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IRS static mortality tables for 2026

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2026 (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 2026, 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 2026 — 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
00.00350.003020.00326
10.000240.000210.00023
20.000160.000130.00015
30.000120.00010.00011
40.000110.000070.00009
50.000090.000070.00008
60.000080.000060.00007
70.000070.000060.00007
80.000060.000050.00006
90.000050.000050.00005
100.000050.000050.00005
110.000050.000050.00005
120.000080.000060.00007
130.00010.000070.00009
140.000130.000080.00011
150.000170.000080.00013
160.000210.000090.00015
170.000250.000090.00017
180.000290.00010.0002
190.000330.00010.00022
200.000350.00010.00023
210.000360.00010.00023
220.000370.000110.00024
230.000370.000120.00025
240.000380.000140.00026
250.000390.000140.00027
260.00040.000140.00027
270.000420.000160.00029
280.000440.000160.0003
290.000450.000170.00031
300.000480.000180.00033
310.00050.000190.00035
320.000520.00020.00036
330.000560.000230.0004
340.000580.000240.00041
350.000610.000260.00044
360.000640.000280.00046
370.000660.000310.00049
380.000690.000320.00051
390.000710.000350.00053
400.000730.000360.00055
410.000740.000380.00056
420.000760.00040.00058
430.000780.000420.0006
440.00080.000450.00063
450.000820.000470.00065
460.000870.00050.00069
470.000910.000540.00073
480.000960.000580.00077
490.001030.000630.00083
500.001110.000690.0009
510.001220.000780.001
520.001350.000890.00112
530.001510.000990.00125
540.00170.001130.00142
550.002030.001360.0017
560.002490.001670.00208
570.002910.001920.00242
580.003390.002220.00281
590.00390.002540.00322
600.004510.002940.00373
610.005150.003380.00427
620.006050.004020.00504
630.006920.004710.00582
640.007620.005280.00645
650.008470.00610.00729
660.009420.006960.00819
670.010380.007740.00906
680.011440.008570.01001
690.012630.009520.01108
700.013980.010660.01232
710.015510.011970.01374
720.017220.013470.01535
730.019190.015150.01717
740.021410.017150.01928
750.023960.019440.0217
760.026870.022060.02447
770.030210.025010.02761
780.034070.028330.0312
790.038520.032040.03528
800.043730.036570.04015
810.049310.040930.04512
820.055610.045780.0507
830.062730.051210.05697
840.070810.057320.06407
850.080060.064260.07216
860.090510.072270.08139
870.102260.081380.09182
880.115420.091830.10363
890.129910.103520.11672
900.145680.116560.13112
910.162310.130020.14617
920.179340.144060.1617
930.196690.158650.17767
940.21410.173550.19383
950.231440.188850.21015
960.249770.20520.22749
970.268370.222210.24529
980.287260.239990.26363
990.306640.25840.28252
1000.326160.277390.30178
1010.345690.29680.32125
1020.364910.316280.3406
1030.383770.335760.35977
1040.402290.355150.37872
1050.419930.374360.39715
1060.437080.393160.41512
1070.453330.411470.4324
1080.46890.428990.44895
1090.48380.445780.46479
1100.493090.461810.47745
1110.494330.477080.48571
1120.495570.491460.49352
1130.496860.497610.49724
1140.49820.49860.4984
1150.499450.49960.49953
1160.49970.49980.49975
1170.499850.49990.49988
1180.49990.50.49995
1190.50.50.5
120111

Source and verification

Source
IRS — IRS Notice 2025-40IRS Notice 2025-40, 2025-31 I.R.B.
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-2026.csvirs-static-mortality-2026.json

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

In Excel: =aos_qx("PPA Static 2026", 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.