Special Duty Assignment Pay (SDAP): Rate Table and Rules

• Statute. 37 U.S.C. 352(b)(2): “The maximum monthly amount of assignment or special duty pay may not exceed $5,000.” That is $5,000 a month, $60,000 a year.
• DoD policy. DoD Instruction 1340.26 paragraph 4.10.c: “Secretaries of the Military Departments concerned will establish monthly rates, but the maximum amount of SDAP per month will not exceed $750.” DoD's regulation, Vol. 7A Chapter 8, prints the same $750 ceiling. DoDI 1340.26 paragraph 2.1.d allows the amount to be updated by policy decision memorandum; we found none: “Through PDMs, update the maximum amount of assignment and special duty pays authorized in Paragraph 3.1.d., and Paragraphs 4.1., through 4.10., of this issuance, as appropriate, within the legislative limitations of Section 352 of Title 37, U.S.C.”
• Coast Guard. The DoD $750 cap does not apply to the Coast Guard: “Coast Guard SDAP is administered by the Department of Homeland Security, not the Department of Defense.” The Coast Guard's own page also prints a $600 legal maximum and a $450 policy maximum; the $600 figure does not match the statute text, and we did not resolve the difference. The page says “The maximum amount of SDP/AP authorized under the law is $600 per month. Coast Guard policy currently limits SDP/AP at a maximum of $450 per month.”
• Form of payment. “Assignment or special duty pay under subsection (a) may be paid monthly, in a lump sum, or in periodic installments other than monthly, as determined by the Secretary concerned.”
• Dated authority. Not by the statute's text alone. 37 U.S.C. 352(g): “No agreement may be entered into under this section after December 31, 2026.” It does not say SDAP itself ends. DoD's regulation reads the date more strictly: “Unless reauthorized by Congress, SDAP may not be paid for service provided after the date listed on the Duration of Authority table for SDAP unless an SDAP contract was entered into prior to the date on the table.” We did not read that table. The Law Revision Counsel's notes show Congress has moved this date forward repeatedly, most recently Pub. L. 119–60 § 611(d)(7), which changed December 31, 2025 to December 31, 2026: “Subsec. (g). Pub. L. 119–60, § 611(d)(7), substituted “December 31, 2026” for “December 31, 2025”.” The statute text on this page is the Office of the Law Revision Counsel release point current through Public Law 119-134 (October 20, 2026). This page cannot say whether the date will be extended again; check your branch's current guidance.

• Pay status. The Secretary concerned may pay SDAP to a member of the uniformed services who “is entitled to basic pay under section 204 of this title or compensation under section 206 of this title,” and who “performs duties in an assignment, location (including a cold weather location), or unit designated by, and under the conditions of service specified by, the Secretary concerned.”
• What the pay is for. “SDAP is designed to recognize Service members assigned duties determined to be extremely demanding, require a greater than normal degree of responsibility or difficulty, or require special qualifications.”
• Who sets the rules. “Secretaries of the Military Departments concerned will establish eligibility criteria based on Service-specific needs but will consider paygrade, level of responsibility, and the operational nature of the assignment.” Each branch therefore keeps its own list of qualifying duties.
• Agreement. “The Secretary concerned may require a member to enter into a written agreement with the Secretary in order to qualify for the payment of assignment or special duty pay on a monthly basis.”
• Other pay. “Assignment or special duty pay paid to a member under this section is in addition to any other pay and allowances to which the member is entitled.”
• Reserve drills. 37 U.S.C. 352(d): “A member of a reserve component entitled to compensation under section 206 of this title who is authorized assignment or special duty pay under this section may be paid an amount of assignment or special duty pay that is proportionate to the compensation received by the member under section 206 of this title for inactive-duty training.”

DoD's regulation names the document for each branch. Its paragraph 2.1 says: “See the Department of the Army Memorandum, Corrected 3-Special Duty Assignment Pay Biennial Review and Recertification, dated November 14, 2018.” “See Chief of Naval Operations Instructions (OPNAVINST) 1160.6C.” “See Air Force Instruction (AFI) 36-3012.” (the regulation groups Air Force and Space Force together) and “See Marine Corps Order (MCO) 7220.12R.” That chapter is the August 2023 version, so a newer edition of a named document may exist. This page does not list any Army, Air Force or Marine Corps duties or levels.

