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2014 BAS (Basic Allowance for Subsistence) Rates

Updated: June 15, 2020

The 2014 BAS (Basic Allowance for Subsistence) rate is 1.48% which this years comes below the originally proposed amount of 3.4%. In 2013 the BAS rate increase was 1.09% and in 2012 the BAS rate was 7.02%. President Obama signed the Defense Bill on Dec. 26th, 2013.

Excerpt from the 2014 Fiscal Year 2014 Budget Proposal sent to Congress by President Obama:

“For calendar year 2014, consistent with the views of the uniformed military leadership, the Budget provides a 1.0 percent increase to basic pay, a 4.2 percent increase in the Basic Allowance for Housing, and a 3.4 percent increase in Basic Allowance for Subsistence.”

BAS increase rates are part of the DoD’s annual defense budget which requires that both Houses and the President approve prior being finalized. Typically this does not occur until the December before the increase takes effect on Jan. 1^st. The rate is subject to change until then.

2012-2014 BAS (Basic Allowance for Subsistence) Comparison
Year	Proposed Increase	Actual Increase	Enlisted BAS	Officers BAS
2014	3.40%	1.48%	$357.55	$246.24
2013	3.40%	1.09%	$352.27	$242.60
2012	3.40%	7.20%	$348.44	$239.96

About BAS (Basic Allowance for Subsistence)

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BAS (Basic Allowance for Subsistence) is a non-taxable allowance to defray a portion of cost of subsistence. BAS offsets costs for a service member’s meal, however it is not intended to cover the costs of meals for family members. This allowance originates from military history where room and board (rations) were provided as part of a member’s pay.

Since it is intended to provide meals for service members, it is linked to the price of food. Each year it is adjusted based upon the price of food. The BAS is calculated by using the Agriculture Department’s USDA food-cost index based. Based on this, the BAS is not tied to the military pay increase plus the military pay increase includes considerations to the increase of private sector wages.

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