Military leave payout calculator.
Estimate what your unused military leave is worth to sell back — 1/30 of monthly basic pay per day, after federal and FICA tax.
Basic pay only — BAH, BAS, and special pays are not included. State tax depends on your state of legal residence; many states exempt military pay. Combat-zone pay may be federally excluded.
Estimates only. PTO payout rights and tax withholding vary by state, employer policy, and individual circumstances. This is not legal, tax, or financial advice. Consult your state labor department or a qualified professional. See our methodology.
How military leave sell-back is calculated
Each day of leave you sell back equals 1/30 of your monthly basic pay. So payout = days sold × (monthly basic pay ÷ 30). Only basic pay counts — BAH, BAS, and special pays are excluded, which is why the figure is lower than a full day of total compensation.
You can sell back up to 60 days over your entire career, either at reenlistment or at separation. The sell-back is taxable: a flat 22% federal supplemental withholding plus FICA. State tax depends on your state of legal residence.
Worked example: an E-5 with $3,200 monthly basic pay selling 30 days: daily rate $106.67 × 30 = $3,200 gross, about $2,355 net after 22% federal and 7.65% FICA.
Leaving service for a civilian job? Compare with a civilian PTO payout calculator or convert hours with the hours-to-days tool.
Frequently asked questions
How much is one day of military leave worth to sell?
Each day of leave you sell back is worth 1/30 of your monthly basic pay. Divide your monthly basic pay by 30 to get the daily rate. Only basic pay counts — BAH, BAS, and special pays are not included.
How many days of leave can I sell back?
You can sell back a maximum of 60 days of leave over your entire military career, at reenlistment or at separation. Leave above your carryover cap is otherwise lost if not used before separation.
Is selling back military leave taxed?
Yes. A leave sell-back is taxable income, withheld as a supplemental wage at a flat 22% federal rate, plus FICA (6.2% Social Security + 1.45% Medicare) because it is based on basic pay. State tax depends on your state of legal residence; many states exempt military pay.
Does the payout include BAH and BAS?
No. Selling leave is paid at your basic pay rate only. Allowances like BAH (housing) and BAS (subsistence) and special pays are not included, which is why the payout is often lower than service members expect.
Is it better to sell leave or take terminal leave?
Taking terminal leave keeps your full pay and allowances (BAH/BAS) while you transition, which is usually worth more per day than a sell-back at basic pay only. Selling makes sense if you already have a job and housing lined up. It is a personal financial decision.