Your decision letter says something like "entitled to special monthly compensation under 38 U.S.C. 1114, subsection (l)." Pick that letter below and see the exact 2026 amount, what the level means in plain English, and the regulation behind it.
Rates read straight from VA's 2026 SMC rate tables (effective Dec 1, 2025). Estimate only — your official amount is decided by the VA. Not legal advice; VetAid is not VA-accredited.
SMC is one of the most under-claimed benefits — the VA is supposed to infer it, but often doesn't. VetAid's AI reads your ratings and C&P exams and flags SMC levels your record already supports.
Analyze my claim free →All amounts are monthly, tax-free, effective December 1, 2025 (the 2026 rate year, which includes the 2.8% COLA). "O/P" and "R.2/T" are paid at identical rates, which is why VA publishes them as combined columns.
| Level | 2026 monthly | How it's paid |
|---|---|---|
| SMC-K | $139.87 | Add-on, not a replacement — paid in addition to basic compensation at any rating 0%–100%, and on top of every SMC basic rate except SMC-O, SMC-Q, and SMC-R. You can receive 1 to 3 separate K awards. |
| SMC-Q | $67.00 | Protected rate not awarded since August 19, 1968; paid in place of basic compensation. |
| Dependent status | SMC-L | SMC-L 1/2 | SMC-M | SMC-M 1/2 | SMC-N | SMC-N 1/2 | SMC-O/P | SMC-R.1 | SMC-R.2/T | SMC-S |
|---|---|---|---|---|---|---|---|---|---|---|
| Veteran alone (no dependents) | $4,900.83 | $5,154.00 | $5,408.55 | $5,780.00 | $6,152.64 | $6,514.00 | $6,877.12 | $9,826.88 | $11,271.67 | $4,408.53 |
| With spouse (no parents or children) | $5,120.42 | $5,373.59 | $5,628.14 | $5,999.59 | $6,372.23 | $6,733.59 | $7,096.71 | $10,046.47 | $11,491.26 | $4,628.12 |
| With spouse and 1 parent (no children) | $5,296.66 | $5,549.83 | $5,804.38 | $6,175.83 | $6,548.47 | $6,909.83 | $7,272.95 | $10,222.71 | $11,667.50 | $4,804.36 |
| With spouse and 2 parents (no children) | $5,472.90 | $5,726.07 | $5,980.62 | $6,352.07 | $6,724.71 | $7,086.07 | $7,449.19 | $10,398.95 | $11,843.74 | $4,980.60 |
| With 1 parent (no spouse or children) | $5,077.07 | $5,330.24 | $5,584.79 | $5,956.24 | $6,328.88 | $6,690.24 | $7,053.36 | $10,003.12 | $11,447.91 | $4,584.77 |
| With 2 parents (no spouse or children) | $5,253.31 | $5,506.48 | $5,761.03 | $6,132.48 | $6,505.12 | $6,866.48 | $7,229.60 | $10,179.36 | $11,624.15 | $4,761.01 |
| Dependent status | SMC-L | SMC-L 1/2 | SMC-M | SMC-M 1/2 | SMC-N | SMC-N 1/2 | SMC-O/P | SMC-R.1 | SMC-R.2/T | SMC-S |
|---|---|---|---|---|---|---|---|---|---|---|
| Veteran with 1 child (no spouse or parents) | $5,047.68 | $5,300.85 | $5,555.40 | $5,926.85 | $6,299.49 | $6,660.85 | $7,023.97 | $9,973.73 | $11,418.52 | $4,555.38 |
| With 1 child and spouse (no parents) | $5,281.24 | $5,534.41 | $5,788.96 | $6,160.41 | $6,533.05 | $6,894.41 | $7,257.53 | $10,207.29 | $11,652.08 | $4,788.94 |
| With 1 child, spouse, and 1 parent | $5,457.48 | $5,710.65 | $5,965.20 | $6,336.65 | $6,709.29 | $7,070.65 | $7,433.77 | $10,383.53 | $11,828.32 | $4,965.18 |
| With 1 child, spouse, and 2 parents | $5,633.72 | $5,886.89 | $6,141.44 | $6,512.89 | $6,885.53 | $7,246.89 | $7,610.01 | $10,559.77 | $12,004.56 | $5,141.42 |
| With 1 child and 1 parent (no spouse) | $5,223.92 | $5,477.09 | $5,731.64 | $6,103.09 | $6,475.73 | $6,837.09 | $7,200.21 | $10,149.97 | $11,594.76 | $4,731.62 |
| With 1 child and 2 parents (no spouse) | $5,400.16 | $5,653.33 | $5,907.88 | $6,279.33 | $6,651.97 | $7,013.33 | $7,376.45 | $10,326.21 | $11,771.00 | $4,907.86 |
| Situation | Add per month |
|---|---|
| Each additional child under age 18 (beyond the first) | $109.11 |
| Each additional child over age 18 in a qualifying school program | $352.45 |
| Spouse receiving Aid and Attendance | $201.41 |
VA publishes rows for "veteran alone" through "with 1 child, spouse, and 2 parents" — combinations with 2+ children aren't printed as separate rows in VA's table; you build them with the added amounts above (which is exactly what the decoder does, showing its work).
Rates from VA.gov's official SMC rate table, effective December 1, 2025 (2.8% COLA), checked 2026-08-16. Statutory basis: 38 U.S.C. 1114(k)–(t); 38 CFR 3.350 and 3.352.
SMC letters come from the subsections of 38 U.S.C. 1114; the VA's implementing rule is 38 CFR 3.350. Here's what typically earns each one:
SMC is a higher rate of tax-free compensation under 38 U.S.C. 1114 for severe situations the percentage schedule doesn't capture — amputations, loss of use, blindness, needing daily help, or being housebound. Basic SMC levels replace your regular compensation; SMC-K adds to it.
Yes. SMC-K ($139.87/month in 2026) is an add-on at any rating from 0% to 100%, and it also stacks on every SMC basic rate except O, Q, and R. Up to three separate K awards can be paid at once.
Your rating decision cites the subsection: "special monthly compensation under 38 U.S.C. 1114, subsection (k)" means SMC-K, "(l)" means SMC-L, and so on. Intermediate rates appear as combinations like "(l) and (k)" or half-steps under 38 CFR 3.350(f).
SMC-S is the housebound rate — you're substantially confined to home, or you have 100% plus an independent 60% (38 CFR 3.350(i)). Aid and Attendance means needing daily help with basics like eating and bathing, which starts at SMC-L and drives the higher R levels.
Yes — every figure on this page is read directly from VA.gov's SMC rate table effective December 1, 2025, checked August 16, 2026. This tool is an independent decoder, not a VA product; your official amount is decided by the VA.
Work out your combined percentage with the VA combined rating calculator (it flags the SMC-S arithmetic for you), read the 2026 SMC rates guide for qualification strategy, or browse real veteran questions in our Q&A.