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2026 Basic Allowance for Subsistence (BAS) Rates

Basic Allowance for Subsistence (BAS) increased by 2.4% in 2026. It’s part of the National Defense Authorization Act (NDAA), and the raise goes into effect on January 1, 2026.  If […]

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Basic Allowance for Subsistence (BAS) increased by 2.4% in 2026. It’s part of the National Defense Authorization Act (NDAA), and the raise goes into effect on January 1, 2026. 

If you are wondering, “What is Basic Allowance for Subsistence (BAS)?” Don’t worry. Let’s quickly break down what it is, the differences between BAS and BAS II rates, and what the rates look like in 2026.

What is the Basic Allowance for Subsistence (BAS)?

The Basic Allowance for Subsistence (BAS) was established to provide financial assistance to military personnel for their grocery expenses. Each year, the Department of War (previously known as the Department of Defense) calculates BAS rates to ensure service members are adequately compensated for the increasing cost of goods caused by inflation.

Unlike some military benefits, BAS is not used to pay directly for groceries at the store or meals at a restaurant. Military members are responsible for managing their food expenses, and BAS is an added benefit that partially offsets the cost of food, depending on the area.

It’s essential to note that some military installations are located in areas with disproportionately high grocery and meal costs. Service members stationed in these areas with higher living costs may be eligible to receive a cost-of-living allowance as added support. 

Is BAS Taxable? 

Fortunately, military benefits such as BAS and even BAH are considered non-taxable income. This means the government does not ask military members to report this income on their tax returns, as that would ultimately reduce the amount of money they would actually receive. 

What is BAS II?

The Basic Allowance for Subsistence II (BAS II) program provides extra financial support to military members residing in single/unaccompanied quarters without access to government-issued meals. This allowance is specifically allocated to help cover additional food expenses.

Typically, BAS II is only given to those PCSing to serve unaccompanied, and the rate is twice as much as the enlisted BAS rate. Therefore, BAS II is a benefit provided after great consideration and requires authorization from the Secretary of the Military Department. 

2026 BAS Raise Charts

OfficersEnlistedBAS II
2025 Rates$320.78$465.77$931.54
2026 Rates $328.48$476.95$953.90

BAS Restrictions

Since the purpose of BAS is to support military members who are actively serving, some restrictions may prevent some service members from receiving the benefit. The following situations prevent you from receiving BAS:

  • Military members who are going through basic training or officer training (one exception is officers who are going through training and also have continuous prior enlisted service may be eligible for BAS). 
  • Any military members who are taking excess leave or educational leave.
  • Military members who are absent without official leave (AWOL).

History of BAS Rates for Military Members

YearProposed IncreaseActual IncreaseEnlisted RateOfficer RateBAS II
2026N/A2.4%$476.95$328.48$953.90
2025N/A1.2%$465.77$320.78$931.54
20243.40%TBD$460.25$316.98$920.50
20233.20%11.20%$452.56$311.68$905.12
20225.30%5.30%$406.98$280.29$813.96
20213.30%3.70%$386.50$266.18$773.00
20202.40%0.90%$372.71$256.68$745.42
20193.40%0%$369.39$254.39$738.78
20183.40%0.3%$369.39$254.39$738.78
20173.40%0%$368.29$253.63$738.78
20163.40%0.1%$368.29$253.63$736.58
20153.40%2.90%$367.92$253.38$735.84
20143.40%1.48%$357.55$246.24$715.10
20133.40%1.09%$352.27$242.60$704.54
20123.40%7.20%$348.44$239.96$696.88

Calculating BAS

Similar to how Basic Allowance for Housing (BAH) rates are calculated, Basic Allowance for Subsistence (BAS) is based on an analysis of the annual increase in grocery prices within a given area. 

For instance, in 2023, the U.S. Department of Agriculture (USDA) noted that the cost of groceries jumped 4.7% in June from the previous June. The agency also saw restaurant food purchases spike by 7.7%. Due to rising food costs, the USDA predicted a 3.4% increase in 2024. 

While calculations are used to estimate the costs of goods and services nationally, budgets sometimes require increases that may exceed what agencies predict. This year, the military budget is calling for a 4.5% increase in allowances and base pay. 

Final Points

BAS rates in 2026 will increase, and while the increase isn’t as high as military pay or BAH rates, it is double the rate of increase in 2025.

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