The Required Minimum Distribution (RMD) Calculator works out how much you must withdraw each year from traditional IRAs and most employer retirement plans, using the IRS Uniform Lifetime Table.
Your required minimum distribution for 2026 is $12,195.12.
| Age at end of year | 75 |
| Distribution period (Uniform Lifetime Table) | 24.6 |
| RMD for 2026 | $12,195.12 |
| Percent of balance | 4.07% |
Tax-deferred retirement accounts cannot grow untaxed forever. Once you reach a certain age the IRS requires you to withdraw a minimum amount every year, called the required minimum distribution, and pay income tax on it. RMDs apply to traditional, SEP and SIMPLE IRAs and to 401(k), 403(b) and 457(b) plans; Roth IRAs are exempt while the owner is alive.
Under the SECURE 2.0 Act, RMDs start in the year you turn 73 if you were born from 1951 to 1959, and 75 if born in 1960 or later. People born in 1950 or earlier started at 72 or 70½. Your first RMD can be delayed until April 1 of the following year, but then you take two in one year.
RMD = account balance on December 31 of last year ÷ distribution period from the IRS Uniform Lifetime Table for your age this year. The factor gets smaller each year, so the percentage you must withdraw rises.
Worked example (defaults): born in 1951, RMD year 2026, so you are 75. The factor is 24.6, and $300,000 ÷ 24.6 = $12,195.12. If your spouse is the sole beneficiary and more than ten years younger, a different (Joint Life) table gives a smaller RMD.
Missing an RMD costs an excise tax of 25% of the shortfall, cut to 10% if corrected within two years. You can take the RMD in one lump or spread it out, and IRA RMDs can be taken from any one of your IRAs. Qualified charitable distributions from an IRA, up to an annual limit, count toward your RMD without being taxed.
Do I have to spend the RMD? No, you can reinvest it in a taxable account.
Do inherited IRAs have RMDs? Yes, under different rules; most non-spouse heirs must empty the account within 10 years.
Can I withdraw more than the minimum? Yes, anytime.