2026 BAS Rates: Basic Allowance for Subsistence
For 2026, Basic Allowance for Subsistence (BAS) is $476.95/month for enlisted members and $328.48/month for officers — a 2.4% increase over 2025. BAS is tax-free.
2026 BAS rates
| Category | 2026 monthly BAS |
|---|---|
| Enlisted | $476.95 |
| Officer | $328.48 |
What BAS is for
BAS is meant to offset the cost of a service member's own meals. Unlike BAH, it does not vary by rank (every enlisted member gets the same rate; every officer gets the same rate) or by location, and it is the same whether or not you have dependents.
Is BAS taxable?
No — like BAH, BAS is not subject to federal income tax. It appears as a separate tax-free line on your Leave and Earnings Statement (LES).
Who receives BAS?
Most active-duty members receive full BAS. Some enlisted members in certain meal situations (for example, those required to eat in a government dining facility) may have BAS partially offset. Officers always receive the officer rate.
See your full 2026 pay including BAS, BAH, and taxes.
Calculate my pay →Frequently asked questions
What is the 2026 BAS rate?
$476.95/month for enlisted members and $328.48/month for officers.
Is BAS taxable?
No. BAS is not subject to federal income tax.
Does BAS change with rank?
No. All enlisted members receive the same BAS rate, and all officers receive the same rate, regardless of grade or location.