If the age at the beginning of the year is from 71 to 77, the minimum payment depends on whether the RRIF was first funded before or after January 1, 1993.
The percentages in the first column below apply to RRIFs first funded before January 1, 1993, and to which:
- no additional RRSP funds have been added after that date, and
- no funds have been transferred from another RRIF first funded after that date.
The second column applies to RRIFs first funded after January 1, 1993, or a previous RRIF that receives funds from either of the above sources after that date.
All calculations are based on the total value of the RRIF at the beginning of the year.
| Age | All RRIFs 2015+ | Pre-1993 RRIFs – Prior to 2015 | Post-1992 RRIFs – Prior to 2015 |
| 71 | 5.28 % | 5.26 % | 7.38 % |
| 72 | 5.40 % | 5.56 % | 7.48 % |
| 73 | 5.53 % | 5.88 % | 7.59 % |
| 74 | 5.67 % | 6.25 % | 7.71 % |
| 75 | 5.82 % | 6.67 % | 7.85 % |
| 76 | 5.98 % | 7.14 % | 7.99 % |
| 77 | 6.17 % | 7.69 % | 8.15 % |