3 guides in Massachusetts: 3 Air Force installations. At E-5 with dependents, 2026 BAH runs from $2,388 a month at Barnes Air National Guard Base to $4,188 at Hanscom Air Force Base, across 3 housing areas, set against HUD's fair market rent for a 3-bedroom home near each.
Rates last verified August 2026 against the published source tables.
3 guides · MA taxes military pay for MA domiciliaries · TRICARE East (Humana) · E-5 with dependents: $2,388 to $4,188 BAH across 3 housing areas
| Installation | City | Branch | Allowance at E-5 with dependents | Against local rent |
|---|---|---|---|---|
| Barnes Air National Guard Base | Westfield | Air Force | $2,388 BAH | Covers a 3-bedroom with $147 to spare |
| Hanscom Air Force Base | Bedford | Air Force | $4,188 BAH | Covers a 3-bedroom with $604 to spare |
| Otis Air National Guard Base | Falmouth | Air Force | $3,924 BAH | Covers a 3-bedroom with $803 to spare |
At E-5 with dependents, 2026 BAH goes furthest at Otis Air National Guard Base, where it covers a 3-bedroom with $803 to spare, and least far at Barnes Air National Guard Base, where it covers a 3-bedroom with $147 to spare. It covers HUD's 3-bedroom rent at all 3 installations.
| Installation | 2026 BAH | HUD 3-bedroom rent | After rent |
|---|---|---|---|
| Otis Air National Guard Base | $3,924 | $3,121 | $803 left |
| Hanscom Air Force Base | $4,188 | $3,584 | $604 left |
| Barnes Air National Guard Base | $2,388 | $2,241 | $147 left |
HUD's FY2027 fair market rent is the 40th-percentile gross rent for the area, utilities included, which is what BAH is meant to cover; it is a benchmark, not a listing. Source: HUD.
Massachusetts. Massachusetts taxes active-duty pay for members domiciled in Massachusetts. Only combat-zone pay excluded from federal income is also excluded here; there is no general military exemption.
SCRA. Under the Servicemembers Civil Relief Act your military pay is taxed by the state you are domiciled in, not by the one your duty station sits in. Being assigned to an installation in Massachusetts does not by itself change which state may tax you, and it does not create a filing obligation where you are stationed.
TRICARE East. Care at all 3 installations in Massachusetts falls under the TRICARE East region, administered by Humana Military — enrollment and claims run through 800-444-5445.
Maintained by PCS Calculator, an independent site run by an active-duty service member. BAH checked against DTMO's 2026 table on 19 August 2026; rents from HUD's FY2027 fair market rents, fetched 28 September 2026; state tax treatment of military pay checked 19 August 2026; TRICARE regions checked 27 August 2026. This page was last updated 4 November 2026. How every figure on this site is checked