48
Drill periods
12 weekends × 4 drills
15
Days annual training
paid at active-duty rate
39
Days of duty
paid as 63 days of basic pay
What is a drill?
- One drill period = minimum 4 hours of training
- Pay for 1 drill = 1/30 of monthly basic pay
- Same base pay table as active-duty members
Good to know
- Drill pay is federally taxable (some states exempt)
- Travel to and from AT is reimbursed; per diem at the AT site is generally not payable when Government quarters and dining are available (JTR par. 032302)
- Longer active-duty orders pay daily basic pay plus allowances that depend on order length
About this entitlement
What you need to know — straight from the regulation
How Reserve and Guard drill pay is computed
Drill pay is paid to members of the Reserve Components (National Guard and Reserves) for performing Inactive Duty Training (IDT) — commonly known as "drills." Each IDT period (a drill) equals 1/30 of the member's monthly basic pay at the same grade and years of service used in the DFAS active-duty basic pay tables.
A standard drill weekend consists of two days with two drill periods per day — a total of four drill periods, paid as 4/30 of the monthly basic pay rate. Members drilling a standard 48 drills per year earn 48/30 of one monthly active-duty rate from drills alone.
37 U.S.C. § 206 · DoD FMR Vol. 7A, Chapter 58
Annual Training (AT)
Annual Training periods are paid at the full daily active-duty basic pay rate (1/30 of monthly pay per day) while on orders. Members on AT/ADT orders of 31 to 139 days are entitled to BAH or OHA based on their primary residence; orders of 30 or fewer days pay the non-locality BAH-RC rate instead (unless the duty supports a contingency operation, which pays BAH or OHA from day one). BAH based on the duty station itself only starts at 140 or more days of ADT with HHG transportation authorized.
DoD FMR Vol. 7A, Chapter 1 (active-duty basic pay) · Chapter 26, ¶¶10.5.2–10.5.3 (housing)
Tax treatment
Drill pay and AT basic pay are taxable wages, reported on the W-2, and subject to federal income tax, FICA, and state income tax where applicable. Pay earned while serving in a designated combat zone may qualify for Combat Zone Tax Exclusion (CZTE) — see IRS Publication 3.
IRS Publication 3 (Armed Forces' Tax Guide) · DoD FMR Vol. 7A
Source & references
- Primary source
- DoD Financial Management Regulation Volume 7A, Chapter 58 (Pay and Allowances for Inactive Duty Training); DFAS 2026 Basic Pay Tables — view official publication
- Regulatory reference
- DoD FMR Vol. 7A, Chapter 58 · 37 U.S.C. § 206
- Effective date
- January 1, 2026
- DFAS military pay tables
- https://www.dfas.mil/MilitaryMembers/payentitlements/Pay-Tables/
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.
The monthly table a drill is 1/30 of
Each drill period pays one-thirtieth of the monthly basic pay for your grade and years of service. One page per grade, every step, with the projected January 2027 figures.
Enlisted
Officers