2 guides in Tennessee: 1 Air Force and 1 Navy installations. At E-5 with dependents, 2026 BAH runs from $1,425 a month at Arnold Air Force Base to $2,154 at Naval Support Activity Mid-South, across 2 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.
2 guides · No Tennessee income tax on wages · TRICARE East (Humana) · E-5 with dependents: $1,425 to $2,154 BAH across 2 housing areas
| Installation | City | Branch | Allowance at E-5 with dependents | Against local rent |
|---|---|---|---|---|
| Arnold Air Force Base | Tullahoma | Air Force | $1,425 BAH | Falls only $28 short of a 3-bedroom |
| Naval Support Activity Mid-South | Millington | Navy | $2,154 BAH | Covers a 3-bedroom with $437 to spare |
At E-5 with dependents, 2026 BAH goes furthest at Naval Support Activity Mid-South, where it covers a 3-bedroom with $437 to spare, and least far at Arnold Air Force Base, where it falls only $28 short of a 3-bedroom. It covers HUD's 3-bedroom rent at 1 of the 2 installations.
| Installation | 2026 BAH | HUD 3-bedroom rent | After rent |
|---|---|---|---|
| Naval Support Activity Mid-South | $2,154 | $1,717 | $437 left |
| Arnold Air Force Base | $1,425 | $1,453 | $28 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.
Tennessee. Tennessee does not tax wages or salary income — military pay is not taxed in TN.
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 Tennessee 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 both installations in Tennessee 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