Quick Answer
Officers- $328.48
Enlisted- $476.95
BAS II- $953.90
Basic Allowance for Subsistence (BAS) is a non-taxable allowance provided to active duty uniformed service members to offset the costs of meals. It is not directly related to veteran disability benefits or compensation provided by the Department of Veterans Affairs (VA).
BAS rates are set annually by the Department of Defense and are typically adjusted for inflation, and rates for 2026 have gone slightly up.
Why This Update
BAS rates update each year with the COLA, and as 2026 had a COLA increase of 2.8%, BAS rates are also going up this year.
What is Basic Allowance for Subsistence (BAS)?
Basic Allowance for Subsistence (BAS) is a monthly allowance for active duty service members designed to help cover the cost of meals. This non-taxable payment is separate from basic pay and housing allowances (BAH). It ensures that service members have dedicated resources for meals.
The allowance helps ensure service members have resources for meals, particularly when meals are not provided through government dining facilities. There are generally two rates: one for officers and one for enlisted personnel.
Who is Eligible for BAS and How is it Determined?
BAS is available to active duty uniformed service members. Veterans do not receive BAS.
Enlisted members typically receive BAS I, while officers receive a separate rate. Specific circumstances, such as being deployed or having access to government messing facilities, may affect whether BAS is provided or deducted.
Rates are standardized across all branches of the military, regardless of rank or where you are stationed. According to DoD Financial Management Regulation, when entitled to BAS, members receive the full monthly rate.
BAS Rates 2026: How Rates Are Set
Rates are typically finalized towards the end of the preceding year. As of now, DFAS only publishes BAS rates for the current year and prior years. Rates are adjusted annually and become effective January 1st.
Officers- $328.48
Enlisted- $476.95
BAS II- $953.90
BAS rates are adjusted annually based on the increase in the cost of food, as measured by the USDA food plan index. Historical trends show a consistent annual increase, reflecting inflation in food prices. The Department of Defense (DoD) is responsible for setting and publishing the official rates each year through its Financial Management Regulation.
BAS vs. Veteran Disability Compensation: Key Differences
BAS is an active duty allowance for food, ending when you leave service. When you leave the military, you no longer receive this allowance.
Veteran disability compensation is a monthly benefit paid by the VA for service-connected disabilities. The VA provides this tax-free monetary benefit to veterans with disabilities that resulted from conditions that started or worsened during active military service.
You may qualify for VA disability compensation based on your disability rating and the connection of your condition to military service, not your prior active duty allowances. BAS does not convert to veteran disability benefits. These are completely separate types of pay with distinct purposes and administration.
Other Allowances and Benefits for Transitioning Service Members and Veterans
When leaving active duty, service members move from active duty allowances (like BAS and BAH) to veteran benefits. This represents a major shift in how you receive support as a veteran.
Veterans may be eligible for VA disability compensation, educational benefits (GI Bill), health care through the VA, and home loan guarantees. Special Monthly Compensation (SMC) is an additional tax-free benefit paid to veterans with specific severe disabilities or combinations of disabilities.
Planning for the change from active duty pay and allowances to veteran benefits helps you prepare financially. The benefits available as a veteran are based on your service-connected conditions, length of service, and specific eligibility criteria for each benefit program. These are determined by factors entirely separate from active duty allowances.
Example Scenario
Marlene, an E-5, receives BAS during her active duty service. As she prepares to leave the military in late 2026, she knows her BAS payments will end. She will apply for her VA disability benefits, which will provide compensation for a service-connected knee injury. This is separate from her active duty allowances like BAS.
Frequently Asked Questions
Is BAS included in a service member’s taxable income?
No, Basic Allowance for Subsistence (BAS) is a non-taxable allowance provided to active duty service members to help cover the cost of meals.
Can veterans receive BAS after separating from service?
No, BAS is exclusively for active duty uniformed service members. It ceases upon separation from military service.
How often are BAS rates updated?
BAS rates are typically reviewed and updated annually by the Department of Defense, with new rates usually going into effect at the start of each calendar year.
What factors influence the annual adjustment of BAS rates?
BAS rates are primarily adjusted based on the change in the cost of food, as measured by the USDA food plan index, reflecting inflation.
Where can I find the official BAS rates for previous or current years?
Official BAS rates are published by the Defense Finance and Accounting Service (DFAS) on their website or through official Department of Defense resources.
Does receiving BAS impact eligibility for VA disability benefits?
No, receiving BAS during active duty has no impact on a veteran’s eligibility for or the amount of VA disability benefits, as they are separate entitlements for different purposes.
Are BAS rates the same for officers and enlisted personnel?
No, there are typically separate BAS rates for officers and enlisted personnel, with officers generally receiving a higher rate.
Learn more about the different benefits available to service members, veterans, and their families at Benefits.com!
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