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IRS static mortality tables for 2025

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2025 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2025, by age.

Current value: Male static rate q(x): 1; Female static rate q(x): 1; §417(e)(3) applicable (unisex) rate q(x): 1 as of 120.

IRS static mortality tables for 2025 — IRC §430(h)(3)(A); IRC §417(e)(3)(B); 26 CFR §1.430(h)(3)-1. 121 rows, 0 through 120. Every row links to itself: #120 is the current one.
AgeMale static rate q(x)rateFemale static rate q(x)rate§417(e)(3) applicable (unisex) rate q(x)rate
00.003530.003040.00329
10.000250.000210.00023
20.000170.000130.00015
30.000120.00010.00011
40.000110.000080.0001
50.000090.000070.00008
60.000080.000060.00007
70.000080.000060.00007
80.000060.000050.00006
90.000050.000050.00005
100.000050.000050.00005
110.000050.000060.00006
120.000080.000060.00007
130.00010.000070.00009
140.000130.000080.00011
150.000170.000080.00013
160.000210.000090.00015
170.000250.00010.00018
180.000290.00010.0002
190.000330.00010.00022
200.000360.00010.00023
210.000360.00010.00023
220.000370.000110.00024
230.000370.000130.00025
240.000390.000140.00027
250.000390.000140.00027
260.000410.000140.00028
270.000420.000160.00029
280.000440.000160.0003
290.000460.000170.00032
300.000480.000180.00033
310.00050.000190.00035
320.000530.000210.00037
330.000560.000230.0004
340.000580.000240.00041
350.000610.000260.00044
360.000640.000280.00046
370.000670.000310.00049
380.000690.000320.00051
390.000720.000350.00054
400.000730.000370.00055
410.000750.000390.00057
420.000760.000410.00059
430.000790.000430.00061
440.00080.000450.00063
450.000830.000470.00065
460.000870.000510.00069
470.000910.000540.00073
480.000970.000580.00078
490.001030.000640.00084
500.001120.00070.00091
510.001230.000790.00101
520.001360.000890.00113
530.001520.001010.00127
540.001720.001140.00143
550.002040.001360.0017
560.002510.001690.0021
570.002930.001930.00243
580.003410.002230.00282
590.003940.002560.00325
600.004540.002970.00376
610.005190.003410.0043
620.00610.004060.00508
630.006980.004740.00586
640.007680.005320.0065
650.008540.006140.00734
660.009490.007020.00826
670.010460.007790.00913
680.011540.008640.01009
690.012730.00960.01117
700.014080.010740.01241
710.015630.012070.01385
720.017360.013570.01547
730.019340.015280.01731
740.021580.017290.01944
750.024150.019590.02187
760.027080.022230.02466
770.030450.02520.02783
780.034330.028560.03145
790.038820.032290.03556
800.044080.036860.04047
810.049690.041250.04547
820.056050.046140.0511
830.063230.051610.05742
840.071370.057770.06457
850.080660.064770.07272
860.091150.072820.08199
870.102950.081970.09246
880.116150.092440.1043
890.130690.104160.11743
900.14650.117230.13187
910.163170.130710.14694
920.180220.144770.1625
930.197580.159360.17847
940.214990.174260.19463
950.232320.189530.21093
960.250650.205890.22827
970.269240.222890.24607
980.288130.240640.26439
990.30750.259030.28327
1000.327010.2780.30251
1010.346520.29740.32196
1020.365770.316880.34133
1030.38470.336390.36055
1040.40330.355790.37955
1050.42090.375050.39798
1060.4380.393830.41592
1070.454240.412130.43319
1080.469750.42960.44968
1090.484580.446360.46547
1100.493790.462320.47806
1110.494920.477510.48622
1120.496060.491810.49394
1130.497210.49790.49756
1140.498450.49880.49863
1150.49960.49970.49965
1160.49980.499850.49983
1170.49990.499950.49993
1180.499950.50.49998
1190.50.50.5
120111

Source and verification

Source
IRS — IRS Notice 2024-42IRS Notice 2024-42, 2024-25 I.R.B. 1732
Regulation
IRC §430(h)(3)(A); IRC §417(e)(3)(B); 26 CFR §1.430(h)(3)-1
Verified
August 6, 2026Against: IRS Notices 2023-73 (with 26 CFR 1.430(h)(3)-1(e)), 2024-42, 2025-40 and 2026-27 — the static tables for plan years 2024-2027 (each CSV header carries its own citation).How: Transcription guard at ingestion: unisex(x) == round-half-up((male(x)+female(x))/2, 5) at 121 of 121 ages for every plan year, re-scored on every build (ppaStaticMortality.test.js). The identity relates three independently typed columns.
Publication rule
Published annually; the value for a year is expected by September of the prior year. The latest year held here is 120.
Basis
Basis: these are the IRS's own published tables. 26 CFR §1.430(h)(3)-1(c)(2)(i) states that the static non-annuitant and annuitant tables "are determined using the base mortality tables described in paragraph (b)(1)(ii) of this section" — the table printed at paragraph (d) — and that "the rates in those base mortality tables are adjusted using the mortality improvement rates described in paragraph (b)(1)(iii) of this section", which for valuation dates on or after January 1, 2024 are the 2024 Adjusted Scale MP-2021 Rates incorporated by reference at paragraph (b)(1)(iv)(A). Both inputs are works of the United States Government. The values published here are transcribed from the IRS notice cited above and from no Society of Actuaries publication.
Download
irs-static-mortality-2025.csvirs-static-mortality-2025.json

Cite this page: ActuarialOS, “IRS static mortality tables for 2025”, https://actuarialos.io/reference/irs-static-mortality-2025 — verified 2026-08-06.

In Excel: =aos_qx("PPA Static 2025", 65) The ActuarialOS Excel add-in is free and returns this series with one worksheet function. Download the add-in.

In ActuarialOS the §430 static election and the §417(e) applicable mortality read these tables by plan year, and an unpublished year refuses rather than substituting a neighbour. About the platform.

Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.