2026 BAH Housing & Military Pay Calculator
2026 BAH rates and civilian equivalents.
2026 Basic Allowance for Housing Engine
E-4 rate in Killeen / Fort Cavazos (Fort Hood), TX.
IRC § 134 Break-Even
Notice: Models 37 U.S.C. § 403 schedules for planning only; not certified legal or tax advice.
How the Department of Defense Establishes Housing Rates
Understanding the statutory data collection, local housing market sampling, and tax advantages of BAH.
The Basic Allowance for Housing (BAH) is an entitlement authorized by 37 U.S. Code § 403 to provide equitable housing compensation for active duty uniformed service members when government quarters are not provided. Rates are determined by independent commercial housing market data collected annually across more than 300 Military Housing Areas (MHAs) nationwide.
Statutory Tax Advantage Formula
Because BAH is 100% tax-free under Internal Revenue Code § 134, a civilian worker in a 28% combined tax bracket must earn $1.39 in gross taxable salary for every $1.00 of military BAH received.