4 guides in New Mexico: 3 Air Force and 1 Army installations. At E-5 with dependents, 2026 BAH runs from $1,365 a month at Cannon Air Force Base to $2,211 at Kirtland Air Force Base, across 4 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.
4 guides · Military pay exempt from NM income tax · TRICARE West (TriWest) · E-5 with dependents: $1,365 to $2,211 BAH across 4 housing areas
| Installation | City | Branch | Allowance at E-5 with dependents | Against local rent |
|---|---|---|---|---|
| Cannon Air Force Base | Clovis | Air Force | $1,365 BAH | Falls $157 short of a 3-bedroom |
| Holloman Air Force Base | Alamogordo | Air Force | $1,590 BAH | Covers a 3-bedroom with $186 to spare |
| Kirtland Air Force Base | Albuquerque | Air Force | $2,211 BAH | Covers a 3-bedroom with $309 to spare |
| White Sands Missile Range | White Sands | Army | $1,701 BAH | Covers a 3-bedroom with $240 to spare |
At E-5 with dependents, 2026 BAH goes furthest at Kirtland Air Force Base, where it covers a 3-bedroom with $309 to spare, and least far at Cannon Air Force Base, where it falls $157 short of a 3-bedroom. It covers HUD's 3-bedroom rent at 3 of the 4 installations.
| Installation | 2026 BAH | HUD 3-bedroom rent | After rent |
|---|---|---|---|
| Kirtland Air Force Base | $2,211 | $1,902 | $309 left |
| White Sands Missile Range | $1,701 | $1,461 | $240 left |
| Holloman Air Force Base | $1,590 | $1,404 | $186 left |
| Cannon Air Force Base | $1,365 | $1,522 | $157 short |
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.
New Mexico. New Mexico fully exempts active-duty military pay from state income tax. Claim it on Schedule PIT-ADJ with the PIT-1 return.
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 New Mexico does not by itself change which state may tax you, and it does not create a filing obligation where you are stationed.
TRICARE West. Care at all 4 installations in New Mexico falls under the TRICARE West region, administered by TriWest Healthcare Alliance — enrollment and claims run through 888-TRIWEST (874-9378).
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