The 2015 BAS (Basic Allowance for Subsistence) rate is 2.9% which is .5% lower than originally projected. BAS is calculated based on the average price of food as measured by the U.S. Department of Agriculture Cost of Food at Home Index. From the beginning of October 2013 through the end of September 2014, the index rose by 2.9 percent, forming the basis for the increased BAS rates.
See the proposed 2017 BAS (Basic Allowance for Subsistence) rates here.
| 2015 Basic Allowance for Subsistence Rates | |
| (effective Jan. 1, 2015) | |
| Officers | $253.38 |
| Enlisted | $367.92 |
| BAS II | $735.84 |
| 2012-2015 BAS (Basic Allowance for Subsistence) Comparison | ||||
| Year | Proposed Increase | Actual Increase | Enlisted BAS | Officers BAS |
| 2015 | 3.40% | 2.90% | $367.92 | $253.38 |
| 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)
BAS (Basic Allowance for Subsistence) is a non-taxable allowance to defray a portion of the cost of subsistence. BAS offsets costs for a service member’s meals, 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 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.
The BAS (Basic Allowance for Subsistence) rate increases are for all branches of the military: Air Force, Army, Coast Guard, Marines, Navy, and Reserves forces where applicable.
