A Permanent Change of Station (PCS) is a long-term reassignment of a military service member from one duty station to another. The Department of Defense covers most PCS move costs through allowances and entitlements. PCS moves can be CONUS (continental US), OCONUS (outside, like Hawaii or overseas) and may include accompanied or unaccompanied family members. The PCS process involves orders, planning, scheduling, executing the move, and settling at the new location.

Should I take a DITY move or government-arranged move?

DITY (Personally Procured Move, formerly DITY) means you handle the move yourself and the military reimburses up to 100% of what the government would have paid. If you can move efficiently, DITY can put extra money in your pocket — service members often net $1,000–$5,000+ on a typical PCS by doing it themselves with rental trucks. Government-arranged moves (HHG, household goods) are simpler but you have less control over timing and packing. Most service members do a partial DITY for some items and government move for the rest.

Note: Military allowances and tax rules change. Always verify current BAH rates at the DTMO calculator and consult a military tax preparer or VITA. Informational only — not military, tax, or financial advice.

Relocation·13 min read·March 31, 2026

Military Relocation Guide 2026

Q: Is BAH the same at every military base?

No — Basic Allowance for Housing (BAH) varies dramatically by ZIP code and rank. BAH is calculated annually based on local rental market data. Bases in San Diego, Hawaii, DC area and San Francisco have BAH well above $3,000/month for E-6 with dependents, while bases in lower-cost areas like Fort Polk LA, Fort Riley KS or Fort Sill OK may pay $1,400–$1,800. Always check current BAH rates at the official DTMO calculator before targeting a specific base.

Q: Can military still deduct moving expenses on taxes?

Yes. The 2017 Tax Cuts and Jobs Act eliminated moving expense deductions for civilians, but active duty service members on PCS orders retain the federal moving expense deduction. You can deduct unreimbursed costs like vehicle mileage, lodging during the move, and household goods shipping if you're not getting full reimbursement. This is one of the most under-utilized military tax benefits — keep all receipts.

Q: What is the best base for cost of living?

Best COL relative to BAH varies by family size and rank. For high-COL value: Fort Liberty NC (formerly Bragg), Fort Stewart GA, Joint Base San Antonio (Lackland/Randolph) and Fort Bliss TX all pair reasonable BAH with low local cost of living. For high-cost area assignments where BAH stretches less, Naval Base San Diego, Pearl Harbor (Hawaii) and bases in the DC area can be challenging. Tax-free states (TX, FL, TN, WA, NV, NH, WY, SD, AK) provide an extra advantage by eliminating state income tax on the BAH-equivalent portion of compensation.

A military PCS move can be smooth or chaotic depending on how you prepare. The decisions that matter most: DITY vs government-arranged, BAH expectations at the new base, and the tax deduction military members still get on PCS moves. This guide walks through the whole process for 2026.

Quick Summary

Active duty PCS moves remain a major military benefit. Service members can choose DITY (Personally Procured) for potential cash gain or government-arranged for simplicity. BAH varies dramatically by base — check the DTMO calculator. Military still deducts unreimbursed moving expenses on federal taxes (eliminated for civilians in 2018). State income tax differences add another layer — tax-free states (TX, FL, TN) particularly favor military members.

DITY Net Profit

$1K–$5K+

Typical efficient PCS

BAH Range (E-6)

$1,400–$3,400

Varies by base

Moving Tax Deduction

Available

Active duty only

Best Tax States

TX, FL, TN

No state income tax

Run Your Base-to-Base Numbers

Compare cost of living and take-home pay between any two duty stations.

Cost of Living Calculator Paycheck Calculator

PCS Move Basics

A PCS (Permanent Change of Station) move is a long-term reassignment from one duty station to another. The military covers most costs through allowances:

Dislocation Allowance (DLA): Lump sum to cover incidental expenses (varies by rank and dependent status)
Per Diem: Daily allowance for lodging and meals during the move
Mileage / Monetary Allowance in Lieu of Transportation (MALT): Per-mile reimbursement for personal vehicle travel
Temporary Lodging Expense (TLE): Helps cover lodging costs while finding permanent housing at the new base
Household Goods (HHG) shipment: Government-arranged moving company OR DITY reimbursement up to a weight limit by rank

DITY (Personally Procured Move) vs Government-Arranged

Most experienced PCS movers use a hybrid approach to balance control and stress.
Option	Pros	Cons
DITY (PPM)	Up to 100% reimbursement; potential profit ($1K–$5K+); full control	Time and effort intensive; requires upfront cash; weight tickets required
Government-Arranged (HHG)	Mover handles everything; less stress; less out-of-pocket	Less control over schedule; potential damages with unfamiliar crew; weight limits
Hybrid (Partial DITY)	Best of both — pro mover for big items, you handle small valuables	Requires more planning; multiple coordination points

