Basic Allowance for Subsistence, 2026
Source: Defense Finance and Accounting Service, BAS rates page. Verified by Theron Morgan, Avidity Capital, on 2026-10-07.
Basic Allowance for Subsistence, or BAS, is the monthly allowance that pays for a service member's food. There is one rate for enlisted members and one for officers, and it is not taxed. This page lists the current rates.
The figures
The enlisted rate is higher than the officer rate, and BAS II is twice the enlisted rate.
| Item | Figure |
|---|---|
| Enlisted members, monthly | $476.95 |
| Officers, including warrant officers, monthly | $328.48 |
| BAS II, enlisted members where no government dining facility is available, monthly | $953.90 |
| Effective | January 1, 2026 |
| Subject to federal income tax | No |
How this is used in your plan
BAS pays for food. It is not subject to federal income tax, so none of it is withheld for federal tax and it does not show in the taxable wages on your LES or your W-2.
If you eat in a government dining facility, your LES may show a meal deduction against BAS.
Because BAS is not taxable pay, it does not raise what you can put into an IRA, and it is not in the income figure that decides whether you can contribute to a Roth IRA.
The reality-check adds BAS at the enlisted or officer rate for your paygrade and counts it as untaxed pay. If the app reads your LES, the BAS amount on your LES is used instead.
BAS II applies to an enlisted member assigned to permanent duty where no government dining facility is available, when the member must buy their own meals.
Questions people ask
Is BAS taxable?
Not for federal income tax. BAS is excluded from gross income, which is why it is missing from the taxable wages on your LES.
Do warrant officers get the enlisted rate or the officer rate?
The officer rate.
Does BAS count toward how much I can put in an IRA?
No. BAS is not taxable compensation, so it does not raise your IRA limit. Its value is that it pays for food with untaxed money, which leaves more of your taxable base pay free for retirement savings.
When does the rate change?
BAS is set for the calendar year and DFAS publishes the new rate each January. This page is rebuilt when the new figure is verified, and the line above shows the date.
See these numbers with your own rank and situation
The free reality-check adds BAS to your pay at the rate for your paygrade, alongside basic pay and BAH. No account. No card.
Run the free reality-checkThis page is educational and is not investment, tax or legal advice. Figures are published by the source named above and may change; verify the current figure with that source before acting on it. Avidity Capital Inc. is not affiliated with the Defense Finance and Accounting Service, NAS Lemoore, the United States Navy or the Department of Defense. Avidity Capital Inc. is a registered investment adviser. Read the firm's Form CRS and Form ADV Part 2A.