what is the rmd percentage at age 73

The required minimum distribution (RMD) factor at age 73 under the IRS Uniform Lifetime Table is 26.5, which translates to about 3.77% of your eligible retirement account balance for that year.

Quick Scoop: RMD at Age 73

• The IRS says that at age 73, you use a “distribution period” (or life expectancy factor) of 26.5.

• To find your RMD for that year, you take your prior year’s Dec. 31 account balance and divide by 26.5.

• That works out to roughly 3.77% of your balance (1 ÷ 26.5 ≈ 0.0377).

Simple example

• Assume your traditional IRA + 401(k) total $500,000 on Dec. 31 of the previous year.
• Your RMD at age 73 would be about $18,868 (500,000 ÷ 26.5), or ~3.77%.

Important notes

• This percentage comes from the Uniform Lifetime Table , which applies if you’re not using the special “spouse more than 10 years younger and sole beneficiary” table.

• RMDs apply to most tax-deferred accounts (traditional IRA, 401(k), 403(b), etc.), but not to Roth IRAs for the original owner.

• If you turn 73 in a given year, you can delay that first RMD until April 1 of the following year—but then you may have to take two RMDs in that following year, which can bump up your taxable income.

Mini story to picture it

Imagine Pat turns 73 and has been carefully growing a nest egg in a traditional IRA. On December 31 of the prior year, the account was worth $400,000. Pat checks the IRS table, sees the age‑73 factor is 26.5, and does one clean calculation: 400,000 ÷ 26.5 ≈ 15,094. That amount becomes Pat’s “must‑withdraw” number to keep the IRS happy, and Pat works with a planner to time that withdrawal so it doesn’t create an unpleasant tax surprise.

TL;DR: At age 73, the RMD percentage is about 3.77% of your eligible retirement account balance, based on the IRS factor of 26.5 for that age.