2025 IRS Uniform Lifetime Table Key Factors
The IRS Uniform Lifetime Table was updated in 2022 to reflect longer life expectancies, resulting in lower RMD percentages than the prior table. The 2025 table uses the same factors as 2022+ adjustments. At age 73 you divide your balance by 26.5 — meaning you withdraw approximately 3.77% of your account annually.
2025 IRS Uniform Lifetime Table — RMD percentages and examples
| Age | Life Expectancy Factor | RMD % of Balance | Example: $800K Account |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $29,197 |
| 73 | 26.5 | 3.77% | $30,189 |
| 75 | 24.6 | 4.07% | $32,520 |
| 78 | 22.0 | 4.55% | $36,364 |
| 80 | 20.2 | 4.95% | $39,604 |
| 85 | 16.0 | 6.25% | $50,000 |
| 90 | 12.2 | 8.20% | $65,574 |
| 95 | 8.9 | 11.24% | $89,888 |
Typical RMD Amounts by Account Balance
RMD amounts vary enormously based on account size. For the median American retiring with approximately $350,000 in tax-deferred accounts, the first RMD at age 73 is about $13,208. For a higher-income retiree with $2 million, the same RMD is $75,472 — potentially pushing into or through multiple tax brackets.
On a $1,000,000 account with 5% annual growth: Age 73 RMD = $37,736. Age 80 RMD = $55,645 (because both the account grows and the divisor shrinks). Age 90 RMD = $90,000+. RMDs become more burdensome as you age even as your account continues growing.
RMD amounts at key ages and account balances (assuming no account growth)
| Account Balance | Age 73 RMD | Age 80 RMD | Age 85 RMD | Age 90 RMD |
|---|---|---|---|---|
| $200,000 | $7,547 | $9,901 | $12,500 | $16,393 |
| $500,000 | $18,868 | $24,752 | $31,250 | $40,984 |
| $1,000,000 | $37,736 | $49,505 | $62,500 | $81,967 |
| $2,000,000 | $75,472 | $99,010 | $125,000 | $163,934 |
| $3,000,000 | $113,208 | $148,515 | $187,500 | $245,902 |
How Median Retirees Compare
The median retirement account balance for Americans age 70-74 is approximately $440,000 in tax-deferred accounts. This generates a first-year RMD of about $16,604 — taxable as ordinary income that gets added to Social Security and any other retirement income.
- Median retiree (age 73, $440K account): $16,604 first-year RMD
- Average retiree with SS + modest pension + RMD: likely in 22% effective rate territory
- Aggressive saver ($2M+ account): RMDs alone can push into 24%-32% bracket
- Strategy insight: large account balances create a strong case for Roth conversions before RMD start
See Your RMD vs. National Benchmarks
Enter your account balance and age to compare your RMD against typical retiree benchmarks.