BAS Rates 2026
The Basic Allowance for Subsistence (BAS) pays a service member's food costs. For 2026 the monthly rates are $328.48 for officers, $476.95 for enlisted members and $953.90 for BAS II. Below are the DFAS rates back to 2011, the 2027 status and a BAS calculator. For what the rest of a paycheck looks like, see the 2026 military pay chart.
Maintained by Archie Chang · BAS table checked against DFAS October 25, 2026 · Methodology & sources
2026 BAS rates per month
Officers
$328.48
Enlisted
$476.95
Enlisted BAS II
$953.90
Rates took effect January 1, 2026. Yearly BAS is $3,941.76 for officers and $5,723.40 for enlisted members. BAS is excluded from gross income (IRS Publication 3).
BAS pay calculator
- Monthly BAS (2026)
- $476.95
- Twelve months
- $5,723.40
- 12 months
- $5,723.40
Full months at the 2026 rate. We do not prorate partial months or model meal deductions; your LES shows what DFAS actually paid.
BAS rate history, 2011 to 2026
| Effective | Officers | Enlisted | BAS II | Enlisted change |
|---|---|---|---|---|
| January 1, 2026 | $328.48 | $476.95 | $953.90 | +2.4% |
| January 1, 2025 | $320.78 | $465.77 | $931.54 | +1.2% |
| January 1, 2024 | $316.98 | $460.25 | $920.50 | +1.7% |
| January 1, 2023 | $311.68 | $452.56 | $905.12 | +11.2% |
| January 1, 2022 | $280.29 | $406.98 | $813.96 | +5.3% |
| January 1, 2021 | $266.18 | $386.50 | $773.00 | +3.7% |
| January 1, 2020 | $256.68 | $372.71 | $745.42 | +0.9% |
| January 1, 2019Same as January 1, 2018 | $254.39 | $369.39 | $738.78 | +0.0% |
| January 1, 2018 | $254.39 | $369.39 | $738.78 | +0.3% |
| January 1, 2017Same as January 1, 2016 | $253.63 | $368.29 | $736.58 | +0.0% |
| January 1, 2016 | $253.63 | $368.29 | $736.58 | +0.1% |
| January 1, 2015 | $253.38 | $367.92 | $735.84 | +2.9% |
| January 1, 2014 | $246.24 | $357.55 | $715.10 | +1.5% |
| January 1, 2013 | $242.60 | $352.27 | $704.54 | +1.1% |
| January 1, 2012 | $239.96 | $348.44 | $696.88 | +7.2% |
| January 1, 2011 | $223.84 | $325.04 | $650.08 |
Source: the DFAS BAS table. The change column is calculated from the table. The 2019 and 2017 rates repeat the prior year's rates, as DFAS notes.
BAS rates for 2027
Not yet announced. DoD has not announced 2027 BAS rates. We do not estimate a 2027 figure. Public Law 119-60 section 621, enacted December 18, 2025, re-indexed the enlisted rate to the USDA liberal food plan and required DoD to submit an implementation plan by September 30, 2026, so there is no past official rate that would let us test an estimate. We will list the rates once DFAS posts them. The 2027 basic pay raise is a separate question; see the 2027 military pay chart.
How BAS is set
Under 37 U.S.C. 402(b)(1), the enlisted monthly rate for a year equals the monthly cost of a liberal food plan for a male in the United States aged 19 to 50, as determined by the Secretary of Agriculture on October 1 of the preceding year, and it may not decrease from the prior year. The officer rate is the prior-year officer rate increased by the same percentage as the enlisted rate (402(b)(2)). Officers there include warrant officers. Public Law 119-60 section 621 (December 18, 2025) is the change that tied the enlisted rate to the USDA liberal food plan and required a DoD implementation plan by September 30, 2026.
Every member entitled to basic pay is entitled to BAS at the rate for their category. If you are deployed, BAS is one of the amounts in the deployment pay calculator, next to BAH, special pays and the combat zone tax exclusion. BAS is paid with the regular military pay dates. If you retire, retired pay is a different calculation; see the military retirement pay calculator, and for retirement savings see the TSP contribution limits.
BAS questions
What are the BAS rates for 2026?
Effective January 1, 2026, DFAS lists BAS at $328.48 a month for officers, $476.95 a month for enlisted members and $953.90 a month for enlisted BAS II. The enlisted rate is 2.4% above the 2025 rate of $465.77.
What will BAS be in 2027?
DoD has not announced 2027 BAS rates, and we do not publish an estimate. Public Law 119-60 section 621 (December 18, 2025) changed how the enlisted rate is calculated, so there is no past official rate to test a 2027 estimate against. This page will show the DFAS figures once DFAS posts them.
Why do officers get less BAS than enlisted members?
The enlisted rate is set from the monthly cost of a USDA food plan under 37 U.S.C. 402(b)(1). The officer rate is the prior-year officer rate increased by the same percentage as the enlisted rate. Because it only follows the enlisted percentage, the officer rate stays lower. In the law, "officer" includes warrant officers, so they are on the officer rate.
What is BAS II?
DFAS describes BAS II as the monthly rate that may be payable to enlisted members on duty at a permanent station and assigned to single (unaccompanied) Government quarters that do not have adequate food storage or preparation facilities, where a Government mess is not available and the Government cannot otherwise make meals available. It is twice the standard enlisted rate ($953.90 in 2026) and must be authorized by the Secretary of the Military Department concerned.
Is BAS taxable?
No. IRS Publication 3 lists BAS among the living allowances that are excluded from gross income.
Does BAS change if I am on a government meal plan?
The statute says that for a member subject to a monthly meal deduction under 37 U.S.C. 1011(b), the BAS payable is reduced by the amount of that deduction, under policies set by the Secretary of Defense. We do not model meal deductions because we do not have a sourced deduction amount. Your LES shows the actual figures.
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