Registered retirement income fund
RRIF Minimum Withdrawal 2026 – Table and Calculator
Find the minimum you must take from your RRIF this year, and the tax withheld on anything above it.
Official 2026 rates, verified October 9, 2026
To see withholding on amounts above the minimum.
RRIF minimum withdrawal table
| Age on January 1 | Minimum % | On $100,000 |
|---|---|---|
| 55 | 2.86% | $2,857 |
| 60 | 3.33% | $3,333 |
| 65 | 4.00% | $4,000 |
| 66 | 4.17% | $4,167 |
| 67 | 4.35% | $4,348 |
| 68 | 4.55% | $4,545 |
| 69 | 4.76% | $4,762 |
| 70 | 5.00% | $5,000 |
| 71 | 5.28% | $5,280 |
| 72 | 5.40% | $5,400 |
| 73 | 5.53% | $5,530 |
| 74 | 5.67% | $5,670 |
| 75 | 5.82% | $5,820 |
| 76 | 5.98% | $5,980 |
| 77 | 6.17% | $6,170 |
| 78 | 6.36% | $6,360 |
| 79 | 6.58% | $6,580 |
| 80 | 6.82% | $6,820 |
| 81 | 7.08% | $7,080 |
| 82 | 7.38% | $7,380 |
| 83 | 7.71% | $7,710 |
| 84 | 8.08% | $8,080 |
| 85 | 8.51% | $8,510 |
| 86 | 8.99% | $8,990 |
| 87 | 9.55% | $9,550 |
| 88 | 10.21% | $10,210 |
| 89 | 10.99% | $10,990 |
| 90 | 11.92% | $11,920 |
| 91 | 13.06% | $13,060 |
| 92 | 14.49% | $14,490 |
| 93 | 16.34% | $16,340 |
| 94 | 18.79% | $18,790 |
| 95+ | 20.00% | $20,000 |
Ages under 71 use 1 ÷ (90 − age). Ages 71 and over use the prescribed factors in the Income Tax Regulations.
Frequently asked questions
What is the RRIF minimum withdrawal at 71?
5.28% of the RRIF's value on January 1. At 72 it's 5.40%, rising each year to 20% at 95 and older.
How is the RRIF minimum calculated before 71?
1 ÷ (90 − your age on January 1). At 65 that's 1 ÷ 25 = 4%.
Can I use my spouse's age?
Yes. If your spouse or common-law partner is younger, you can choose to base the minimum on their age when you set up the RRIF, which lowers the minimum.
Is tax withheld on RRIF withdrawals?
Not on the minimum. Anything above the minimum has tax withheld at 10%, 20% or 30% (lower federal rates plus 14% in Quebec). All RRIF income is taxable when you file.
Do I have to withdraw in the first year?
No. There is no minimum in the year you open the RRIF. Minimums start the following year.
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All rates and amounts on this page are taken from official government sources, including the Canada Revenue Agency, Revenu Québec and provincial and territorial finance ministries. Last verified October 9, 2026.