Pay & Entitlements

Reserve & Guard Drill Pay

FY2026

Drill pay, annual training pay, and total yearly compensation — based on the same DFAS base pay tables as active duty.

Ready to calculate

Pick your pay grade and years of service below.

We'll show what a weekend drill is worth, what an AT period pays, and your total annual drill + AT compensation.

Your information

48

Drill periods

12 weekends × 4 drills

15

Days annual training

paid at active-duty rate

39

Total paid days

24 weekend + 15 AT

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)
  • AT includes per diem and travel reimbursement
  • Additional duty orders paid separately with full entitlements

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 of 30 or more days are also entitled to BAH at the duty location as administered under DoD FMR Vol. 7A.

DoD FMR Vol. 7A, Chapter 58

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 (Reserve Component Pay); 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

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

REF: 37 U.S.C. § 206, effective 01 JAN 2026

DoD FMR, Vol. 7A, Chapter 1 — DFAS Official Tables

Results are estimates. Always verify with your finance office.