Military Drill Pay Calculator 2026 - Reserve & National Guard Pay Estimator

Calculate your comprehensive military drill pay and annual Reserve or National Guard compensation with this free 2026 calculator. Accurately estimate weekend drill pay (MUTA), annual training pay, Basic Allowance for Housing (BAH), Basic Allowance for Subsistence (BAS), and total yearly earnings based on official Defense Finance and Accounting Service pay tables and 2025 military pay raise rates approved by Congress.

Understanding Military Drill Pay

Military drill pay compensates Reserve and National Guard members for inactive duty training performed during scheduled drill weekends and annual training periods. Unlike active duty service members who receive monthly salaries, Reserve Component personnel earn pay based on training periods called Multiple Unit Training Assemblies (MUTAs), with one MUTA representing approximately four hours of training and equaling 1/30th of the monthly active duty basic pay for their rank and years of service.

The Defense Finance and Accounting Service administers military pay for all service branches, including the Army Reserve, Army National Guard, Navy Reserve, Marine Corps Reserve, Air Force Reserve, Air National Guard, Space Force Reserve, and Coast Guard Reserve. For 2025, Congress approved a 4.5% across-the-board military pay raise effective January 1, plus an additional 10% targeted pay increase for junior enlisted personnel (E-1 through E-4) implemented April 1, 2025, resulting in combined raises of 14.5% for the most junior service members.

2025 Drill Pay Rates and Calculations

Drill pay calculations begin with determining the daily rate of pay, which equals 1/30th of the monthly basic pay for your pay grade and years of service. Each drill period (MUTA) equals one-quarter of a day, so standard calculations multiply the daily rate by the number of MUTAs performed.

For example, an E-4 with over 2 years of service has a monthly basic pay of approximately $2,853 in 2025 (reflecting the April 2025 junior enlisted raise). The calculations for drill pay are:

Standard drill weekends consist of 4 MUTAs (equivalent to one day of active duty pay), typically conducted as Saturday and Sunday training with 2 MUTAs each day. Extended drill weekends may include 6 or 8 MUTAs, while single-day drills count as 2 MUTAs.

Annual Training Pay

Annual Training (AT) represents extended training periods where Reserve and National Guard members serve on active duty orders, typically for 15 days per fiscal year as mandated by federal law. During AT, service members receive full active duty pay calculated on a daily basis rather than MUTA-based drill pay.

For the same E-4 example earning $2,853 monthly basic pay, 15 days of AT generates:

Service members on AT orders also become eligible for full Basic Allowance for Housing (BAH) based on their duty station zip code if orders exceed 30 days, or BAH RC/Transit (non-locality BAH) for orders under 30 days, plus Basic Allowance for Subsistence (BAS) for meals when government dining facilities are unavailable.

Basic Allowance for Housing (BAH) for Reserve Component

Reserve and National Guard members on active duty orders for more than 30 consecutive days receive BAH at standard locality rates based on their duty station. For shorter activations (including most AT periods under 30 days), members receive BAH Reserve Component/Transit (also called BAH Type II or Non-Locality BAH), which provides standardized national rates not tied to specific geographic locations.

For 2025, BAH RC/Transit rates increased by 5.4% reflecting average national housing cost growth. Sample BAH RC/Transit monthly rates for 2025 include:

BAH eligibility for drill weekends varies by service policy and individual circumstances. Generally, drilling reservists do not receive BAH for standard MUTA periods, but members on orders exceeding 24 hours may qualify for prorated BAH or per diem lodging reimbursement depending on their service branch regulations and distance from their home to the drill location.

Basic Allowance for Subsistence (BAS)

Basic Allowance for Subsistence offsets meal costs for service members when government dining facilities are not available or not used. For 2025, BAS rates are:

• Officers: $316.98 per month
• Enlisted: $460.25 per month

Reserve Component members typically receive BAS only when performing duty under orders that explicitly authorize BAS, such as Annual Training, Active Duty for Training (ADT), or Active Duty for Operational Support (ADOS). Standard drill weekends generally do not include BAS entitlement unless specifically authorized by orders or when government dining facilities are unavailable at the drill location.

Reserve Component Training Requirements

Title 10 United States Code Section 10147 and Title 32 USC Section 502 establish minimum training requirements for Reserve and National Guard members. The standard training year consists of:

• 48 Unit Training Assemblies (UTAs): Typically organized as 12 drill weekends of 4 MUTAs each, equaling 48 four-hour training periods annually
• 15 Days Annual Training: Continuous training period on active duty orders, usually conducted during summer months
• Additional Training: Service members may perform additional duty days including Additional Flight Training Periods (AFTPs) for aviators, Readiness Management Periods (RMPs), Additional Training Periods (ATPs), and military schools or courses

This "48/15" training standard represents the minimum requirement, with many service members performing additional duty days that increase annual compensation. Special units such as Special Forces, Rangers, airborne units, and aviation units often receive authorized additional training periods beyond the standard 48 UTAs.

