BAS 2026 rates: Basic Allowance for Subsistence
2026 BAS rates (effective January 1, 2026): $476.95 a month for enlisted members and $328.48 a month for officers. BAS II is $953.90. These are DFAS's official figures; BAS doesn't change with grade, years of service, location or dependents.
| 2026 BAS | Per month | Per year (x12) |
|---|---|---|
| Enlisted | $476.95 | $5,723.40 |
| Officers (commissioned and warrant) | $328.48 | $3,941.76 |
| BAS II (enlisted, when authorized) | $953.90 | $11,446.80 |
BAS calculator
Partial months here use the standard military pay convention of a 30-day month (monthly rate ÷ 30 × days). Your finance office's computation wins; deductions such as meal charges for enlisted members aren't included.
What BAS is (and isn't)
- DoD's Military Compensation site says BAS is meant to offset the cost of food for the service member, not for family members.
- Since January 1, 2002, all enlisted members get full BAS and pay for their meals, including government-provided meals (DoD Military Compensation).
- BAS is adjusted every year based on the USDA food cost index, which is why it rises by a different percentage than basic pay.
- BAS II (twice enlisted BAS) may be paid to enlisted members at a permanent station assigned to single government quarters without adequate food storage or preparation, where a government mess isn't available and meals can't otherwise be provided. The Secretary of the Military Department must authorize it (DFAS note 1).
Is BAS taxable? Why isn't it on my W-2?
No. IRS Publication 3 lists BAS (with BAH, OHA and dislocation allowance) among the living and moving allowances excluded from gross income. That's why BAS isn't counted in your taxable wages in box 1 of your W-2. Basic pay is taxable.
BAS rate history (DFAS)
| Effective | Officers | Enlisted | BAS II |
|---|---|---|---|
| January 1, 2026 | $328.48 | $476.95 | $953.90 |
| January 1, 2025 | $320.78 | $465.77 | $931.54 |
| January 1, 2024 | $316.98 | $460.25 | $920.50 |
| January 1, 2023 | $311.68 | $452.56 | $905.12 |
| January 1, 2022 | $280.29 | $406.98 | $813.96 |
| January 1, 2021 | $266.18 | $386.50 | $773.00 |
| January 1, 2020 | $256.68 | $372.71 | $745.42 |
| January 1, 2019 | $254.39 | $369.39 | $738.78 |
| January 1, 2018 | $254.39 | $369.39 | $738.78 |
| January 1, 2017 | $253.63 | $368.29 | $736.58 |
| January 1, 2016 | $253.63 | $368.29 | $736.58 |
| January 1, 2015 | $253.38 | $367.92 | $735.84 |
| January 1, 2014 | $246.24 | $357.55 | $715.10 |
| January 1, 2013 | $242.60 | $352.27 | $704.54 |
| January 1, 2012 | $239.96 | $348.44 | $696.88 |
| January 1, 2011 | $223.84 | $325.04 | $650.08 |
DFAS notes the 2019 rate equals 2018, and 2017 equals 2016. 2027 BAS rates haven't been published; DFAS's current table was updated December 19, 2025.
See your total pay
The 2026 military pay calculator adds BAS to your basic pay and BAH automatically.
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- DFAS: Basic Allowance for Subsistence (BAS) table (updated Dec 19, 2025)
- DoD Military Compensation: Basic Allowance for Subsistence
- IRS Publication 3: Armed Forces' Tax Guide
Last checked Oct 15, 2026. Rates and rules change; the official source wins. Estimates only, not financial or tax advice. Pay questions: your unit finance office or DFAS. In crisis? Dial 988, then press 1.