A practical PCS comparison for 2026 military pay, housing allowance, and take-home planning.
An E-5's base pay is identical in Texas and California — it is set by the federal pay table, not your ZIP code. What actually changes between the two states is BAH (much higher in coastal California markets) and state income tax (Texas has none; California taxes resident service members). For most E-5s who keep Texas as their home of record, Texas wins on take-home dollars. But an E-5 stationed in San Diego or Monterey can come out ahead in total compensation because the housing allowance is hundreds of dollars higher per month — if they can actually find housing at or below that BAH.
Below is a side-by-side estimate I built the same way I read my own LES — start with the line items, then strip out what is and is not taxable. I'm using an E-5 at 6 years of service. Base pay is the same in both columns ($3,874/mo). The difference is BAH (San Antonio, TX vs San Diego, CA with dependents) and state tax.
| Monthly line item | Texas (San Antonio MHA) | California (San Diego MHA) |
|---|---|---|
| Base pay (E-5, 6 yrs) | $3,874 | $3,874 |
| BAH with dependents | $2,082 | $3,648 |
| BAS (enlisted) | $476.95 | $476.95 |
| Gross monthly entitlements | $6,432.95 | $7,998.95 |
| Taxable income (base pay only) | $3,874 | $3,874 |
| Est. federal income tax withheld | ~$235 | ~$235 |
| FICA (Social Security + Medicare, 7.65%) | ~$296 | ~$296 |
| Est. state income tax | $0 (no state income tax) | ~$70 |
| TSP contribution (5% of base) | $194 | $194 |
| SGLI ($500k coverage) | $31 | $31 |
| Est. monthly take-home (net deposit) | ~$5,676 | ~$7,172 |
Read this correctly: the California column shows a bigger number, but almost all of that gap is BAH meant to cover San Diego rents that routinely exceed $2,800–$3,300 for a modest family home. The Texas BAH stretches much further. After you pay rent, the Texas service member often keeps more discretionary cash even though their gross is lower. Run your exact ZIP in the BAH Calculator before you decide.
These are planning estimates, not a tax return. Your LES is the authority. Verify exact BAH at the DoD lookup linked below.
No. Base pay is federal and is the same by rank and years of service. Location changes BAH, state tax treatment, and local cost of living.
Sometimes. A high California BAH market can offset part of the tax and cost difference, especially if a family finds housing below BAH.
Use the main military pay calculator for take-home pay and the BAH calculator for housing allowance comparisons.