{
  "id": "rmc",
  "version": "eab670fcc303",
  "status": "published",
  "name": "RMC Calculator",
  "question": "What is my RMC?",
  "summary": "Works out Regular Military Compensation (RMC): basic pay, BAH and BAS plus the federal tax advantage of the tax-free allowances, as a civilian salary you would need to match.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/rmc-calculator",
  "markdown": "https://www.acalculator.org/finance/rmc-calculator.md",
  "kind": "function",
  "method": "RMC = 12 × (basic pay + BAH + BAS) + tax advantage; tax advantage = G − 12 × (basic + BAH + BAS), where G − tax(G) = 12 × basic − tax(12 × basic) + 12 × (BAH + BAS), with 2026 federal income tax on income less the standard deduction.",
  "assumptions": [
    "Federal income tax for 2026: rate schedules and the standard deduction; no credits, other income or itemized deductions.",
    "Social Security, Medicare and state income tax are not part of the tax advantage.",
    "Special and incentive pays and bonuses are not part of RMC."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "basic": {
        "title": "Basic pay a month",
        "description": "Your monthly basic pay, from the pay table for your grade and years of service or your LES.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 50000
      },
      "bah": {
        "title": "BAH a month",
        "description": "Basic allowance for housing for your duty station, grade and dependents (0 if you live in government housing).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 20000
      },
      "bas": {
        "title": "BAS a month",
        "description": "Basic allowance for subsistence, from your LES.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 5000
      },
      "status": {
        "title": "Tax filing status",
        "description": "The status on your federal tax return.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "hoh"
        ]
      }
    }
  },
  "outputs": {
    "rmc": {
      "label": "RMC a year",
      "description": "Basic pay, BAH and BAS for 12 months plus the federal tax advantage.",
      "format": "money"
    },
    "monthly": {
      "label": "RMC a month",
      "description": "Yearly RMC divided by 12.",
      "format": "money"
    },
    "cash": {
      "label": "Pay and allowances a year",
      "description": "12 × (basic pay + BAH + BAS).",
      "format": "money"
    },
    "advantage": {
      "label": "Federal tax advantage",
      "description": "Extra taxable pay needed to keep the same after-tax income if BAH and BAS were taxed.",
      "format": "money"
    },
    "taxSaved": {
      "label": "Federal tax saved",
      "description": "Federal income tax on basic pay plus allowances, minus the tax on basic pay alone.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "basic": 4000,
      "bah": 2000,
      "bas": 450,
      "status": "single"
    },
    "outputs": {
      "rmc": 83320.51282051281,
      "monthly": 6943.376068376067,
      "cash": 77400,
      "advantage": 5920.512820512813,
      "taxSaved": 4618
    },
    "text": "With $4,000.00 basic pay, $2,000.00 BAH and $450.00 BAS a month, your RMC is about $83,320.51 a year."
  },
  "examples": [
    {
      "given": {
        "basic": 4000,
        "bah": 2000,
        "bas": 450,
        "status": "single"
      },
      "expect": {
        "cash": 77400,
        "taxSaved": 4618,
        "advantage": 5920.51282051282,
        "rmc": 83320.51282051283
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 single brackets, $16,100 standard deduction): tax on $48,000 is $3,580; the target $73,820 = 0.78 × G + $8,830 in the 22% bracket, so G = $83,320.51 (hand calculation in content.mdx)"
    },
    {
      "given": {
        "basic": 3000,
        "bah": 0,
        "bas": 0,
        "status": "single"
      },
      "expect": {
        "advantage": 0,
        "rmc": 36000
      },
      "source": "37 U.S.C. 101(25): with no allowances RMC is basic pay alone, $36,000 (hand calculation in content.mdx)"
    },
    {
      "given": {
        "basic": 6000,
        "bah": 3000,
        "bas": 330,
        "status": "mfj"
      },
      "expect": {
        "cash": 111960,
        "taxSaved": 4795.2,
        "advantage": 5449.090909090909
      },
      "source": "IRS Rev. Proc. 2025-32 (2026 joint brackets, $32,200 standard deduction): tax $4,280 on $72,000 and $9,075.20 on $111,960; G = $103,320 ÷ 0.88 = $117,409.09 in the 12% bracket (hand calculation in content.mdx)"
    }
  ],
  "sources": [
    "United States Code, 37 U.S.C. 101(25) (definition of regular military compensation): https://www.govinfo.gov/link/uscode/37/101?type=usc&year=mostrecent&link-type=html",
    "Internal Revenue Service, Rev. Proc. 2025-32 (2026 tax rate schedules and standard deduction), IRB 2025-45: https://www.irs.gov/irb/2025-45_IRB"
  ],
  "related": [
    "military-retirement",
    "va-disability",
    "income-tax"
  ],
  "changelog": []
}