RRIF Calculator Canada 2026

Calculate your mandatory RRIF minimum withdrawal for 2026 using official CRA prescribed factors. Project your RRIF balance and annual income to age 90 and beyond.

Your RRIF Details

📋 How to use this calculator

  1. Enter your RRIF balance as of January 1 of this year.
  2. Enter your current age (or your spouse's age if younger).
  3. Set your expected annual growth rate inside the RRIF.
  4. Click Calculate Withdrawals to see your minimum payments and balance projection.

Quick presets:

The market value of your RRIF on January 1 of the current year. This is what your minimum withdrawal is calculated on. No minimum withdrawal is required in the year a RRIF is first established.

CRA uses your age on January 1. If your spouse is younger, use their age to reduce minimum withdrawals.

Expected annual return on investments held inside the RRIF. Conservative: 3–4%, Balanced: 5–6%, Growth: 7%+.

Amount above the minimum you plan to withdraw each year. Withdrawals above the minimum are subject to withholding tax.

Your Results

Enter your RRIF balance and age, then click Calculate Withdrawals.

Understanding RRIFs in Canada

🇨🇦 What Is a RRIF?

A Registered Retirement Income Fund (RRIF) is the most common way Canadians convert their RRSP savings into retirement income. You must convert your RRSP to a RRIF — or an annuity — by December 31 of the year you turn 71. Once converted, the CRA requires you to withdraw a minimum amount each year, starting the year after the RRIF is opened. There is no maximum — you can always withdraw more than the minimum. All RRIF withdrawals are fully taxable as ordinary income and you receive a T4RIF slip each year.

📊 2026 CRA RRIF Minimum Withdrawal Factors

The minimum is calculated by multiplying your January 1 RRIF balance by the prescribed factor for your age. Source: CRA Income Tax Act, Schedule I (post-2015 federal budget factors).

Age Factor Min. on $500K Age Factor Min. on $500K
715.28%$26,400837.71%$38,550
725.40%$27,000848.08%$40,400
735.53%$27,650858.51%$42,550
745.67%$28,350868.99%$44,950
755.82%$29,100879.55%$47,750
765.98%$29,9008810.21%$51,050
776.17%$30,8508910.99%$54,950
786.36%$31,8009011.92%$59,600
796.58%$32,9009113.06%$65,300
806.82%$34,1009214.49%$72,450
817.08%$35,4009316.34%$81,700
827.38%$36,9009418.79%$93,950
95+20.00%$100,000

💡 Strategies to Reduce RRIF Tax Impact

The most powerful strategy is early RRSP drawdown — making voluntary RRSP withdrawals in low-income years between 65 and 71, before mandatory RRIF withdrawals begin. This fills low tax brackets (20–25%) instead of forcing larger withdrawals later at 35–45%. Using your spouse's younger age for the RRIF calculation reduces the mandatory minimum each year, keeping more money growing tax-deferred. Pension income splitting allows you to allocate up to 50% of eligible RRIF income to a spouse, potentially halving your effective tax rate. Finally, withdrawing just enough above the minimum each year to fill a lower bracket — without triggering OAS recovery tax above approximately $95,323 (2026 estimated threshold) — can significantly reduce lifetime tax.

⚠️ RRIF Withdrawals and OAS Clawback

RRIF withdrawals are fully taxable income and count toward your net income for OAS clawback purposes. In 2026, OAS recovery tax begins at approximately $95,323 of net income in 2026 (estimated) — 15 cents for every dollar above this threshold. For a retiree with a large RRIF, mandatory withdrawals alone can exceed the threshold by their late 70s or 80s. Combined with CPP and OAS itself, this makes RRIF planning an important part of retirement income strategy. One option is converting to an annuity for a portion of the RRIF to create predictable income without the growing mandatory withdrawal problem.

❓ Frequently Asked Questions

When must I convert my RRSP to a RRIF?

You must convert your RRSP to a RRIF by December 31 of the year you turn 71. No minimum withdrawal is required in the calendar year you open the RRIF — the first mandatory minimum applies the following year. If you miss the deadline, the CRA will deregister your RRSP and the entire balance becomes taxable income immediately, which is typically catastrophic.

Can I use my spouse's age for my RRIF?

Yes. If your spouse or common-law partner is younger, you can irrevocably elect to base your RRIF minimum withdrawal on their age instead of yours. Since younger ages have lower prescribed factors, this reduces your mandatory annual withdrawal and keeps more money growing tax-deferred. This election must be made when the RRIF is established and cannot be changed afterward.

Are RRIF withdrawals subject to withholding tax?

Minimum withdrawals are not subject to withholding tax at source, but are fully taxable income when you file. Amounts above the minimum are subject to withholding tax: 10% on amounts up to $5,000 above the minimum, 20% on $5,001–$15,000 above minimum, and 30% on amounts over $15,000 above minimum (outside Quebec — Quebec rates differ). All amounts are included in your taxable income at year end.

Can I have more than one RRIF?

Yes. You can have multiple RRIFs at different financial institutions. However, the total minimum withdrawal is calculated across all your RRIFs combined. You can choose to take the entire minimum from one RRIF while keeping others intact, as long as the combined withdrawal meets the CRA requirement. This flexibility is useful for managing investment allocation across institutions.

🔗 Related Calculators

📋 RRIF minimum withdrawal factors are based on the CRA Income Tax Act, Schedule I (post-2015 federal budget schedule). For ages under 71, the formula 1/(90−age) applies. OAS recovery tax threshold is approximately $95,323 for 2026 (estimated). Projections are estimates and do not account for taxes, inflation, or variable growth. See our full disclaimer.