VA Special Monthly Compensation (SMC) is a tax-free benefit paid to veterans who have a service-connected disability rated as 100% disabling. In 2025, the basic SMC rate for a single veteran is $3,332.62 per month. The rates are adjusted annually based on the cost of living.
SMC is an important benefit for veterans with severe disabilities. It can help them offset the costs of medical care, housing, and other expenses. SMC can also be used to provide financial assistance to the veteran’s family members.