• Army. The Department of the Army memorandum the regulation names. We did not read it or any Army SDAP list; the .mil sites block scripts.
• Navy. The MyNavyHR page says “In order to qualify for SDAP, member must be assigned to and working in a valid billet via the Billet Based Distribution System.” and “The NEC/Billet must be authorized on the current SDAP Levels Chart.” It lists “SDAP Eligibility Chart 15 Dec 25” as the chart at the time of the March 11, 2026 capture, with OPNAVINST 1160.6 (January 2026) as the instruction; the regulation still names OPNAVINST 1160.6C. NAVADMIN 052/26 (March 10, 2026) says “This NAVADMIN provides notice of the release of the Special Duty Assignment Pay (SDAP) OPNAVINST 1160.6D instruction.” The Navy has since released OPNAVINST 1160.6D (NAVADMIN 052/26, March 10, 2026), which we did not read; these 2022 amounts may have changed. We did not read OPNAVINST 1160.6D, and this page does not reproduce the chart. The one Navy table we did read and saved is NAVADMIN 186/22, for nuclear-trained Sailors (the last number in its rows is the change from the previous amount, and it calls the top step level 7):

  NAVADMIN 186/22 (August 23, 2022): Navy SDAP for nuclear-trained Sailors

  Billet or NEC	Level	Monthly
  RDMC/EDMC/CVN DLCPO	7	$525
  N33Z NEC	6	$450
  NPTU W/SUPERVISOR NEC	6	$450
  SEA W/SUPERVISOR NEC	5	$375
  SHORE W/SUPERVISOR NEC	3	$225
  SEA W/OPERATOR NEC	2	$150
  SHORE W/OPERATOR NEC	1	$75

• Air Force and Space Force. AFI 36-3012 (Air Force Instruction 36-3012) and the SDAP list. The Air Force news release on FY24 says “The Air Force approved 70 specialties to receive SDAP in FY24.” and links the full list to a myFSS page. We did not read the list or the instruction.
• Marine Corps. Marine Corps Order 7220.12R, as named in DoD's regulation. We did not read it or any Marine Corps message.
• Coast Guard. The Coast Guard Pay Manual, COMDTINST M7220.29 (series), and an annual ALCOAST. A Coast Guard pay page says “Annually, a panel convenes to determine which enlisted positions or duty assignments are designated eligible for SDP/AP, and at what rate.” The FY2026 article lists the six levels and names the new FY2026 types of pay, and the Coast Guard pay page carries the list of duties.

• Statute. “If paid monthly, the Secretary concerned may prorate the monthly amount of the assignment or special duty pay for a member who does not satisfy the eligibility requirement for an entire month to reflect the duration of the member’s actual qualifying service during the month.”
• Reserve drills. DoD's regulation: “The member may be awarded an amount at 1/30th of the prescribed monthly rate of the special duty pay for the performance of each authorized period of inactive duty training with pay.”
• Coast Guard. “SDP/AP will be prorated at a rate of 1/30th of the monthly amount for each day that a member is qualified.” “SDP/AP to members on active duty for 30 days or more is computed on a 30-day month irrespective of the actual number of calendar days in the month.”

The statute says the Secretary “may” prorate, so how a part month is paid is your branch's rule. Only the Coast Guard's day-by-day rule was read for this page.

