RMD calculator 2026: required minimum distribution

The least you must withdraw from your traditional IRA or 401(k) in 2026, when your first one is due and what tax it could cost.

Your 2026 required minimum distribution

$15,094.34

about $1,258 a month · 3.77% of your balance

Age 73 in 2026
Divisor 26.5
Tax at 22%: $3,321

With $400,000 on December 31, 2025 and age 73 in 2026, the IRS Uniform Lifetime Table gives a divisor of 26.5: $400,000 ÷ 26.5 = $15,094.34. That is the least you must withdraw by December 31, 2026, 3.77% of the balance.

2026 is your first year, so you can wait until April 1, 2027 for this one. Then you take a second one by December 31, 2027, and both count as income in 2027. If you do not take the full amount, the IRS charges 25% of what is missing, or 10% if you fix it within two years.

The Uniform Lifetime Table is for unmarried owners and for married owners whose spouse is not more than 10 years younger, or is not the sole beneficiary. If your spouse is the sole beneficiary and more than 10 years younger, the IRS uses a joint table and the divisor is larger.
A qualified charitable distribution of up to $111,000 in 2026, sent directly from your IRA to a charity, counts toward your RMD and is not taxable. Roth IRAs have no required withdrawals for the owner; if you are still working, a workplace plan may let you wait until you retire (unless you own 5% or more of the company).

Your balance

Required withdrawal for 2026$15,0944%
Stays in the account$384,90696%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

Your numbers

example: change the numbers

Year of birth

It decides when withdrawals must start: age 73 if you were born from 1951 to 1958 (and, as the IRS proposes, 1959), and age 75 if you were born in 1960 or later.

Account balance on December 31, 2025

The balance of the account at the end of last year, from your year-end statement. For several traditional IRAs, add them up; a 401(k) is figured separately.

Your federal tax rate on the withdrawal

Optional: your marginal federal rate (10 to 37%), to see an estimate of the tax. Enter 0 to skip.

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The calculation
	Balance at the end of 2025	$400,000
	Your age in 2026	73
	Divisor (IRS Uniform Lifetime Table)	26.5
	Required distribution for 2026	$15,094.34
	Share of the balance	3.77%
	On average per month	$1,257.86
	Federal tax at 22%	$3,320.75
	Left after that tax	$11,773.59

How it works

Take your account balance on December 31 of last year and find your age on your birthday this year in the IRS Uniform Lifetime Table. The table gives a divisor, for example 26.5 at age 73 and 24.6 at age 75.
Divide the balance by the divisor. That is your required minimum distribution for the year, and you can always take more.
The first withdrawal is due for the year you reach the starting age, 73 if you were born from 1951 to 1958 (and, as proposed, in 1959) and 75 from 1960. You may delay that first one until April 1 of the next year, but then you take two in that year.

Worked example

$100,000 on December 31, 2025, age 75 in 2026: the divisor is 24.6, so the RMD is $100,000 ÷ 24.6 = $4,065.04 (the IRS shows $4,065). A balance of $34,800 at age 73 gives $34,800 ÷ 26.5 = $1,313.21. $400,000 at age 73: $400,000 ÷ 26.5 = $15,094.34.

Sources

Text checked on October 13, 2026

Good to know

You can take more than the minimum, but an extra amount in one year does not count toward the minimum of a later year.
Each year uses the balance at the end of the previous year, so a market fall or rise changes the next amount. Recalculate every January.
RMDs are taxable income, except any part that was already taxed (your basis). They can raise your tax bracket and the share of your Social Security that is taxed.
Roth IRAs and designated Roth accounts have no required withdrawals while the owner is alive. Beneficiaries of Roth accounts do have them.
Inherited accounts and spouses more than 10 years younger use other IRS tables: this calculator covers the owner’s own account with the Uniform Lifetime Table.
This is an estimate. Your account provider usually calculates your RMD, and the IRS worksheets in Publication 590-B give the official method.

Frequently asked questions

How is a required minimum distribution calculated?

Divide your account balance at the end of last year by the divisor next to your age in the IRS Uniform Lifetime Table. At 75 the divisor is 24.6, so $100,000 gives $4,065.04.

At what age do required minimum distributions start?

73 if you were born from 1951 to 1958, and 75 if you were born in 1960 or later. For 1959 the law is ambiguous and the IRS has proposed 73. The first one is due for the year you reach that age.

Can I delay my first RMD?

Yes, until April 1 of the following year. But then you take your second one by December 31 of that year too, so both are taxable in the same year.

What is the penalty for missing an RMD?

An excise tax of 25% of the amount not withdrawn, reduced to 10% if you take it within two years. You report it on Form 5329.

Do Roth IRAs have required minimum distributions?

Not while the owner is alive. Beneficiaries of Roth IRAs and designated Roth accounts must follow the RMD rules.

Does a charitable gift from my IRA count toward my RMD?

Yes. A qualified charitable distribution made directly by the IRA trustee to a charity counts toward your RMD and is not taxable, up to $111,000 in 2026.