2025 Basic Allowance for Subsistence (BAS) Rates and What They Mean

What is the Basic Allowance for Subsistence (BAS)?

Basic Allowance for Subsistence (BAS) is a benefit established to provide financial assistance to all active duty service members for their grocery and food expenses. This benefit is eligible to be increased on a yearly basis to keep up with inflation, similar to BAH benefits.

Although the purpose of BAS benefits is to offset the cost of food and groceries, this amount is a monthly pay allowance and may be spent at the discretion of the servicemember. The BAS is often considered alongside the BAH benefit, which you can read about in more detail here.

The BAS rate in 2025 increased 1.2 percent from 2024.  The increase in BAS resulted in the following rates for eligible members depending on enlisted or officer status:

• Officers: $320.78
• Enlisted: $465.77
• BAS II: $931.54

Basic Allowance for Subsistence FAQ

Q: Is BAS taxable?

A: BAS is not considered taxable income; therefore you are not required to pay state or federal income taxes. It is also not tied to paygrade or dependent status and will not change due to these events.

Q: What is BAS II?

A: BAS II is a monthly rate for enlisted members who reside at a permanent duty station in which it is determined there is inadequate food storage. This increase BAS payment is intended to offset additional costs due to food storage considerations.

Q: How is BAS calculated?

A: BAS is calculated by the Department of Defense and is based on the increase in the price of food as identified by the US Department of Agriculture.

Q: Do officers get BAS?

A: Both officers and enlisted servicemembers are entitled to BAS, if applicable.

Q: Do you get BAS in basic training?

A: While in basic training you are NOT entitled to BAS. This benefit is reserved for those on active duty and residing at a permanent duty station.

Q: Do you get BAS if you live on base?

A: Assuming living on base is your permanent duty station, you are entitled to BAS while living there.

Q: Do you get BAS while deployed?

A: That depends. Whether you are entitled to BAS while deployed is circumstantial and dependent on the nature of your deployment.

Q: Do you get BAS with GI Bill?

A: Assuming you are residing at a permanent duty station AND are on active duty, then yes, you are entitled to BAS while using the post-9/11 GI Bill. If either (or neither) of these qualifying requirements are met, however, then servicemembers or veterans do not qualify for BAS while utilizing GI Bill benefits. A servicemember who has separated from the military and is using the GI Bill to pay for a four-year college education, for example, would not receive BAS.

Make the most of your robust military benefits

Military servicemembers have certain unique benefits to work into their financial plan. In combination with certain retirement benefits and circumstances like special duty pay, BAS and BAH benefits are crucial to consider in both a monthly budget and a long-term plan.

First Command Financial Advisors, many of whom served and utilized these benefits themselves, have been helping service members and military families make comprehensive financial plans since 1958. If you’re ready to get your financial future squared away or to learn more about integrating BAS into your financial goals, schedule a complimentary consultation with a local First Command Advisor today.

Want to learn more about the 2025 military pay raise? Click here.