This guide has 2026 Overseas Housing Allowance ceilings for every paygrade at Naval Base Guam, the MIHA and COLA that go with them, the TRICARE region, and the PCS tools for a move to Guam.
Rates last verified September 2026 against the published source tables.
Naval Base Guam is a Navy installation in Apra Harbor, Guam.
Naval Base Guam is an overseas assignment, so housing is paid through Overseas Housing Allowance rather than BAH. OHA reimburses your actual rent up to a cap set for the location and paygrade, which means what you receive depends on the lease you sign — unused allowance is forfeited rather than kept. A move-in housing allowance covers one-time costs such as deposits and transformers.
Guam territory tax rules apply. Care here falls under the TRICARE Overseas region.
$317 a day. DTMO prices Naval Base Guam under its Guam locality Joint Region Marianas (Naval Base) at $317 per person per day — $179 of lodging and $138 of meals and incidentals.
This is the figure TLA is built from, not a rate of its own. Temporary Lodging Allowance covers the gap between arriving and signing a lease, and it is computed as percentages of the lodging and M&IE figures just quoted rather than as a published dollar amount: lodging at up to 100% of the lodging rate and meals at 65% of M&IE for a member arriving alone, both rising with the number of dependents traveling with you. It is authorized for up to 60 days, extendable.
The reporting day is computed from it, but not at the full rate. Arriving by commercial air, train, ship or government transport — which is how most members reach Naval Base Guam — the day you report pays 75% of the M&IE figure above, and that night's lodging is reimbursed as TLA rather than as per diem. Where MALT Plus is payable for the reporting day instead, no TLA is payable for that day at all, and OCONUS COLA starts the day after you report rather than on the day itself.
It is a second allowance, not part of the first. OHA covers housing at Naval Base Guam. OCONUS COLA is the separate, non-taxable allowance that offsets what everything else costs — groceries, fuel, services — and it explicitly excludes housing, so it neither raises nor reduces the housing figures this guide states. It exists because the prices paid around Naval Base Guam are measured against what the same goods cost in the continental United States, and the gap is what the allowance closes.
What sets the amount. Three tables in sequence: your annual compensation, which follows pay grade and years of service; the spendable-income figure where that compensation meets your number of command-sponsored dependents; and the COLA index published for this duty station. Subtract 100 from the index, treat the remainder as a percentage, and apply it to spendable income — that is the annual allowance, divided by 360 to give the daily rate that reaches your LES.
An index of 100 pays nothing. Because the calculation subtracts 100 before it multiplies, a location priced level with the continental United States produces no allowance at all. Overseas orders are not by themselves a COLA entitlement, and a location that paid it last year can stop.
It moves while you are there. The index is rebuilt from two price surveys, and the allowance is re-adjusted for currency movement as often as twice a month — so this is not a rate you check once before you fly. A dependent who is with you but is not command-sponsored does not move you to the with-dependent rate either, which is the difference most often noticed after the fact.
Guam. Guam is a U.S. territory; residents typically file with the Guam Dept of Revenue & Taxation. Consult your installation finance office.
SCRA. Under the Servicemembers Civil Relief Act your military pay is taxed by the place you are domiciled in, not by the one your duty station sits in. Being assigned to Naval Base Guam does not by itself change which government may tax you, and it does not create a filing obligation where you are stationed.
TRICARE Overseas. Care at Naval Base Guam falls under the TRICARE Overseas region, administered by International SOS Government Services, LLC.. Referrals and claims run through that contractor.
| Pay grades | With dependents | Without dependents (90%) |
|---|---|---|
| O-6 | $2,900 | $2,610 |
| O-5 / W-5 | $2,800 | $2,520 |
| O-4 / W-4 / W-3 / O-3E | $2,600 | $2,340 |
| O-3 / W-2 / O-2E / O-1E | $2,450 | $2,205 |
| O-2 / W-1 | $2,450 | $2,205 |
| O-1 | $2,450 | $2,205 |
| E-9 | $2,600 | $2,340 |
| E-8 | $2,450 | $2,205 |
| E-7 | $2,450 | $2,205 |
| E-6 | $2,450 | $2,205 |
| E-5 | $2,450 | $2,205 |
| E-4 | $2,450 | $2,205 |
| E-3 / E-2 / E-1 | $2,450 | $2,205 |
Naval Base Guam is overseas, so housing is paid through Overseas Housing Allowance rather than BAH. The difference that matters is that OHA is a reimbursement, not a flat rate: you are paid your actual rent and utilities up to a cap set for the location and your paygrade, and anything you do not spend is forfeited rather than kept. A separate move-in housing allowance covers one-time setup costs such as deposits, agent fees and transformers.
No. OHA, the utility allowance and MIHA are all non-taxable, so none of them appears as taxable wages on your W-2 and no federal or state income tax is withheld from them. What they do not do is behave like BAH: OHA reimburses your actual rent up to the ceiling, so an unspent dollar is forfeited rather than kept, and the untaxed amount is whatever you actually spend.
Naval Base Guam falls in the TRICARE Overseas region — the contractor there is International SOS Government Services, LLC. Your region decides who pays your claims and where referrals are authorized, so a PCS that crosses regions means transferring your enrollment — Prime enrollment does not follow you automatically, and letting it lapse drops you to TRICARE Select with its cost shares.
Guam is a U.S. territory; residents typically file with the Guam Dept of Revenue & Taxation. Consult your installation finance office. Being stationed in a territory does not by itself make you a resident of it: which government taxes your pay follows where you are legally resident, and the Servicemembers Civil Relief Act protects that against an involuntary PCS.
Most of it is reimbursed rather than paid. A PCS to Naval Base Guam normally pays a dislocation allowance, a mileage allowance for driving your own vehicle, per diem for you and each dependent while you travel, and temporary lodging once you arrive. Choosing a personally procured move pays you the government's cost for the same shipment, so the profit — and the tax on it — depends on your weight and the distance. The PCS calculator estimates all of those for this destination.