Approximate BAH by Major Base (E-6 with Dependents, 2026)

Approximate BAH rates. Always verify current rates at DTMO calculator.
Base	Approx BAH (E-6 w/Dep)	Cost of Living Notes
Naval Base San Diego, CA	~$3,400/mo	Very high COL; BAH stretches less
Joint Base Pearl Harbor-Hickam, HI	~$3,300/mo	Highest COL in U.S.
Joint Base Anacostia-Bolling, DC	~$3,200/mo	DC metro premium
Fort Liberty, NC (formerly Bragg)	~$1,950/mo	Reasonable COL; BAH stretches
Fort Stewart, GA	~$1,800/mo	Low COL; BAH effective
Joint Base San Antonio, TX	~$1,950/mo	TX no income tax + low COL
Fort Bliss, TX	~$1,650/mo	TX no income tax + very low COL
Fort Hood (Cavazos), TX	~$1,800/mo	Texas — strong value
Joint Base Lewis-McChord, WA	~$2,500/mo	WA no income tax, higher COL
Fort Riley, KS	~$1,450/mo	Lowest BAH; lowest COL

Military Moving Tax Deduction

The 2017 TCJA eliminated the moving expense deduction for civilians, but active duty military on PCS orders kept it. Eligible expenses include:

Vehicle mileage (~22 cents/mile in 2026 for moves)
Lodging during the move (not meals)
Household goods shipping if not fully reimbursed
Tolls and parking
Pet relocation expenses (in some cases)

For more details, see our moving expenses tax deduction guide.

State Tax Considerations for Military Families

The Servicemembers Civil Relief Act (SCRA) and Military Spouses Residency Relief Act (MSRRA) protect military families from being taxed by states they're only stationed in (rather than domiciled in). This means:

Service members can maintain their home-state residency for tax purposes regardless of duty station
Spouses of service members can elect the same residency as the service member for tax purposes
Choosing a home state with no income tax (TX, FL, TN, NV, WA, etc.) saves potentially thousands per year
Many service members from California or New York legally establish Texas or Florida residency to avoid those states' high taxes

For broader context, see our no income tax states guide and how to establish residency.

Practical Tips for Military Families

Start planning your PCS the moment you receive orders
Take photos of all electronics and high-value items before they ship
Carry critical items (medications, documents, spare clothes) in your personal vehicle
Use Military OneSource for free move planning resources
Consider a partial DITY to make some money on a few high-effort items
Schedule your housing search before arrival — most bases have housing offices that help
Don't forget to update your DEERS, TRICARE and military pay system with the new address
Connect with your sponsor at the new base for local insider tips

Compare Bases Side by Side

See cost of living differences between any two duty stations.

Cost of Living Calculator Moving Cost Estimator Paycheck Calculator

Frequently Asked Questions

What is a PCS move?

A Permanent Change of Station — long-term reassignment of a military service member from one duty station to another. DoD covers most costs through allowances. PCS can be CONUS, OCONUS, accompanied or unaccompanied. Process: orders, planning, scheduling, executing the move, settling at new location.

Should I take a DITY move or government-arranged?

DITY (Personally Procured) means you handle the move and military reimburses up to 100% of what the government would pay. Service members often net $1,000–$5,000+ on a typical PCS doing it themselves. Government-arranged is simpler. Most experienced movers use a hybrid approach.

Is BAH the same at every military base?

No. BAH varies dramatically by ZIP code and rank. San Diego, Hawaii, DC and SF bases pay $3,000+ for E-6 w/Dep. Lower-cost bases (Fort Polk, Fort Riley, Fort Sill) pay $1,400–$1,800. Always check current BAH at the DTMO calculator.

Can military still deduct moving expenses on taxes?

Yes. 2017 TCJA eliminated the deduction for civilians, but active duty service members on PCS orders kept it. Deductible: vehicle mileage, lodging during move, unreimbursed household goods shipping. Keep all receipts — one of the most under-utilized military tax benefits.

What is the best base for cost of living?

Best COL relative to BAH: Fort Liberty NC, Fort Stewart GA, Joint Base San Antonio TX, Fort Bliss TX. High-cost area assignments (San Diego, Hawaii, DC) where BAH stretches less can be challenging. Tax-free states (TX, FL, TN, WA) provide extra advantage.

⚠️ Important: We do NOT collect or store any data you enter. All calculations happen 100% in your browser. Tax calculations use 2026 IRS tax tables (IRS Publication 15-T) and current state tax rates. Cost of living estimates are based on 2026 average market data. This is a free educational tool to help you understand your finances—it is NOT a financial service. Results are for illustrative purposes only and do not constitute professional tax, financial, or legal advice. If you notice any discrepancies, please contact us so we can improve. Consult a qualified CPA or financial advisor for personalized guidance.

Latest Posts

Relocation17 min read