BAS Calculator

Look up the 2026 Basic Allowance for Subsistence: $476.95 a month for enlisted members, $328.48 for officers.

By Konstantin Iakovlev · Updated September 2026 · Source: DFAS — Basic Allowance for Subsistence (BAS) rates

Service Member Type

Monthly BAS

$476.95

Annual BAS

$5,723.40

BAS Details

Monthly Amount$476.95
Annual Amount$5,723.40
Tax StatusTax-Free

Use the BAS Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Figuring your Basic Allowance for Subsistence (BAS) for 2026 comes down to one question: are you enlisted or an officer? BAS is a non-taxable allowance meant to offset the cost of a service member's own meals, and because it forms a real slice of military pay, knowing the right rate keeps your compensation accurate. The tool settles the question without the back-and-forth of looking rates up by hand.

Unlike most military pay, BAS is a flat rate that varies only by officer or enlisted status, never by branch, pay grade or number of dependents. By law (37 U.S.C. §402) the enlisted rate for each year from January 1 equals the USDA's monthly cost of a liberal food plan for a man aged 19 to 50, and the officer rate rises by the same percentage. For 2026, the monthly figure is $476.95 for enlisted members and $328.48 for officers. Once you pick your status, the calculator shows that rate and the annual total, twelve times the monthly figure.

BAS covers the service member alone, not meals for a spouse or children, a point that trips up plenty of people. It is also separate from Basic Allowance for Housing (BAH), which handles housing costs entirely on its own. The rates reset every January 1, so the DFAS BAS table is the place to confirm the current numbers.

Example: 2026 Enlisted BAS

  1. 1 Input: choose 'Enlisted' under Service Member Type.
  2. 2 Monthly rate: the 2026 enlisted BAS of $476.95, in effect since January 1, 2026.
  3. 3 Annual amount: $476.95 × 12 = $5,723.40.
  4. 4 Context: BAS is paid on top of basic pay and is not taxable. An officer would receive $328.48 a month, or $3,941.76 a year.

Source: DFAS — Basic Allowance for Subsistence (BAS) rates · Last updated: September 2026

Frequently Asked Questions

What is the BAS rate for 2026?
The 2026 Basic Allowance for Subsistence rate is $476.95 a month for enlisted members and $328.48 for officers, effective January 1, 2026 (DFAS). Each January the enlisted rate is reset to the USDA's monthly cost of a liberal food plan for a man aged 19 to 50, and the officer rate rises by the same percentage.
Is BAS taxable?
No. Like BAH, the Basic Allowance for Subsistence is tax-free. It is not included in gross income for federal or state tax purposes, making the effective value higher than the stated amount.
Do all military members receive BAS?
Every member entitled to basic pay receives BAS, with one exception: enlisted members are not entitled to it during basic training (37 U.S.C. §402(a)(2)). An enlisted member who is charged for meals under 37 U.S.C. §1011(b) has that charge taken out of BAS.