What is BAH and who receives it?

Basic Allowance for Housing (BAH) is a non-taxable monthly allowance paid to service members not living in government-provided quarters. Rates vary by duty-station ZIP code, paygrade, and dependency status. Active-duty members with permanent assignment in CONUS receive BAH; OCONUS members receive Overseas Housing Allowance (OHA) instead.

How is BAH calculated?

DTMO computes BAH annually using rental market data from each Military Housing Area (MHA). The "with dependents" rate covers a target housing standard set by paygrade; the "without dependents" rate is roughly 75% of that. Since FY2024, BAH covers 100% of the average local rental cost — no out-of-pocket gap.

Does BAH change after a PCS?

Yes — BAH adjusts to the new ZIP code on the effective date of PCS. Mid-month moves are prorated: the losing-station rate applies through the day before the effective date, and the gaining-station rate begins on the effective date. The DJMS pay-cutoff schedule determines which paycheck reflects the change.

Are dependents counted in BAH?

Yes. BAH has two tiers: with-dependents and without-dependents. Any qualifying dependent (spouse, child, qualifying parent under DoD definitions) qualifies the member for the higher with-dependents rate. The amount does not increase further with additional dependents — it is a binary tier.

Is BAH taxable income?

No. BAH is excluded from gross income under 26 U.S.C. § 134 (military allowance exclusion). It does not appear in W-2 Box 1 and is not subject to FICA. The full BAH amount is yours to spend on housing.

Financial Planning

BAH Comparison Tool

FY2026

Compare Basic Allowance for Housing across duty stations — 300+ installations, 2026 rates.

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Search for duty stations below to compare BAH rates side by side.

Up to 5 installations at once. Add an estimated monthly rent on each card to see which base leaves the most in your pocket.

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About BAH

What BAH covers

A monthly allowance to help cover housing when government quarters aren't available. Based on rank, dependency status, and duty station ZIP.

2026 notes

Average 4.2% increase from 2025. BAH is tax-free. Rates are set by ZIP code, not base name, so satellite offices may differ.

Rate protection

Your BAH rate can't decrease while you remain at the same duty station. New lower rates only apply to arrivals.

Off-base tips

Look 15–30 min from base for lower rent. BAH is meant to cover ~95% of housing costs — factor in utilities and renter's insurance yourself.

For official 2026 BAH rates by exact ZIP, use the DoD BAH Rate Lookup. Rates shown here are for the primary ZIP code near each installation and may differ from your specific duty-station ZIP.

About this entitlement

What you need to know — straight from the regulation

What BAH is

Basic Allowance for Housing (BAH) is a non-taxable monthly allowance paid to service members to partially offset the cost of civilian housing at their permanent duty station. BAH is authorized under 37 U.S.C. § 403 and administered under JTR Chapter 10. Rates are set by pay grade, dependency status (with or without dependents), and the ZIP code of the duty station — known as the Military Housing Area (MHA).

BAH rates are updated annually by the Defense Travel Management Office (DTMO), effective January 1 each year, based on local rental-market surveys and a housing-profile standard for each rank.

37 U.S.C. § 403 · JTR Chapter 10 · DTMO annual BAH survey

How rate comparisons work

This tool compares published DTMO BAH rates across two or more duty stations for the same rank and dependency status. Rates shown are the monthly amounts paid to a member living in private housing at each ZIP code and do not include CONUS COLA (paid only at a small number of high-cost MHAs), OHA (paid OCONUS), or any state-specific BAH supplement.

Rate protection applies at the current duty station only: if DTMO publishes a lower rate for your MHA in a future year, you continue to receive the prior year's rate as long as you remain at that duty station. Moving to a new duty station resets BAH to the current-year rate at the new MHA.

JTR Chapter 10 (BAH rate protection) · DTMO BAH program guidance

Tax treatment

BAH is non-taxable and is not reported as wages on the W-2. No federal, FICA, or state income tax is withheld from the BAH payment.

IRS Publication 3 (Armed Forces' Tax Guide)

Source & references

Primary source: Official DTMO 2026 BAH Rate Tables — view official publication
Regulatory reference: JTR Chapter 10 (Basic Allowance for Housing) · 37 U.S.C. § 403
Effective date: January 1, 2026
DTMO BAH rate lookup: https://www.travel.dod.mil/Allowances/Basic-Allowance-for-Housing/BAH-Rate-Lookup/

Military Toolkit is not affiliated with the Department of Defense, DFAS, DTMO, the Department of Veterans Affairs, or any government agency. Rates and rules on this page are pulled directly from the publications cited above. Always verify with your finance office, TMO, or the official rate page before making financial or planning decisions.

FAQ

BAH calculator — frequently asked questions

What is BAH and who receives it?: Basic Allowance for Housing (BAH) is a non-taxable monthly allowance paid to service members not living in government-provided quarters. Rates vary by duty-station ZIP code, paygrade, and dependency status. Active-duty members with permanent assignment in CONUS receive BAH; OCONUS members receive Overseas Housing Allowance (OHA) instead.
How is BAH calculated?: DTMO computes BAH annually using rental market data from each Military Housing Area (MHA). The "with dependents" rate covers a target housing standard set by paygrade; the "without dependents" rate is roughly 75% of that. Since FY2024, BAH covers 100% of the average local rental cost — no out-of-pocket gap.
Does BAH change after a PCS?: Yes — BAH adjusts to the new ZIP code on the effective date of PCS. Mid-month moves are prorated: the losing-station rate applies through the day before the effective date, and the gaining-station rate begins on the effective date. The DJMS pay-cutoff schedule determines which paycheck reflects the change.
Are dependents counted in BAH?: Yes. BAH has two tiers: with-dependents and without-dependents. Any qualifying dependent (spouse, child, qualifying parent under DoD definitions) qualifies the member for the higher with-dependents rate. The amount does not increase further with additional dependents — it is a binary tier.
Is BAH taxable income?: No. BAH is excluded from gross income under 26 U.S.C. § 134 (military allowance exclusion). It does not appear in W-2 Box 1 and is not subject to FICA. The full BAH amount is yours to spend on housing.

Keep going

All tools →

Prorated BAH

How BAH splits on your PCS paycheck.

Base Guides

198 installations with housing + school data.

CONUS COLA

Extra allowance in high-cost CONUS areas.

REF: JTR Ch. 10 — Basic Allowance for Housing, effective 01 JAN 2026

DoD/DTMO BAH Rate Tables

Results are estimates. Always verify with your finance office.

View Official Rate Table