Quick answer: Basic Allowance for Housing (BAH) helps cover housing, while Basic Allowance for Subsistence (BAS) helps pay for the service member’s meals. BAH varies by duty location, pay grade, and dependency status. BAS uses one enlisted rate and one officer rate nationwide.
BAH vs. BAS at a Glance
| Feature | BAH | BAS |
|---|---|---|
| Purpose | Housing costs | Food for the service member |
| 2026 amount | No single national rate | $476.95 enlisted; $328.48 officer |
| Main factors | Duty location, pay grade, dependency status | Enlisted or officer status |
| Changes by location? | Yes | No |
| Changes with dependents? | Uses with-dependent or without-dependent status | No |
| Federal tax treatment | Generally excluded from gross income | Generally excluded from gross income |
| Included in retirement basic pay? | No | No |
How BAH Works
The Department of Defense sets BAH rates by military housing area. Your rate is based on your permanent duty location, pay grade, and whether you have dependents. It is not based on your actual rent or mortgage payment, and “with dependents” does not increase with each additional dependent.
There is no useful nationwide BAH number. Two E-5s can receive different amounts because they serve in different housing markets. Use the official DoD BAH rate lookup for a specific duty ZIP code, year, grade, and dependency status.
Individual circumstances matter. Government quarters, dual-military status, unaccompanied assignments, custody arrangements, and a permanent change of station can affect the entitlement. BAH rate protection may limit a reduction while eligibility remains uninterrupted, but it is not a blanket guarantee for every change in status.
How BAS Works
BAS is intended to offset meal costs for the service member—not to feed a family. For 2026, the official monthly rates are:
- Enlisted BAS: $476.95 per month
- Officer BAS: $328.48 per month
- BAS II: $953.90 per month when the special eligibility rules are met
Unlike BAH, ordinary BAS does not vary by rank within the enlisted or officer category, duty station, branch, or number of dependents. DoD adjusts the rates annually using a USDA food-cost index.
Receiving BAS does not always mean the entire amount remains in take-home pay. Enlisted members may see meal deductions when government meals are provided. BAS II is a special rate, not a general high-cost-area supplement.
See our complete 2026 BAS guide, 2026 enlisted BAS explanation, and BAS adjustment history.
Are BAH and BAS Taxable?
Both housing and subsistence allowances are generally excluded from federal gross income under the military tax rules summarized in IRS Publication 3. Basic pay is taxable; BAH and BAS ordinarily are not. State treatment and unusual individual circumstances can differ, so use your LES and tax documents for your actual return.
Common Situations
PCS to a New Duty Station
BAH may change because the duty location changes. BAS normally remains at the same enlisted or officer rate. Effective dates depend on orders and entitlement rules, so verify the transition on your LES.
Moving Into Government Quarters
The housing entitlement can change or be assigned to privatized housing. BAS is separate, although meal deductions may apply if government meals are provided.
Marriage or Another Dependency Change
BAH may move between without-dependent and with-dependent status. BAS does not rise because a member marries or has children.
Deployment or Temporary Duty
Do not assume either allowance automatically starts or stops. Orders, quarters, meal availability, dependent location, and service-specific rules can affect the result. Ask the local finance office to review the specific orders.
How to Check Your LES
- Find BAH and BAS in the entitlements section.
- Confirm the BAH location, grade, and dependency status match your orders.
- Look for meal deductions or collections.
- Compare effective dates after a PCS or status change.
- Bring discrepancies to finance promptly and keep supporting documents.
Bottom Line
BAH is a location-sensitive housing allowance. BAS is a nationally standardized food allowance for the member. Both can materially affect take-home pay, but neither should be treated as basic pay or a guaranteed profit above actual expenses.
Fact-checked July 2026 using official DFAS BAS rates, DoD BAS guidance, DoD BAH guidance, and IRS Publication 3. This general information is not a substitute for an entitlement determination by your finance office.
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