Calculating Total Annual Compensation

Total annual Reserve/Guard compensation includes basic pay plus allowances and special pays. A comprehensive calculation accounts for all compensation sources:

For example, an E-5 with 6 years of service performing standard 48 UTAs (12 weekends) plus 15 days AT in 2025:

• Monthly Basic Pay: $3,358 (E-5 over 6 years, 2025 rate)
• Daily Pay Rate: $3,358 ÷ 30 = $111.93
• 4-Drill Weekend: $111.93
• Annual Drill Pay: $111.93 × 12 weekends = $1,343.16
• Annual Training: $111.93 × 15 days = $1,678.95
• Total Basic Pay: $1,343.16 + $1,678.95 = $3,022.11

Adding allowances if eligible for BAH RC/Transit ($1,134.60/month with dependents) during AT period and BAS ($460.25/month enlisted) for 15 days of AT:

• BAH for AT: $1,134.60 × 0.5 months = $567.30
• BAS for AT: $460.25 × 0.5 months = $230.13
• Total Compensation: $3,022.11 + $567.30 + $230.13 = $3,819.54

2025 Military Pay Raise Impact

The 2025 military pay raise consists of two components that significantly increased compensation for Reserve and Guard members. Congress approved a 4.5% across-the-board raise effective January 1, 2025, applying to all pay grades and years of service. Additionally, junior enlisted members (pay grades E-1 through E-4) received a targeted 10% pay increase effective April 1, 2025, addressing recruitment and retention challenges for entry-level service members.

The combined impact for junior enlisted totals approximately 14.5% year-over-year increase from 2024 to 2025. For example, an E-3 with less than 2 years of service saw monthly basic pay increase from approximately $2,260 in 2024 to $2,738 after the April 2025 raise implementation—a $478 monthly increase translating to substantially higher drill weekend and AT compensation.

Additional Compensation and Special Pays

Beyond basic pay and allowances, Reserve and National Guard members may qualify for various special pays and bonuses that significantly increase total compensation:

Selective Reenlistment Bonus (SRB)

Critical skill specialties receive reenlistment bonuses ranging from a few thousand to over $100,000 for multi-year reenlistment commitments. Bonus amounts vary by military occupational specialty, service branch, and manning requirements.

Skill and Proficiency Pay

• Aviation Career Incentive Pay (ACIP): $150-$1,000 monthly for rated officers and warrant officers maintaining aviation qualifications
• Hazardous Duty Incentive Pay: $150-$250 monthly for parachuting, flight deck operations, diving, explosive ordnance disposal, and other hazardous specialties
• Foreign Language Proficiency Pay (FLPP): Up to $1,000 monthly for certified proficiency in critical languages
• Special Duty Assignment Pay: $75-$450 monthly for specific difficult or demanding assignments

Bonuses and Incentives

• Enlistment/Affiliation Bonuses: Up to $20,000 for enlisting in critical specialties
• Officer Accession Bonuses: Varies by specialty and service requirements
• Student Loan Repayment Program: Up to $65,000 in loan repayment for qualified enlistees

Reserve Retirement Pay

Reserve and National Guard members earn retirement credit for active duty days and qualifying drill periods, becoming eligible for retirement pay after accumulating 20 qualifying years of service. Unlike active duty retirement which begins immediately upon retirement, Reserve Component members receive retirement pay beginning at age 60 (or earlier based on mobilization days served after January 28, 2008).

Retirement points accumulate as follows:

• Active Duty: 1 point per day
• Drill Periods: 1 point per MUTA (maximum 48 points annually from inactive duty)
• Annual Training: 1 point per day
• Membership: 15 points annually for being a member of the Selected Reserve

The maximum points that count toward retirement in a single year is 365. Retirement pay equals the percentage determined by total points divided by 360, multiplied by the average of the highest 36 months of basic pay.

Tax Treatment of Military Pay

Military basic pay is subject to federal income tax but may receive special treatment under certain circumstances. Combat zone pay exclusions eliminate federal income tax on pay earned while serving in designated combat zones, and certain state income tax exemptions apply to military pay depending on legal residence state.

Military allowances including BAH and BAS are not subject to federal income tax, providing significant tax advantages compared to equivalent civilian compensation. For example, receiving $12,000 annually in BAH provides more purchasing power than $12,000 in taxable income, which would be reduced by federal income taxes, FICA taxes, and potentially state income taxes.

