What are the different SMC levels?

SMC has multiple levels: SMC-K ($139.87/month, additive) for loss of use of a creative organ or specific anatomical loss; SMC-L ($4,823.80) for aid and attendance or being bedridden; SMC-M through SMC-O ($5,321-$6,663) for increasing levels of disability; SMC-R1/R2 ($9,555-$10,960) for the most severe disabilities; SMC-S ($4,172.67) for housebound status; and SMC-T ($4,823.80) for traumatic brain injury requiring in-home care.

What is SMC-S (Housebound)?

SMC-S pays $4,172.67/month and is for veterans who are substantially confined to their dwelling due to service-connected disabilities. To qualify, you must have a single disability rated 100% AND an additional disability rated 60% or higher, or be permanently housebound. This is separate from Aid and Attendance (SMC-L).

What is the difference between SMC-L and SMC-R?

SMC-L ($4,823.80) is for veterans who need regular aid and attendance from another person for daily activities. SMC-R1 ($9,555.54) and SMC-R2 ($10,960.38) are for the most severely disabled veterans, typically those who require hospitalization, nursing home care, or 24-hour supervision due to conditions like paraplegia, quadriplegia, or severe traumatic brain injury.

How much is SMC-K in 2026?

SMC-K is $139.87 per month in 2026 (effective December 1, 2025). Unlike other SMC levels, SMC-K is additive and can be combined with other SMC rates. Veterans can receive up to 3 SMC-K awards for different qualifying conditions such as loss of a creative organ, loss of one eye, or anatomical loss of a hand or foot.

Updated February 2026

VA Special Monthly Compensation (SMC) Calculator

Special Monthly Compensation (SMC) provides additional tax-free benefits for veterans with severe disabilities beyond the standard rating schedule. This calculator helps you estimate your SMC payment based on your qualifying level and any additional SMC-K awards.

Select Your SMC Level

Primary SMC Level

Additional SMC-K Awards

SMC-K ($139.87 each) can be added on top of other SMC levels. Veterans may receive up to 3 SMC-K awards for different qualifying conditions.

Your SMC Estimate

SMC Level

Monthly Payment

$0.00

Annual Payment

$0.00

Tax-Free

Tax-Free: All VA compensation, including SMC, is completely exempt from federal and state income tax.

2026 SMC Rates Reference

SMC-K: Anatomical Loss or Loss of Use ($139.87/mo)

SMC-K is paid for specific anatomical losses or loss of use, including:

Loss or loss of use of one hand or one foot
Blindness in one eye (with light perception only)
Permanent loss of use of a creative organ
Complete organic aphonia (loss of voice)
Deafness in both ears with no air or bone conduction

Key Feature: SMC-K is additive and can be combined with other SMC levels. Up to 3 SMC-K awards may be granted for different conditions.

SMC-S: Housebound ($4,172.67/mo)

SMC-S applies to veterans who are substantially confined to their dwelling due to disabilities. To qualify:

Have a single service-connected disability rated 100%, AND
Have additional service-connected disabilities independently rated 60% or more, OR
Be permanently housebound due to service-connected disabilities

SMC-S is sometimes called "statutory housebound" and is separate from Aid and Attendance benefits.

SMC-L: Aid and Attendance ($4,823.80/mo)

SMC-L is paid when a veteran needs regular aid and attendance from another person due to service-connected disabilities. Qualifying conditions include:

Blindness or near blindness in both eyes
Being a patient in a nursing home due to mental or physical incapacity
Requiring assistance with daily activities (dressing, bathing, eating)
Being bedridden apart from any prescribed course of treatment

SMC-T: TBI with In-Home Care ($4,823.80/mo)

SMC-T is specifically for veterans with traumatic brain injury (TBI) who:

Need in-home care for residuals of TBI
Would otherwise require hospitalization or nursing home care
Have family or caregiver providing the necessary supervision and care

This level recognizes the unique caregiving needs of veterans with severe TBI.

SMC-M through SMC-O ($5,321.17 - $6,663.23/mo)

These intermediate levels are for veterans with increasingly severe combinations of disabilities:

SMC-M ($5,321.17): Loss of use of both lower extremities plus aid and attendance
SMC-N ($5,861.06): Loss of use of multiple limbs at higher levels
SMC-O ($6,663.23): Various combinations of anatomical losses and disabilities requiring aid and attendance

SMC-P: Exceptional Disabilities ($7,325.48/mo)

SMC-P is reserved for exceptional disability situations where the VA determines the veteran's conditions warrant compensation above the O level but below R level. This is relatively rare and typically involves unique combinations of severe disabilities.

SMC-R1 and SMC-R2: Highest Care Levels ($9,555.54 - $10,960.38/mo)

SMC-R represents the highest levels of compensation for veterans with the most severe disabilities:

SMC-R1 ($9,555.54): Need for higher level of care such as would be provided in a nursing home
SMC-R2 ($10,960.38): Need for highest level of personal health-care services, typically 24-hour supervision

Veterans qualifying for SMC-R typically have conditions such as quadriplegia, ALS, or severe traumatic brain injury.

Frequently Asked Questions

What is VA Special Monthly Compensation (SMC)?

Special Monthly Compensation (SMC) is additional tax-free compensation paid to veterans with severe disabilities or specific conditions beyond the standard VA disability rating. SMC recognizes that certain disabilities create additional hardships that the regular rating schedule doesn't fully address, such as loss of limbs, blindness, or the need for aid and attendance.

Can you receive multiple SMC-K awards?

Yes, you can receive up to 3 SMC-K awards simultaneously. SMC-K is unique because it stacks on top of your base SMC rate. For example, if you receive SMC-L ($4,823.80) plus 2 SMC-K awards ($139.87 each), your total would be $5,103.54 per month. Each SMC-K compensates for a different qualifying condition.

What's the difference between SMC-S and SMC-L?

SMC-S (Housebound) is for veterans who are substantially confined to their home due to disabilities. You need one 100% rating plus additional disabilities rated 60%+.

SMC-L (Aid and Attendance) is for veterans who require help from another person for daily activities like dressing, bathing, or eating. These are different benefits with different qualifying criteria.

How do I apply for SMC?

SMC is typically granted automatically when the VA determines your disabilities qualify. However, you can specifically request an SMC evaluation by:

Filing VA Form 21-526EZ (Veteran's Application for Compensation)
Submitting a statement describing your need for aid and attendance or housebound status
Providing medical evidence supporting your claim

Veterans Service Organizations (VSOs) can help with SMC claims at no cost.

Is SMC taxable?

No. All VA disability compensation, including SMC, is 100% tax-free. This includes federal income tax, state income tax, and Social Security/Medicare taxes. You do not need to report SMC payments on your tax return.

Data Sources

VA.gov Special Monthly Compensation Rates — Official 2026 SMC rates effective December 1, 2025
38 CFR 3.350 — Special monthly compensation for veterans