2026 BAS Rates: What Service Members Will Receive for Food Allowance
The Basic Allowance for Subsistence (BAS) is a non-taxable allowance designed to offset the cost of food for service members. For 2026, BAS rates are expected to increase based on changes in food costs as measured by the USDA.
2026 BAS Projected Rates
| Enlisted Members: | $480.36/month |
| Officers: | $331.20/month |
Final rates confirmed after USDA food cost index release
How BAS Differs from BAH
Unlike Basic Allowance for Housing (BAH), BAS rates are:
- Uniform nationwide – The same rate applies regardless of duty station location
- Not dependent on family size – Rates don’t change based on marital status or number of dependents
- Rank-independent – All enlisted receive the same rate; all officers receive the same rate
- Intended for service member only – Not designed to cover family meal costs
BAS Rate History and Trends
BAS adjustments are tied to the USDA’s food cost index, which can move differently than wage-based pay raises:
| Year | Enlisted BAS | Officer BAS | Increase |
|---|---|---|---|
| 2026 | $480.36* | $331.20* | ~2.8% |
| 2025 | $467.22 | $322.14 | 1.2% |
| 2024 | $461.68 | $318.33 | 1.0% |
| 2023 | $452.56 | $311.68 | 11.2% |
*Projected rates pending official USDA/DoD confirmation
Who Receives BAS?
BAS eligibility depends on your duty status and meal arrangements:
Full BAS Recipients
- Officers (always receive BAS)
- Enlisted members not provided government meals
- Enlisted members in non-meal-provided barracks
Partial or No BAS
- Enlisted in basic training (meals provided)
- Enlisted in government quarters with meal facilities
- Deployed members receiving meals (BAS may be collected)
BAS II: Double Rate Situations
In rare circumstances, service members may qualify for BAS II, which provides double the standard rate ($931.54/month for 2025). This applies when:
- Assigned to government quarters
- Quarters lack adequate food storage or preparation facilities
- Must be authorized by the Secretary of the military department
Tax Benefits of BAS
BAS is completely tax-free, making it more valuable than equivalent taxable income. For example:
Enlisted BAS Annual Value: $5,764/year tax-free
Equivalent taxable income (22% bracket): ~$7,390
Maximizing Your BAS
Tips for making the most of your food allowance:
- Meal planning – Plan weekly meals to reduce food waste
- Commissary shopping – Save 20-30% compared to civilian stores
- Bulk buying – Stock up on non-perishables at lower unit prices
- Track spending – Know if you’re staying within your BAS budget
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