Basic Allowance for Subsistence (BAS) pays for the cost of a military member's meals when dining at their permanent duty station. Although BAS is meant to offset the cost of a member's meals, it doesn't cover the costs of meals for family members.
2021 BAS Rates:
Enlisted: $386.50 per month
Officers: $266.18 per month.
This monthly allowance is non-taxable, and the amount is not tied to paygrade or dependent status.
Because BAS is intended to provide meals for the service member, its level is linked to the price of food. Therefore, it is adjusted each year based upon the increase of the price of food as measured by the Department of Agriculture. This is why the increase to BAS will not necessarily be the same percentage as other pay or allowances.
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