Photo credit: U.S. Army
| Starting Income, Single | Civilian | Lieutenant |
| Taxable salary | $30,000 | $26,204 |
| Federal Income Tax | -$4,310 | -$3,910 |
| Social security (7.65%) | -$2,295 | -$2,004 |
| Basic Allowance for Subsistence (grocery) | $0 | +$2,006 |
| Basic | $0 | +$10,104 (Nat. Avg) |
| After Tax Income (less state taxes) | $23,395 | $32,400 |
Note 1: 2003 Federal Income Tax Rate Schedules Used.
Note 2: Basic Allowance for Subsistence and Basic Allowance for Housing (BAH) are tax-free.
Note 3: BAH is determined by the zip code of the Military Instillation where you are assigned.
Variations in BAH are based on geographic duty location, pay grade, and dependency status.
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