The Basic Allowance for Subsistence, or BAS, is the part of military pay meant to cover the member’s own food. It is paid every month on top of basic pay, and like BAH it is not taxed.
The 2026 rates
| Who | Monthly BAS |
|---|---|
| Enlisted members | $476.95 |
| Officers | $328.48 |
| BAS II, enlisted members in special cases | $953.90 |
Over a year, enlisted BAS is worth $5,723.40 and officer BAS $3,941.76. Because it is tax-free, it is worth more than the same amount of taxable salary.
Why enlisted members get more
It looks backwards, but the two rates have long been set separately, and both rise by the same percentage each year, so the gap stays. Officers are paid more in basic pay, which more than makes up for it.
Is BAS for the whole family?
No. BAS covers only the service member’s own meals. It does not change with marriage or children, unlike BAH. A married E-4 with three children receives exactly the same BAS as a single E-4.
How the rate is set each year
BAS rises every January 1 by the change in the cost of food, based on the US Department of Agriculture’s food plan for a moderate-cost household. In some years that increase is larger than the basic pay raise, and in others it is smaller.
When BAS is taken back for meals
Some members receive BAS and then pay some or all of it back for meals the government provides.
- Recruits in basic training and junior enlisted members on a meal card eat in the dining facility. Their meals are covered, so most or all of their BAS is offset.
- Members in the field or on ships receive government meals and may have meal charges deducted.
- Members living off base generally keep all of their BAS and buy their own food.
The rules for meal cards differ by branch and installation. If BAS appears on your LES with a matching deduction, that is why.
What BAS II is
BAS II, worth twice the normal enlisted rate, is paid to enlisted members who are assigned somewhere that no government dining facility is available and they are forced to buy meals at higher cost. It is uncommon and needs approval.
How BAS fits into total pay
For an E-5 with over 6 years of service, basic pay is $4,110.00 a month. Adding BAS of $476.95 brings that to $4,586.95 before any housing allowance. Once housing is added, BAS is usually around 7% to 10% of a member’s total pay, and a larger share for the newest recruits.
For a brand-new E-1, BAS adds almost 20% on top of $2,407.20 in basic pay. That makes it one of the most important lines on a junior member’s pay statement.
Common questions
Is BAS paid during leave? Yes. BAS continues during leave, and meal deductions usually stop.
Do Guard and Reserve members receive BAS? Yes, while on active duty orders. For drill weekends, meals are usually provided instead.
Does BAS count toward retirement pay? No. Military retirement is based on basic pay only.
Is BAS ever taxed? No. BAS is excluded from federal income tax and from Social Security and Medicare tax.
See how BAS combines with basic pay and housing in the total pay calculator.