Quick answer: The official 2026 Basic Allowance for Subsistence (BAS) rate is $476.95 per month for enlisted members and $328.48 per month for officers, effective January 1, 2026. Authorized BAS II is $953.90 per month. BAS is a tax-exempt allowance intended to help cover the service member’s meals—not food for dependents.
These figures come directly from the Defense Finance and Accounting Service BAS table. Unlike basic pay, standard BAS does not change by rank, branch, duty station, marital status, or number of dependents.
Official 2026 BAS Rates
| Member category | 2026 monthly BAS | 2026 annual value | 2025 monthly BAS |
|---|---|---|---|
| Enlisted members | $476.95 | $5,723.40 | $465.77 |
| Officers | $328.48 | $3,941.76 | $320.78 |
| BAS II (when specifically authorized) | $953.90 | $11,446.80 | $931.54 |
The 2026 increase is $11.18 per month for enlisted members and $7.70 per month for officers—about 2.4% above the 2025 rates. BAS II increased by $22.36 per month.
2026 BAS Rates by Rank and Branch
There is no separate 2026 BAS table for E-1 through E-9 or for individual service branches. Every eligible enlisted member uses the standard enlisted rate of $476.95 per month. Every eligible officer uses the standard officer rate of $328.48 per month.
| Pay grades | Army, Navy, Air Force, Marine Corps, Space Force and Coast Guard |
|---|---|
| E-1 through E-9 | $476.95 per month |
| Warrant and commissioned officers | $328.48 per month |
BAS also does not increase because a member gets married or has children. The Department of Defense BAS guidance explains that the allowance is for the service member’s food costs and is not intended to cover meals for family members.
What Is BAS?
Basic Allowance for Subsistence is a monthly military allowance designed to offset part of a service member’s food costs. It is separate from basic pay and Basic Allowance for Housing (BAH). The rate is linked to changes in food costs measured through the USDA food-cost index, so the BAS percentage adjustment can differ from the annual military basic-pay raise.
Since January 1, 2002, enlisted members entitled to BAS generally receive the full standard rate and then pay for government-provided meals when applicable. Receiving BAS does not mean every dining-facility meal is free, and living in the barracks does not automatically create a different rank-based BAS rate.
Is BAS Taxable?
No. BAS is generally excluded from federal gross income. It should not be treated like taxable basic pay. The IRS Armed Forces’ Tax Guide, Publication 3, lists BAS among service-member government pay items excluded from gross income.
BAS can still appear on a Leave and Earnings Statement because the LES shows entitlements and deductions, not only taxable wages. If BAS appears to have been included in federal taxable wages on a W-2, the member should contact the servicing military finance office for an account-specific review.
How BAS Appears on an LES
On a Leave and Earnings Statement, BAS normally appears in the entitlements section. A separate meal deduction may also appear when the member is charged for meals available through a government dining facility. That deduction does not mean the published BAS rate changed; it reflects meal charges or the member’s entitlement circumstances.
If the net amount changes unexpectedly, compare the current LES with the previous month and review:
- the BAS entitlement line;
- meal or discounted-meal deductions;
- effective dates for a duty-status change;
- temporary duty or deployment orders; and
- any remarks explaining a retroactive adjustment.
Rules for meal charges and entitlement changes depend on the member’s orders and circumstances. The servicing finance office—not a generic online calculator—is the authoritative source for an individual account.
What Is BAS II?
BAS II is not a higher rate earned through promotion. For 2026, it is $953.90 per month, exactly twice the standard enlisted BAS rate. DFAS states that BAS II may be payable to enlisted members assigned to single, unaccompanied government quarters at a permanent station when:
- the quarters do not have adequate food-storage or meal-preparation facilities;
- a government mess is not available; and
- the government cannot otherwise make meals available.
BAS II must be specifically authorized by the Secretary of the military department concerned. A member should not assume eligibility based only on living in unaccompanied quarters.
BAS vs. BAH in 2026
| Feature | BAS | BAH |
|---|---|---|
| Primary purpose | Offset the service member’s meal costs | Offset housing costs when government quarters are not provided |
| 2026 rate factors | Enlisted or officer category | Pay grade, dependency status and duty-station ZIP code |
| Dependents | Does not increase for dependents | Uses with-dependent or without-dependent rate |
| Federal tax treatment | Generally excluded from gross income | Generally excluded from gross income |
| Included in retirement basic-pay calculation | No | No |
For housing changes, see our 2026 BAH comparison. BAS and BAH may both appear on the LES, but they solve different expenses and use different rate calculations.
How Often Is BAS Adjusted?
BAS is normally adjusted once each year, with the new rate taking effect on January 1. The adjustment follows the change in the USDA food-cost index rather than the military basic-pay raise. This is why the 2026 BAS increase is about 2.4% while the 2026 basic-pay increase is a different percentage.
For the longer rate history and adjustment method, read How Often Is BAS Adjusted and by How Much?
2026 BAS Frequently Asked Questions
What is the enlisted BAS rate for 2026?
The official standard enlisted BAS rate is $476.95 per month, effective January 1, 2026.
What is the officer BAS rate for 2026?
The official officer BAS rate is $328.48 per month, effective January 1, 2026.
Does BAS depend on rank?
No. Standard BAS uses one rate for enlisted members and one rate for officers. An E-1 and an E-9 who are both entitled to standard enlisted BAS use the same published rate.
Does BAS increase with dependents?
No. BAS is intended for the service member’s meals. It does not use with-dependent and without-dependent rates.
Is there a BAS calculator?
For a standard monthly estimate, select the member category: $476.95 enlisted or $328.48 officer. Individual LES results can differ because of meal deductions, partial-month entitlement, retroactive corrections, or duty-status changes.
Where can I verify the rate?
Use the official DFAS BAS table and DoD Military Compensation BAS page linked above. Both list the 2026 officer and enlisted rates.
Last fact-checked July 29, 2026 against DFAS, the Department of Defense Military Compensation portal, and IRS Publication 3. This page provides general information; service-specific finance offices control individual entitlements and corrections.
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