BAS Rates Explained

What Is Basic Allowance for Subsistence (BAS)?

Basic Allowance for Subsistence (BAS) is a monthly food allowance paid to military service members to offset the cost of meals. Unlike most other military pay, BAS is a flat rate based on enlisted or officer status—it doesn’t change based on rank, location, or dependent status. In 2025, enlisted members receive $460.25 per month and officers receive $316.98 per month.

2025 BAS Rates

BAS rates increased by approximately 1.7% for 2025, based on changes in food costs as measured by the USDA food cost index.

Who Receives BAS?

Entitled to Full BAS

• All officers (regardless of living situation)
• Enlisted members authorized to mess separately (most E-5 and above)
• Enlisted members in privatized housing
• Enlisted members with dependents residing with them
• Enlisted members on permanent duty where a government mess is not available

Reduced or No BAS

• Enlisted members assigned to government dining facilities (receive partial BAS or meal deductions)
• Enlisted members in basic training (meals provided)
• Enlisted members on meal card status at their duty station

BAS vs. Meal Deductions

Junior enlisted members (typically E-1 through E-4) living in barracks are often assigned to a government dining facility (DFAC). Their BAS situation works like this:

1. Member receives full BAS on their LES
2. Meal deductions are taken for meals eaten at the DFAC
3. Net result varies based on actual DFAC usage

Meal Deduction Rates (2025)

• Breakfast: $4.18
• Lunch: $6.03
• Dinner: $5.78
• Daily Total: $15.99

BAS Is Not Taxable

A key benefit of BAS is that it’s completely tax-free at both federal and state levels. This makes the effective value higher than an equivalent amount of taxable income.

Tax-Equivalent Value

For an enlisted member in the 22% federal tax bracket:

• Monthly BAS: $460.25 (tax-free)
• Taxable equivalent: Approximately $590 per month
• Annual tax savings: Approximately $1,200+

BAS and Family Separation

BAS is paid to the service member individually—it doesn’t increase based on the number of family members. However:

• Service members with dependents typically receive full BAS (not subject to meal deductions)
• BAS continues during deployments
• BAS is not affected by where your dependents live

BAS During Training and TDY

Basic Training/Boot Camp

Recruits in initial entry training typically don’t receive BAS because all meals are provided. BAS begins upon completion of training and arrival at permanent duty station.

Temporary Duty (TDY)

When on TDY, you may receive per diem for meals instead of BAS, or your situation may vary:

• If meals are included in TDY per diem, BAS may be reduced
• If per diem covers meals, there may be proportional meal deductions
• Field conditions and remote locations have different rules

Deployment

During deployment, BAS typically continues unless meals are provided through other means. In many combat deployments, service members receive BAS plus access to dining facilities at no cost.

Why Officers Get Less BAS

Officers receive lower BAS ($316.98 vs. $460.25 for enlisted) because:

1. Historically, officers were expected to provide their own meals
2. Officers have never been subject to mandatory government dining
3. The rate reflects the administrative/regulatory nature of the allowance

This difference has been controversial, but the statutory rates remain distinct.

BAS History and Adjustments

BAS is adjusted annually based on food cost changes. Recent history:

The 11.2% increase in 2023 was the largest in decades, reflecting significant food price inflation.

Verifying Your BAS

Check your Leave and Earnings Statement (LES) for:

• BAS entitlement: Should match current enlisted or officer rate
• Meal deductions: If applicable, shown as separate line item
• Status changes: Verify rate when promoted to E-5 or commissioning to officer

Resources

• DFAS BAS Rates
• DoD BAS Information