BAS 2026 rates
The Basic Allowance for Subsistence pays for a service member’s own meals. Rates are set by DoD each January[bas]:
| Effective | Officers | Enlisted | BAS II |
|---|---|---|---|
| Jan 1, 2026 | $328.48 | $476.95 | $953.90 |
| Jan 1, 2025 | $320.78 | $465.77 | $931.54 |
| Jan 1, 2024 | $316.98 | $460.25 | $920.50 |
| Jan 1, 2023 | $311.68 | $452.56 | $905.12 |
| Jan 1, 2022 | $280.29 | $406.98 | $813.96 |
| Jan 1, 2021 | $266.18 | $386.50 | $773.00 |
| Jan 1, 2020 | $256.68 | $372.71 | $745.42 |
| Jan 1, 2019 | $254.39 | $369.39 | $738.78 |
| Jan 1, 2018 | $254.39 | $369.39 | $738.78 |
| Jan 1, 2017 | $253.63 | $368.29 | $736.58 |
| Jan 1, 2016 | $253.63 | $368.29 | $736.58 |
| Jan 1, 2015 | $253.38 | $367.92 | $735.84 |
| Jan 1, 2014 | $246.24 | $357.55 | $715.10 |
| Jan 1, 2013 | $242.60 | $352.27 | $704.54 |
| Jan 1, 2012 | $239.96 | $348.44 | $696.88 |
| Jan 1, 2011 | $223.84 | $325.04 | $650.08 |
Rates did not change in 2017 or 2019. The biggest jump in this period was 2023, when enlisted BAS rose 11.2% after a year of high food inflation.
Who gets BAS and how much
- Enlisted members get the enlisted rate; warrant officers and commissioned officers get the officer rate. Grade and years of service do not matter.
- BAS II (twice the enlisted rate) may be authorized for enlisted members at a permanent station who are assigned to single government quarters without adequate food storage or preparation facilities, where a government dining facility is not available and meals cannot otherwise be provided[bas].
- Members in training or living in barracks with a dining facility often receive BAS but have meals deducted, or are issued a meal card. Your LES shows either the full allowance or the deduction.
- Dependents do not change BAS: it covers the member only. Family housing costs are covered by BAH.
BAS and taxes
BAS is excluded from federal income tax and is not subject to Social Security or Medicare[p3]. For a single E-3 living in the barracks, the allowance adds $476.95 to monthly take-home pay because none of it is taxed. Add BAS in the military pay estimator to see your total.
BAS vs basic pay raises
BAS follows food prices, not wages, so it does not move with the pay raise. In 2026 basic pay rose 3.8% while BAS rose about 2.4%; see the 2026 military pay raise for the full comparison and the 2026 pay chart for basic pay.
Frequently asked questions
How much is BAS in 2026?
$476.95 a month for enlisted members and $328.48 for officers, effective January 1, 2026.
Do officers get less BAS than enlisted members?
Yes. DoD sets two rates, and the officer rate ($328.48 in 2026) is lower than the enlisted rate ($476.95). Warrant officers receive the officer rate.
Does BAS go up with rank or years of service?
No. There are only two rates, enlisted and officer. An E-1 and an E-9 receive the same enlisted BAS; a new second lieutenant and a colonel receive the same officer BAS. Only the annual January adjustment changes it.
Is BAS taxable?
No. BAS is a tax-free allowance under IRS rules for members of the armed forces.