2026 Basic Allowance for Subsistence (BAS) Rates and What They Mean

What is the Basic Allowance for Subsistence (BAS)?

Basic Allowance for Subsistence (BAS) is a benefit established for active-duty service members to offset food and grocery expenses. This benefit is eligible for annual increases to keep up with the cost of food, similar to the way Basic Allowance for Housing (BAH) is adjusted based on changes in housing costs. Unlike BAH, BAS is not tied to pay grade or dependent status and will not change as a result of events like getting promoted or gaining dependents.

How does BAS work?

BAS is a monthly pay allowance for food expenses but may be spent at the discretion of the service member. It is not intended to fund the cost of food for family members.

BAS is linked to the U.S. Department of Agriculture’s (USDA) food cost index. Each year the BAS rate is adjusted for any increase in the price of food. An increase to BAS is not connected to the annual pay raise, which is determined by an increase of private sector wages. Additionally, BAS is separate from the BAH benefit even though they are often considered alongside one another.

What are the 2026 BAS rates for officers and enlisted members?

The BAS rate in 2026 increased 2.4% from 2025, reflecting food costs that are increasing at a higher rate than the last two years. That increase resulted in the following BAS rates for eligible members, depending on enlisted or officer status:

Officers: $328.48

Enlisted: $476.95

BAS II: $953.90

The Defense Finance and Accounting Service (DFAS) publishes a historical BAS rate table with rates for the last 15 years.

Basic Allowance for Subsistence FAQs

Is BAS taxable?

BAS is not considered taxable income; therefore, you are not required to pay state or federal income taxes on it.

 

What is BAS II?

BAS II is a larger monthly rate that offsets additional food costs for enlisted members who reside in unaccompanied quarters at a permanent duty station where there are inadequate food storage or preparation facilities and no access to government-provided food service.

 

Do you get BAS in basic training?

While in basic training, you are NOT entitled to BAS. This benefit is reserved for those on active duty and residing at a permanent duty station. Recruits are provided with meals at no cost during their training.

 

Do you get BAS if you live on base?

Assuming you live on base at your permanent duty station, you are entitled to BAS while living there.

 

Do you get BAS while deployed?

That depends. Whether you are entitled to BAS while deployed is circumstantial and dependent on the nature of your deployment.

 

Do you get BAS with the GI Bill?

Assuming you are residing at a permanent duty station AND are on active duty, then yes, you are entitled to BAS while using the Post-9/11 GI Bill. If either (or neither) of these qualifying requirements are met, however, then servicemembers or veterans do not qualify for BAS while utilizing GI Bill benefits. A servicemember who has separated from the military and is using the GI Bill to pay for a four-year college education, for example, would not receive BAS.

Make the most of your new BAS and robust military benefits

Military service members have unique benefits to factor into their financial plan. In combination with retirement benefits, special duty pay, and other allowances, BAS and BAH benefits are crucial to consider in both your monthly budget and your long-term plan.

 

First Command Financial Advisors, many of whom served and utilized these benefits themselves, have been helping service members and military families make comprehensive financial plans since 1958. If you’re ready to get your financial future squared away or to learn more about integrating BAS into your financial goals, schedule a complimentary consultation with a local First Command Advisor today

Learn about the 2026 military pay raise and how it works alongside benefits like BAS to help you make a meaningful difference in your pursuit of financial security.