Pay & Entitlements
BAS Rates
FY2026Basic Allowance for Subsistence — non-taxable monthly payment that offsets your meal costs.
Enlisted BAS · 2026
$476.95
per month · non-taxable
Daily rate
$15.90
based on 30-day military month
Annual
$5,723.40
BAS II (emergency essentials)
$953.90/mo
for deployed/field conditions
Discount meal rate
$13.65/day
Member type
The 30-day vs calendar-day trap
BAS is credited using a 30-day military month, but meal deductions use actual calendar days. In 31-day months, you pay an extra day of meal deductions while receiving the same BAS.
Discount meal rate
When eating at a government mess, members pay this rate (deducted from pay).
Standard meal rates
For members without BAS at dining facilities and per-diem calculations.
About BAS
Purpose: BAS offsets the cost of a member's meals. Not intended for family members.
Who receives it: All active-duty members. Officers receive a lower rate because historically they purchased their own meals.
Tax-free: BAS is non-taxable — doesn't count as gross income for federal or state tax purposes.
Annual adjustment: Rates adjust annually based on the USDA Cost of Food at Home index, not the general military pay raise.
Historical BAS rates (2011–2026)
About this entitlement
What you need to know — straight from the regulation
What BAS is
Basic Allowance for Subsistence (BAS) is a non-taxable monthly allowance paid to service members to partially offset the cost of the member's own meals. BAS is authorized under 37 U.S.C. § 402 and administered under the DoD Financial Management Regulation (FMR), Volume 7A, Chapter 25.
BAS is paid at two standard monthly rates — a higher enlisted rate and a lower officer rate — that are set annually by statute based on USDA food-cost indices. Current rates are shown on this page and published in the DFAS BAS rate table linked below.
37 U.S.C. § 402 · DoD FMR Vol. 7A, Chapter 25
BAS II and meal deductions
BAS II is an enhanced enlisted BAS payable to certain members stationed at permanent duty stations where meals are unavailable from government sources. BAS II rules are in DoD FMR Vol. 7A and must be authorized by the member's command.
When the government provides meals (e.g., in basic training, field exercises, or shipboard conditions), the meal value is deducted from pay. The DFAS Meal Rate memo sets the discount meal rate (DMR) and the standard meal breakdown (breakfast/lunch/dinner).
DoD FMR Vol. 7A, Chapter 25 · DFAS Meal Rate memorandum
Tax treatment
BAS is non-taxable and is not reported as wages on the W-2. No federal, FICA, or state income tax is withheld from the BAS payment.
DoD FMR Vol. 7A · IRS Publication 3 (Armed Forces' Tax Guide)
Source & references
- Primary source
- DFAS BAS rate tables; DoD Financial Management Regulation Volume 7A, Chapter 25 — view official publication
- Regulatory reference
- DoD FMR Vol. 7A, Chapter 25 · 37 U.S.C. § 402
- Effective date
- January 1, 2026
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.
Keep going
Related pay tools
REF: DoD FMR 250101, effective 01 JAN 2026
DoD FMR, Vol. 7A, Chapter 25
Results are estimates. Always verify with your finance office.