Military benefits / Pay & Allowances

BAH and BAS: Your Housing and Food Allowances

BAS goes to nearly all officers and most enlisted members. BAH goes to members who live off base in the U.S.; overseas members get OHA and sometimes COLA instead.

BAH helps pay for housing and BAS helps pay for food, and neither one is taxed. For 2026, BAH rose an average of 4.2% and BAS rose 2.4%. These tax-free dollars are a big part of what you really earn.

What it is

Basic Allowance for Housing (BAH) helps cover rent or a mortgage when you live off base in the United States. The rate depends on your ZIP code, pay grade and whether you have dependents. It is set each year based on local rent and utility costs.

Basic Allowance for Subsistence (BAS) helps pay for food for the service member. It is a flat monthly amount: one rate for officers and a higher rate for enlisted members. For 2026, enlisted BAS is $476.95 a month and officer BAS is $328.48, both up 2.4%.

Neither allowance is taxed. That is a big deal. A tax-free dollar can be worth $1.15 to $1.30 in taxable salary, depending on your tax bracket.

Who gets it

  • BAH: Members who live off base in the U.S. If you live in government housing, you usually do not get BAH; it goes to the housing instead. Rates for 2026 rose an average of 4.2%. By design, BAH does not cover every dollar; members pay a small share (about $93 to $212 a month in 2026, depending on grade).
  • BAS: Officers always get it. Enlisted members get it too, but if you are assigned to a dining facility and eat for free, some or all of it may be taken back.
  • Overseas: Instead of BAH, members stationed abroad get Overseas Housing Allowance (OHA), which pays actual rent up to a cap plus a utility allowance. Many overseas spots, and some high-cost places in Alaska and Hawaii, also pay a Cost of Living Allowance (COLA) to help with higher prices.

How to use it

  • Look up your rate. Use the official BAH calculator before you sign a lease. Enter your new duty station ZIP and grade.
  • You do not have to spend it all. If you find housing below your BAH, you keep the difference.
  • Rate protection. If BAH in your area goes down, you keep the higher rate as long as you stay at that location and your status does not change.
  • Check your LES. Make sure your dependency status and duty location are right. Errors can mean you get paid the wrong rate.

What people miss

  • Basic Needs Allowance (BNA). Families whose gross household income is under 200% of the federal poverty guidelines may qualify for an extra monthly payment. The FY2025 NDAA raised the cutoff from 150%. BAH still counts as income in most places. This program is set to expire at the end of 2027 unless Congress extends it.
  • Family Subsistence Supplemental Allowance (FSSA). Some lower-income families who qualify for SNAP can get up to $1,100 a month. Ask your finance office.
  • Dual-military couples each get BAS, and BAH rules depend on whether you have children. Check the rules before you assume.
  • BAH is tied to where your family lives, not always where you are. On certain orders, like unaccompanied tours, you may be paid for a different location.

Related

For moving allowances like DLA and TLE, see our PCS moving allowances section. Also see Special Pays and Tax Advantages for more tax-free money.

Related benefits

  • Basic Pay and the 2026 Pay Raise
    Basic pay is the core of your paycheck and the number most other benefits are based on. Troops got a 3.8% raise in January 2026. Knowing how basic pay works helps you read your LES and plan for retirement.
  • Special Pays, Bonuses and Military Tax Breaks
    Beyond basic pay, many troops earn extra pay for where they serve or what they do. Combined with tax-free allowances, the combat zone tax exclusion and state residency rules, the military gives you more ways to cut your tax bill than most people realize.
  • Guard and Reserve Benefits: TRS, Drill Pay and USERRA
    Guard and Reserve members get many benefits even when not activated, including low-cost TRICARE Reserve Select, drill pay, SGLI and on-base shopping. USERRA protects your civilian job when you serve.
  • TRICARE Health Plans and 2026 Costs
    TRICARE is the military health program. Active duty families pay no enrollment fees for Prime or Select, while retirees pay yearly fees that rose for 2026. Pharmacy copays also went up on January 1, 2026.

Last reviewed 2026-11. Not affiliated with the Department of Defense. Confirm current rates with your finance office or the official source.

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