Uniform Lifetime Table 2025 — IRS RMD Divisors by Age
The full IRS Uniform Lifetime Table (Table III) for 2025 — every age and divisor, plus the % of balance each one means. Calculator built in.
The complete IRS Uniform Lifetime Table (Table III) for 2025, reproduced from Publication 590-B — every age 72–120+ with its applicable denominator (distribution period) and the equivalent % of balance you must withdraw. Built-in RMD calculator. Source: IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime); required beginning date per IRS Pub. 590-B "Age 73 for tax years 2023 and later" (SECURE 2.0 Act of 2022). Figures for the 2025 tax year, table verified 2026-06-18. Roth IRAs have no RMD during the owner's lifetime. Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.
Last updated · Source: Gera Tools
What is the IRS Uniform Lifetime Table?
The Uniform Lifetime Table (Table III) is the IRS table most IRA and 401(k) owners use to figure their RMD. It assigns a distribution period to each age from 72 (divisor 27.4) to 120 and over (divisor 2). RMD = prior-year-end balance ÷ the divisor for your age. The current table has been in effect for distribution years since 2022. (Source: IRS Publication 590-B (2025), Appendix B.)
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The Uniform Lifetime Table (IRS Table III) gives the distribution period for each age that most IRA and 401(k) owners use to compute their RMD. To find your RMD, take your account balance on December 31 of last year and divide it by the figure for your age.
The full table is below (ages 72–120+), alongside a calculator that does the division for you.
Important: This computes the owner’s lifetime RMD using the IRS Uniform Lifetime Table (Table III). A different table applies if your sole beneficiary is a spouse more than 10 years younger (Joint Life Table II) or for an inherited IRA (Single Life Table I) — those are not computed here. Roth IRAs have no RMD during the owner’s lifetime. Source: IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime); required beginning date per IRS Pub. 590-B “Age 73 for tax years 2023 and later” (SECURE 2.0 Act of 2022); figures for the 2025 tax year, table verified 2026-06-18. Confirm the current table at irs.gov. This is not tax or legal advice.