2027 RMD Uniform Lifetime Table
The IRS Uniform Lifetime Table used to calculate Required Minimum Distributions (RMDs) for most retirement account owners in 2027. Look up the distribution-period divisor for your age, then divide your December 31, 2026 balance by it.
Calculate your 2027 RMD
Enter the age you reach during 2027 and your account balance on December 31, 2026.
Next decision: Will this RMD trigger IRMAA? — check the RMD → IRMAA interaction →
Your 2027 Medicare surcharge is set by your 2025 income — see the projected 2027 IRMAA brackets →
Your RMDs climb every year — a Roth conversion ladder in your 60s can shrink them and cut the taxes + IRMAA they trigger. Plan it with the Roth Conversion Planner ($99) →
How to use: RMD = (December 31, 2026 balance) ÷ (divisor for your age in 2027). The right-hand column shows that divisor expressed as a percentage of the balance for quick reference. Example: $500,000 at age 75 ÷ 24.6 = $20,325.
| Age | Distribution period (divisor) | RMD as % of balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.90% |
| 97 | 7.8 | 12.82% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
| 101 | 6.0 | 16.67% |
| 102 | 5.6 | 17.86% |
| 103 | 5.2 | 19.23% |
| 104 | 4.9 | 20.41% |
| 105 | 4.6 | 21.74% |
| 106 | 4.3 | 23.26% |
| 107 | 4.1 | 24.39% |
| 108 | 3.9 | 25.64% |
| 109 | 3.7 | 27.03% |
| 110 | 3.5 | 28.57% |
| 111 | 3.4 | 29.41% |
| 112 | 3.3 | 30.30% |
| 113 | 3.1 | 32.26% |
| 114 | 3.0 | 33.33% |
| 115 | 2.9 | 34.48% |
| 116 | 2.8 | 35.71% |
| 117 | 2.7 | 37.04% |
| 118 | 2.5 | 40.00% |
| 119 | 2.3 | 43.48% |
| 120 | 2.0 | 50.00% |
Age 120 is the maximum in the table; the divisor of 2.0 applies to age 120 and older. The RMD-percent column is derived from the divisor (1 ÷ divisor) and rounded. Every row on this page is read straight from the same divisor array our retirement engine uses — no figure here was typed by hand.
Comparing years? The 2026 Uniform Lifetime Table is the same table, row for row.
Why the 2027 table is already known
Most retirement numbers move every year because Congress indexed them to inflation: tax brackets, the standard deduction, IRMAA thresholds, the ACA applicable-percentage table. The Uniform Lifetime Table is not one of them. It is a mortality table written into the regulations, and it is replaced only when Treasury issues a new rule with updated life-expectancy assumptions.
That last happened in November 2020 (T.D. 9930), effective for distribution calendar years beginning on or after January 1, 2022. The same divisors applied in 2022, 2023, 2024, 2025 and 2026, and they apply in 2027. So a "2027 RMD table" is not a forecast — it is the current regulation, read forward.
Two things about your 2027 RMD are new each year, and they are the parts worth planning: your December 31, 2026 account balance, and the age you reach during 2027. Both push the withdrawal up over time, which is why the RMD percentage column climbs from 3.65% at 72 toward double digits in your nineties.
Common questions
- Are the 2027 RMD divisors different from 2026?
- No. The Uniform Lifetime Table is prescribed by regulation (26 CFR 1.401(a)(9)-9) and has applied unchanged to every distribution year since 2022. The divisor at 73 is 26.5 in 2026 and 26.5 in 2027. What changes year to year is your account balance and your age, not the table.
- How do I calculate my 2027 RMD?
- Take your account balance on December 31, 2026 and divide it by the divisor for the age you reach during 2027. A $500,000 balance at age 75 (divisor 24.6) gives $20,325.
- At what age do RMDs start in 2027?
- Age 73 if you were born 1951 to 1959, age 75 if born 1960 or later, under SECURE 2.0. The start age depends on your birth year, not on the calendar year.
- Could the IRS change the table before 2027?
- It would take a new Treasury regulation with new mortality assumptions. The current table came from T.D. 9930 and took effect for distribution years beginning January 1, 2022. No replacement has been proposed. If one is published we will update this page.
- What if my spouse is more than 10 years younger?
- You use the Joint Life and Last Survivor Expectancy Table instead, which gives a larger divisor and a smaller RMD. That table is also static regulation and is unchanged for 2027.