Reserve and Guard members should consult IRS Publication 3, Armed Forces' Tax Guide, for comprehensive information on military tax benefits, including moving expense deductions for permanent change of station moves, uniform purchase and maintenance deductions, and travel expense deductions for unreimbursed costs traveling more than 100 miles from home for duty.

Using DFAS Resources

The Defense Finance and Accounting Service provides official pay information and resources for all military members. Access current pay tables, Leave and Earnings Statements (LES), tax documents, and pay calculators through the myPay portal at mypay.dfas.mil. For Reserve Component members, myPay displays detailed pay statements showing basic pay, allowances, deductions, and year-to-date totals.

DFAS publishes official military pay tables annually, including active duty basic pay tables and Reserve Component drill pay tables showing 1-drill and 4-drill amounts for all pay grades and years of service. These tables serve as the authoritative source for pay rate verification and financial planning.

Frequently Asked Questions

How much is drill pay for one weekend?

Drill pay for a standard 4-MUTA weekend equals 1/30th of your monthly basic pay for your rank and years of service. For 2025, an E-4 with over 2 years earns approximately $95.10 per drill weekend, while an E-5 with 6 years earns $111.93, and an O-3 with 4 years earns $206.18. Actual amounts vary by pay grade and time in service according to DFAS pay tables.

What is a MUTA in military pay?

MUTA stands for Multiple Unit Training Assembly. One MUTA represents approximately 4 hours of training and equals 1/120th of your monthly basic pay (calculated as 1/30th of monthly pay divided by 4). A standard drill weekend consists of 4 MUTAs, equaling one full day of active duty pay. Extended drills may include 6 or 8 MUTAs.

Do reservists get BAH for drill weekends?

Generally no. Standard drill weekends (MUTA periods) do not include BAH entitlement. Reserve and Guard members receive BAH RC/Transit when serving on active duty orders, including Annual Training periods and other activations. Some members may receive per diem lodging reimbursement for drill weekends if they travel more than 50 miles from their permanent residence to the drill location, but this is per diem, not BAH.

How much is Annual Training pay?

Annual Training pay equals your daily basic pay (monthly pay ÷ 30) multiplied by the number of AT days served. For 15 days of AT, an E-4 with over 2 years earns approximately $1,426.50, an E-5 with 6 years earns $1,678.95, and an O-3 with 4 years earns $3,092.70. AT orders also typically include BAH and BAS allowances, significantly increasing total AT compensation.

What is the 2025 military pay raise?

The 2025 military pay raise consists of a 4.5% across-the-board increase effective January 1, 2025, plus an additional 10% targeted raise for junior enlisted (E-1 through E-4) effective April 1, 2025. Combined, junior enlisted members received approximately 14.5% total pay increases from 2024 to 2025, while other pay grades received the 4.5% standard increase.

Can you make a living on drill pay alone?

Drill pay alone provides supplemental income rather than a full-time living wage. A typical E-4 performing 12 drill weekends plus 15 days AT earns approximately $2,500-3,000 annually in basic pay before allowances. Most Reserve and Guard members maintain civilian careers or pursue education while serving part-time. However, members who accept additional orders for schools, ADOS tours, or mobilizations can earn substantially more, potentially approaching or exceeding full-time civilian income.

What additional pays can Reserve/Guard members receive?

Reserve and Guard members may receive aviation incentive pay ($150-$1,000/month), hazardous duty pay ($150-$250/month), foreign language proficiency pay (up to $1,000/month), special duty assignment pay ($75-$450/month), skill-based bonuses, reenlistment bonuses (up to $100,000+ for critical specialties), and student loan repayment (up to $65,000). Eligibility depends on military occupational specialty, qualifications, and service requirements.

How many years do you need for Reserve retirement?

Reserve and National Guard members need 20 qualifying years of service to earn retirement pay. A qualifying year requires earning at least 50 retirement points through a combination of active duty days, drill periods, and membership points. Retirement pay begins at age 60, or earlier for members who served on active duty in support of contingency operations after January 28, 2008 (retirement age reduced by 3 months for every 90 days served on qualifying orders).

Is military pay taxed?

Military basic pay is subject to federal income tax and FICA taxes (Social Security and Medicare). However, allowances including BAH and BAS are not taxable. Combat zone pay is excluded from federal income tax. Some states exempt military pay from state income tax, while others provide partial exemptions or special rules for military residents. Consult IRS Publication 3 and your state tax authority for specific guidance.

Where can I find official military pay tables?

The Defense Finance and Accounting Service (DFAS) publishes official military pay tables at dfas.mil under the Military Members Pay Tables section. Tables include active duty basic pay, Reserve Component drill pay, BAH rates, BAS rates, and special pays. Updated tables are released annually, typically in December for the following year's rates. The myPay portal also provides personalized pay information based on your military record.