• The branch can change it. “The Secretary of the Military Department concerned may increase, decrease, or abolish SDAP for any skill or assignment at any time and will establish restrictions and limitations to the pay through Service regulations.” DoD's regulation adds: “Assignment and special duty pays are not to be continuous in nature and should be for a specified period. However, back-to-back assignment and special duty pays are authorized as long as the Service member continues to meet Service regulations and perform duties in assignments designated for the pay.”
• You stop meeting the requirements. 37 U.S.C. 352(f): “A member who receives assignment or special duty pay under this section and who fails to fulfill the eligibility requirements under subsection (a) for receipt of such pay shall be subject to the repayment provisions of section 373 of this title.”
• Coast Guard FY25. “SDP may be suspended or terminated at command discretion based upon: observed performance, personal conduct, loss of security clearance, lapse in qualifications, or absence from the unit for periods greater than 30 days for reasons other than TDY or approved leave.” That is the Coast Guard's FY25 rule, read from its pay page.
• Air Force FY24. “Members currently serving in a field that will be removed from the SDAP list will continue to receive special duty assignment pay at a rate of one-half their original SDAP through Sept. 30, 2024.” “Those whose SDAP will be reduced will be given 90 days before the reduced rate will become effective.” That is the release for FY24, not a standing rule for later years.
• DoD overview, July 2010 (written before the current DoD instruction, which cancelled DoDI 1304.27; treat as history, not a current rule). “Military services must announce 60 days in advance their intent to reduce SDAP rates or eliminate it altogether from assignments or specialties.” “Incumbents in assignments/specialties targeted for elimination of SDAP, continue to receive it at ½ the previous rate for 1 year from the effective date of the elimination, or until they leave the assignment/specialty, whichever is earlier.” Neither the 2010 overview nor the FY24 Air Force release is a standing rule; the current DoD instruction lets the branch change or end the pay at any time. DoDI 1340.26 paragraph 4.10.d says “The Secretary of the Military Department concerned may increase, decrease, or abolish SDAP for any skill or assignment at any time and will establish restrictions and limitations to the pay through Service regulations.”
• What it does not count toward. “SDAP is not used in the computation for an enlistment bonus, severance pay, separation pay, or cash settlement of accrued leave.”

DoD's regulation, Vol. 7A Chapter 8 paragraph 4.2: “SDAP is subject to withholding of income tax, but not subject to withholding of Federal Insurance Contributions Act taxes.” IRS Publication 3 lists special duty assignment pay under special pay in a table introduced by “These items are included in gross income, unless the pay is for service in a combat zone.” The combat zone sentences below are quoted word for word.

• Enlisted members and warrant officers (IRS). “If you are an enlisted member, warrant officer, or commissioned warrant officer, none of your combat zone pay is included in your income for tax purposes.”
• Commissioned officers (IRS). “The amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. For 2025, the applicable amount is $10,983 per month (that is, $10,758 for the highest enlisted pay + $225 for imminent danger pay).”
• Part of a month (IRS). “If you serve in a combat zone for any part of 1 or more days during a particular month, you are entitled to a combat zone exclusion for that entire month.”
• DoD, enlisted and warrant officers. “All compensation of an enlisted member or warrant officer received for a month in which the enlisted member or warrant officer performed active duty in a CZ or Qualified Hazardous Duty Area (QHDA) (referenced in subparagraph 2.3.1) qualifies for the CZTE under subparagraph 2.3.2.”
• DoD, commissioned officers. “For commissioned officers, no more than an amount equal to the maximum CZTE in effect for any month during any part of which such officers perform active duty in a CZ or QHDA, qualifies for the CZ or QHDA tax exclusion under subparagraph 2.3.2.” “The amount of the maximum combat zone tax exclusion in effect for a qualifying month equals the sum of the basic pay for the senior enlisted member (see Chapter 1) and the amount of hostile fire or imminent danger pay actually payable to the officer for the qualifying month.”

The $10,983 limit is the 2025 figure from the 2025 edition of Publication 3; the limit changes with the enlisted pay table, so look for the 2026 figure in the 2026 edition. This page does not state withholding rates. Your LES shows what was withheld.

The statute text is from the Office of the Law Revision Counsel release point current through Public Law 119-134 (October 20, 2026). IRS Publication 3 (2025) was read directly. The .mil sites block automated downloads, so DoD Instruction 1340.26 was read from an Internet Archive capture of March 9, 2026; DoD FMR Vol. 7A Chapter 8 (August 2023 version) was read from an Internet Archive capture of May 26, 2025; Chapter 44 (October 2024 version) was read from an Internet Archive capture of December 18, 2025; the DoD overview of July 2010 was read from an Internet Archive capture of May 31, 2025; the Coast Guard FY2026 article was read from an Internet Archive capture of September 9, 2026; the Coast Guard pay page was read from an Internet Archive capture of May 20, 2025; NAVADMIN 186/22 was read from an Internet Archive capture of February 2, 2025; NAVADMIN 052/26 was read from an Internet Archive capture of March 11, 2026; the MyNavyHR SDAP page was read from an Internet Archive capture of March 11, 2026; the Air Force FY24 release was read from an Internet Archive capture of April 11, 2026. All were checked on October 27, 2026. A branch may have published something newer since a capture was taken.