CRA RRIF Minimum Withdrawal Rates by Age (2026)
This is the full CRA minimum withdrawal percentage table for a Registered Retirement Income Fund, from age 65 through 95 and older. It uses the rates set by federal regulation, currently in effect for 2026. If you want to skip the table and run the numbers on your own balance, the RRIF Calculator applies these rates automatically and shows withholding tax for every province including Quebec.
The Rates Table
The percentage applies to the market value of the RRIF on January 1 of each calendar year. Multiply that balance by the rate for your age on January 1 to get the minimum withdrawal for that year.
| Age on Jan 1 | Minimum % | Age on Jan 1 | Minimum % |
|---|---|---|---|
| 65 | 4.00% | 81 | 7.08% |
| 66 | 4.17% | 82 | 7.38% |
| 67 | 4.35% | 83 | 7.71% |
| 68 | 4.55% | 84 | 8.08% |
| 69 | 4.76% | 85 | 8.51% |
| 70 | 5.00% | 86 | 8.99% |
| 71 | 5.28% | 87 | 9.55% |
| 72 | 5.40% | 88 | 10.21% |
| 73 | 5.53% | 89 | 10.99% |
| 74 | 5.67% | 90 | 11.92% |
| 75 | 5.82% | 91 | 13.06% |
| 76 | 5.98% | 92 | 14.49% |
| 77 | 6.17% | 93 | 16.34% |
| 78 | 6.36% | 94 | 18.79% |
| 79 | 6.58% | 95+ | 20.00% |
| 80 | 6.82% |
Highlighted row: age 71, the first year a typical converter starts mandatory withdrawals. Most people are still 71 on January 1 of the first withdrawal year, so the 5.28% rate applies, not 5.40%. See the rules section below.
The Three Rules That Trip People Up
1. The Age on January 1 Locks the Rate
The percentage that applies to a calendar year is based on your age on January 1 of that year, not your current age and not your age at year-end. If you turn 72 in March 2026, you were still 71 on January 1, 2026. The 5.28% rate applies to the entire 2026 calendar year. Your March birthday does not change the rate; the rate jumps to 5.40% only on January 1, 2027.
2. No Minimum in the Year of Conversion
The conversion deadline is December 31 of the year you turn 71. No minimum withdrawal is required in the calendar year the RRIF is opened. The first mandatory minimum applies in the year after conversion. So if you convert at the deadline in the year you turn 71, the first mandatory withdrawal is in the following year, when you are still 71 on January 1 (and become 72 sometime during that year). That makes 5.28% the correct rate for most first-year withdrawals, not 5.40%.
3. You Can Use a Younger Spouse's Age
If your spouse or common-law partner is younger, you can elect to base the minimum on their age instead of yours. Since younger ages have lower percentages, this lowers your mandatory withdrawal and keeps more money growing tax-deferred. The election is irrevocable once the RRIF is established and must be made at that time. It does not affect spousal income attribution; it only affects the minimum-withdrawal calculation.
A Concrete Example
You converted your RRSP to a RRIF on December 30, 2025, at the deadline in the year you turned 71. On January 1, 2026 the RRIF balance is $500,000. Your age on January 1, 2026 is 71.
Minimum withdrawal for 2026 = $500,000 × 5.28% = $26,400.
You may withdraw this amount as a single lump sum, semi-annually, quarterly, or monthly. The total just has to meet the $26,400 minimum by December 31, 2026. The full $26,400 is taxable income in 2026, reported on the T4-RIF (or Relevé 2 in Quebec). No tax is withheld at source on the minimum amount itself, but the full $26,400 still increases your reported income at filing.
If you withdraw more than the minimum, the excess portion is subject to withholding tax. Outside Quebec, that is 10% on excess up to $5,000, 20% on excess from $5,001 to $15,000, and 30% above $15,000. In Quebec, the federal portion is reduced to 5% / 10% / 15% and Revenu Québec collects a separate 14% flat provincial withholding on the entire excess.
Related Reading
For the longer narrative on how a RRIF fits into a retirement income plan, including conversion timing, spousal-RRIF mechanics, and the OAS clawback interaction, see our full guide: RRIF Calculator and Minimum Withdrawal Guide.
For French readers: Tableau des taux de retrait minimum FERR (selon l'âge).
Run the Numbers on Your Balance
The RRIF Calculator applies the rate above to your balance, projects the minimum across multiple years, estimates the federal and Quebec provincial withholding on amounts above the minimum, and shows you how the balance evolves over time.
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