VA SMC Rates 2026: Special Monthly Compensation Chart and Calculator

Monthly amounts in effect from December 1, 2025. Find your dependent status in the left column and your SMC level across the top. Rows for a spouse and for a spouse and child are highlighted. For the basic 10% to 100% ratings, see the 2026 VA disability pay chart.

A plain-English summary of 38 U.S.C. 1114 (k) through (t), for orientation only. It is not a test of whether you qualify, and the statute and 38 CFR 3.350 have more detail and conditions.

SMC-K (38 U.S.C. 1114(k))

A flat amount for each anatomical loss or loss of use of one hand, one foot, both buttocks or a creative organ, blindness of one eye with only light perception, complete organic aphonia with constant inability to communicate by speech, or deafness of both ears with absence of air and bone conduction. For a woman veteran it also covers loss of 25 percent or more of tissue from a single breast or both breasts together, or radiation treatment of breast tissue. It is paid on top of the basic rate or on top of other SMC levels, within the caps explained below.

SMC-L (38 U.S.C. 1114(l))

Anatomical loss or loss of use of both feet, or of one hand and one foot; blindness in both eyes with 5/200 visual acuity or less; being permanently bedridden; or having disabilities that need regular aid and attendance.

SMC-M (38 U.S.C. 1114(m))

Anatomical loss or loss of use of both hands; of both legs with factors preventing natural knee action with prostheses in place; or of one arm and one leg with factors preventing natural elbow and knee action with prostheses in place. Also blindness in both eyes with only light perception, or blindness in both eyes that needs regular aid and attendance.

SMC-N (38 U.S.C. 1114(n))

Anatomical loss or loss of use of both arms with factors that prevent natural elbow action; anatomical loss of both legs, or of one arm and one leg, with factors that prevent the use of prosthetic appliances; anatomical loss of both eyes; or blindness without light perception in both eyes.

SMC-O and SMC-P (38 U.S.C. 1114(o) and (p))

SMC-O applies when conditions would qualify for two or more of the rates in subsections (l) through (n), with no condition counted twice, or for certain combinations of deafness and blindness, or anatomical loss of both arms with factors that prevent prosthetic use. Under subsection (p) VA may allow the next higher rate or an intermediate rate when disabilities exceed a rate’s requirements, and the statute lists cases where it must, such as loss or loss of use of three extremities. VA lists O and P in one column.

Half-step rates (L 1/2, M 1/2, N 1/2) (38 U.S.C. 1114(p))

These are intermediate rates. The statute sets each at the arithmetic mean of the two rates concerned, rounded down to the nearest dollar. (38 CFR 3.350(f) says "rounded to the nearest dollar"; VA's published 2025 and 2026 tables follow the statute and round down.)

SMC-R.1 and SMC-R.2 (38 U.S.C. 1114(r)(1) and (r)(2))

An aid and attendance allowance paid in addition to the SMC-O rate (at the maximum rate under (p), or the rate between N and O together with SMC-K) for a veteran who needs regular aid and attendance. R.2 replaces R.1 when the veteran also needs a higher level of care, meaning that without it hospitalization, nursing home care or other residential institutional care would be required.

SMC-S (38 U.S.C. 1114(s))

A single service-connected disability rated as total (100 percent) plus either additional service-connected disability or disabilities independently ratable at 60 percent or more, or being permanently housebound because of service-connected disability. A 100% combined rating built from several disabilities does not meet the first condition (38 CFR 3.350(i)).

SMC-T (38 U.S.C. 1114(t))

An aid and attendance allowance at the R.2 rate for a veteran who needs regular aid and attendance for residuals of traumatic brain injury, is not eligible under (r)(2), and would otherwise need hospitalization, nursing home care or other residential institutional care. VA lists R.2 and T in one column.

SMC-Q (38 U.S.C. 1114(q) (repealed))

A protected rate of $67.00 that VA has not awarded since August 19, 1968. If awarded, VA pays it in place of the basic rate.

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