Pay & Entitlements
BAS is your tax-free food money. It's a flat monthly amount, it's meant for you, and enlisted and officers get different rates.
A military spouse and commissary associate load groceries, Seaside, Calif.. Defense Commissary Agency photo, DVIDS (public domain).
BAS stands for Basic Allowance for Subsistence. It is tax-free food money for the service member, paid as a flat amount each month. It is not tied to your years of service, and it is not meant to feed your dependents.
There is one flat rate for enlisted members and a separate flat rate for officers. The amount is adjusted each year, tied to the cost of food, and posted by the Defense Finance and Accounting Service (DFAS).
BAS is a single flat amount each month, meant for the service member's meals. It is left out of your taxable wages, and the enlisted rate runs higher than the officer rate.
$476.95
the 2026 monthly enlisted BAS rate (officers $328.48). Flat for every grade in your group, not tied to years of service.
What BAS is: BAS is for the service member's meals only, not your family's groceries. It is tax-free, so it is left out of your W-2 wages. The enlisted rate is built to reflect three meals a day.
BAS II ($953.90 in 2026) is a narrow, must-be-authorized case. Most people never see it.
Source: DFAS · IRS Pub 3
For 2026, enlisted members draw $476.95 a month, and officers draw $328.48 a month. The enlisted rate is higher because it is built to reflect the cost of three meals a day. Both rates are flat and apply across every grade within their group.
There is also a higher rate called BAS II, set at twice the standard enlisted rate ($953.90 a month for 2026). BAS II is a narrow case for certain enlisted members in unaccompanied government quarters without adequate cooking facilities and no government mess available, and it has to be authorized. Most people will never see it.
No. BAS is a tax-free allowance. It is excluded from your taxable wages, so it does not appear in Box 1 of your W-2.
Yes, most years. BAS is adjusted annually based on the cost of food and posted by DFAS each January. The 2026 enlisted rate of $476.95 is up from $465.77 in 2025.
The piece that trips up the most people shows up on your LES, the Leave and Earnings Statement that lists your pay.
Often you draw BAS and then pay part of it back through a meal deduction. This is the line that generates the most LES questions, so it pays to know how it works before you budget around it.
The meal deduction: Required to eat in a government dining facility? You may draw BAS and then have the cost of those meals DEDUCTED from your pay, so you are not paid twice for food the government already provides.
Know this
Confirm how your meal deduction shows on your LES with finance.
Source: DFAS
Often you draw BAS but pay it back through a meal deduction. A meal deduction is pay taken back when the government provides your meals. If you are required to eat in a government dining facility, the chow hall or DFAC, you may receive BAS and then have the cost of those provided meals deducted from your pay. The net effect is that you are not paid twice for food the government already provides.
This is common in basic training and for single members living in the barracks on a meal card. The exact mechanics depend on your status and your branch, so confirm how your meal deduction shows on your LES with finance.
No. BAS is for the service member's meals only. It is not a household grocery allowance, so build your family food budget around your pay as a whole, not around BAS.
Neither, within your group. BAS is a flat amount: one rate for all enlisted, one rate for all officers. Your years of service do not change it.
For anything specific to your pay account, start with your servicing finance or disbursing office, your S-1, admin, or the base finance office. You can reach DFAS customer service at 1-888-332-7411, or use askDFAS for pay-record questions. View your LES, tax withholding, allotments, and TSP in MyPay. For free financial counseling, available 24/7, contact Military OneSource, or use your installation's Personal Financial Management program for free in-person counseling.
How much is BAS in 2026?
Enlisted members draw $476.95 a month and officers draw $328.48 a month. Both rates are flat across every grade within their group.
Is BAS taxed?
No. BAS is tax-free and is left out of your taxable wages, so it does not appear in Box 1 of your W-2.
Why does my pay show BAS and then take some back?
That is a meal deduction. If the government provides your meals, you may draw BAS and then have the cost of those meals deducted so you are not paid twice. Your LES shows both lines.
