Military Subsistence Allowance

The Basic Allowance for Subsistence (BAS) is a tax-free subsidy granted by the military for members of the armed forces to help offset living costs, including those for off-base housing and food. The BAS is extended to service personnel in recognition that additional living expenses occur beyond those covered by basic military pay.

Eligibility begins once a service member has completed initial basic military training. Enlisted members of the military can qualify for the full BAS allowance if they have been approved for private mess privileges, are serving where rations are unavailable, or in cases where emergency ration conditions are approved. Officers on active duty are always entitled to receive the Basic Allowance for Subsistence.

Under federal law, the actual amounts for the Basic Allowance for Subsistence are increased every year and are tied to rate levels set by the federal Consumer Price Index established and maintained by the Department of Agriculture.

Under current regulations, enlisted personnel maintain their Basic Allowance for Subsistence whether they have dependents or are on temporary assignment at a location remote from their permanent duty station. Service personnel who are required to dine at military dining facilities receive a greatly reduced BAS each month. The actual monthly BAS rate is subject to change, but in the past has been greater for enlisted personnel than for officers. In the future, the military wants to deduct mess hall or dining facility meals from the total monthly Basic Allowance for Subsistence, but so far those provisions have not been enacted.