CA Tax Tools

RRIF Minimum Withdrawal Calculator

Calculate your CRA-required minimum RRIF withdrawal for any age, see how the prescribed rate changes as you get older, and project your account balance year by year.

RRIF Details

This Year's Minimum

RRIF Balance (Jan 1)$500,000
CRA Prescribed Rate (age 72)5.40%
Minimum Withdrawal$27,000
Monthly Equivalent$2,250

Year-by-Year Projection

AgeStart BalanceMin %Min WithdrawalGrowthEnd Balance
72$500,0005.40%$27,000$18,920$491,920
73$491,9205.53%$27,203$18,589$483,305
74$483,3055.67%$27,403$18,236$474,138
75$474,1385.82%$27,595$17,862$464,405
76$464,4055.98%$27,771$17,465$454,099
77$454,0996.17%$28,018$17,043$443,124
78$443,1246.36%$28,183$16,598$431,539
79$431,5396.58%$28,395$16,126$419,270
80$419,2706.82%$28,594$15,627$406,303
81$406,3037.08%$28,766$15,101$392,638
82$392,6387.38%$28,977$14,546$378,208
83$378,2087.71%$29,160$13,962$363,010
84$363,0108.08%$29,331$13,347$347,026
85$347,0268.51%$29,532$12,700$330,193
86$330,1938.99%$29,684$12,020$312,529
87$312,5299.55%$29,847$11,307$293,990
88$293,99010.33%$30,369$10,545$274,166
89$274,16611.92%$32,681$9,659$251,145
90$251,14513.06%$32,800$8,734$227,079
91$227,07914.49%$32,904$7,767$201,942

Summary

Total Withdrawals$584,213
Remaining Balance (age 91)$201,942
Account StatusSolvent through projection
Average Annual Withdrawal$29,211
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RRIF rules: You must convert your RRSP to a RRIF (or an annuity) by December 31 of the year you turn 71. Starting at age 72, the CRA requires a minimum withdrawal each year based on your January 1 balance and a prescribed rate that increases with age. All RRIF withdrawals are fully taxable income. Amounts above the annual minimum are subject to withholding tax at source. This calculator is for illustrative purposes only — consult a qualified financial advisor for personalised retirement planning advice.

Understanding RRIF Rules

A Registered Retirement Income Fund (RRIF) is the most common way Canadians convert their RRSP savings into retirement income. Unlike an RRSP, a RRIF requires you to withdraw a CRA-mandated minimum amount each year starting the year after you open the account.

Convert at 71: You must convert your RRSP to a RRIF by December 31 of the year you turn 71. If you miss this deadline, the CRA will deregister your RRSP and the full balance becomes taxable income immediately. Most Canadians convert before age 71 to begin drawing income in low-tax years.

Minimum increases with age: The CRA prescribed minimum withdrawal rate rises each year as you age — from 5.40% at age 72 to 20% at age 95 and older. For ages under 72, the formula is 1 ÷ (90 − age). This means your mandatory income — and your tax bill — grows over time even if your balance stays flat.

Fully taxable income: Every dollar withdrawn from a RRIF is included in your taxable income for that year. RRIF income is reported on a T4RIF slip. Large withdrawals can push you into higher tax brackets, trigger OAS clawback (if your net income exceeds the threshold), or reduce income-tested benefits such as the Guaranteed Income Supplement (GIS).

Withholding tax on excess: The minimum withdrawal amount is exempt from withholding tax — your financial institution pays it directly with no tax deducted at source. However, any amount you withdraw above the minimum is subject to withholding tax: 10% on up to $5,000 above the minimum, 20% on $5,001–$15,000, and 30% on amounts exceeding $15,000. Quebec has different combined rates.

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Data sources: CRA (canada.ca)

This tool is general information only, not financial advice.

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