 50.00% | $500,000 |
Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime), effective 2022. Highlighted rows: the SECURE 2.0 start ages. Age 120 and older use 2.0.
For several IRAs, calculate each one's RMD, add them up and take the total from any IRA. Each 401(k) must pay its own RMD. To project future years with growth, use the RMD calculator.
It is the IRS table (in Publication 590-B, Appendix B, Table III) that gives the "distribution period" used to work out most required minimum distributions. Divide your December 31 balance by the factor for the age you reach this year. The current table took effect on January 1, 2022.
The factor at 73 is 26.5, so the RMD is the balance divided by 26.5, about 3.77%. On $500,000 that is $18,868; on $1 million it is $37,736.
At 73: $37,736. At 75: $40,650. At 80: $49,505. At 85: $62,500. Use the column on this page for any other age, or type a balance in the box to recompute the table.
If your spouse is your sole beneficiary and more than 10 years younger, use the Joint and Last Survivor table (Table II), which gives smaller RMDs. Inherited IRA beneficiaries use the Single Life table (Table I).
SECURE 2.0 raised the starting age to 73 for people born 1951–1959 and to 75 for those born in 1960 or later. The table factors themselves did not change.