Your Basic Allowance for Subsistence, after meal deductions. Same rate everywhere — BAS does not vary by location.
Enlisted members receive the higher rate. Warrant officers draw the officer rate.
When the government provides meals, the discount meal rate for each one is deducted from your BAS.
2026 meal deduction rates
Meal
Per meal
Per month (30 days)
Net monthly BAS
$0.00
tax-free
BAS is not taxed — which makes it worth more than it looks
The arithmetic
BAS rate history, 2021–2026
BAS is adjusted every January by the change in the USDA food cost index, which is why it moves differently from the basic pay raise.
Year
Enlisted
Officer
Change
Estimates only, at the 2026 rates effective 1 January 2026. Meal deductions are applied at the standard discount meal rates over a 30-day month; your actual LES deduction depends on the days meals were actually available to you and on your command’s messing determination. DFAS and your finance office make the final determination.