NFA Tax Stamp 2026: What's $0 and What's Still $200

For 91 years the National Firearms Act charged law-abiding Americans $200 to buy a suppressor or a short-barreled rifle, and since 1968 another $200 to make one. That tax is now $0. It still costs $200 to make or transfer a machine gun or a destructive device. Here's the full rate table, straight from the statute, the Code of Federal Regulations and ATF's own guidance, plus what the $0 stamp does and doesn't change.

NFA tax rates in 2026, item by item

The statute now reads, for transfers: $200 for each firearm transferred in the case of a machinegun or a destructive device, and $0 for any firearm transferred which is not described in paragraph (1). The making tax in section 5821(a) uses the same words for each firearm made. ATF's regulations match: 27 CFR 479.61 sets the making tax and 27 CFR 479.82 the transfer tax, each at $200 for a machine gun or destructive device and $0 for every other NFA firearm.

The $5 line for AOWs isn't a typo. Before 2026, ATF's rule explains, the transfer tax on a firearm classified as 'any other weapon' shall be at the rate of $5, while making one cost $200. Both are now $0.

How the $200 stamp went to $0

1. 1934 and 1968: ATF's 2026 rule sums up the history: Transfer taxes in the amount of $200 were established in 1934 when the NFA was enacted. Taxes on making NFA firearms in the amount of $200 were established in 1968 when the NFA was revised. Neither number changed until 2025.
2. July 4, 2025: The One Big Beautiful Bill Act becomes law. Section 70436, Reduction of transfer and manufacturing taxes for certain devices, rewrites 26 U.S.C. 5811(a) and 5821(a). Pub. L. 119-21 (govinfo)
3. January 1, 2026: The $0 rate takes effect. Section 70436(d) applies the change to calendar quarters beginning more than 90 days after the date of the enactment, which made January 1, 2026 the first day.
4. May 8, 2026: ATF publishes its conforming final rule, Changes to National Firearms Act Tax Remittance Provisions, effective June 10, 2026. It updates 27 CFR 479.61, 479.62, 479.81, 479.82 and 479.84 and lets the NFA stamp be adhesive, in electronic form, or in another form designated by the Director. Federal Register 2026-09155
5. August 5, 2026: In Silencer Shop Foundation v. ATF, a federal court in Texas holds that with the tax at $0, the NFA's making, transfer and registration rules for these four categories can no longer rest on the taxing power. The case, explained
6. October 9, 2026: ATF applies the ruling nationwide and stops enforcing NFA approval, registration and stamp requirements for suppressors, SBRs, SBSs and AOWs. ATF Open Letter (PDF) · ATF guidance and FAQ

What a $0 stamp does and doesn't change

The tax and the paperwork are two different things. Congress cut the tax. It didn't repeal the registration system. What changed the paperwork for suppressors and SBRs was the court ruling and ATF's October 9 enforcement decision.

• The stamp itself still exists in the rules. 27 CFR 479.61(b) still says the Director must indicate that the maker paid the tax by adding a stamp of the proper denomination. For a $0 item, the stamp denomination is $0.
• ATF stopped requiring approval for the four $0 categories. The Open Letter says effective October 9, 2026, ATF will no longer require individuals to seek ATF approval under the NFA before making or transferring short-barreled rifles, short-barreled shotguns, silencers, and "any other weapon[s]."
• Machine guns and destructive devices are untouched. The Open Letter says all NFA provisions still apply to machineguns and destructive devices, and ATF's fact sheet says they continue to require the full NFA process, including the $200 tax.
• You can still file. The fact sheet says ATF will continue accepting NFA Forms 1, 2, 3, and 4. If you file a Form 1 or Form 4 for a suppressor or SBR, the regulations now tell you to remit $0 for all other firearms (27 CFR 479.62(b)(1); 479.84(b)(1)). Some owners file anyway as a record in case the policy changes. See Form 1 vs Form 4.
• The 4473 and background check stay. The Open Letter says all recordkeeping and background check requirements under the GCA remain in place.
• SBR and SBS travel still needs a Form 20. The Open Letter says owners should continue to file Form 20s to move an SBR or SBS across state lines. SBR rules 2026
• State law can still ban or restrict. The change does not affect state or local laws that govern NFA weapons. Check your state in our 50-state NFA checker before you buy.

The 10% excise tax exemption survived

There was a quiet risk in zeroing the NFA tax. Federal law exempts NFA firearms from the manufacturer's excise tax on firearms (26 U.S.C. 4181) only when the NFA transfer tax has been paid. With the transfer tax at $0, nothing is actually "paid" on a suppressor, SBR, SBS or AOW. Section 70436(c) settled the question: under 26 U.S.C. 4182(a), any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.

Dealers and makers still pay the SOT

The $0 rate covers the making and transfer taxes paid on each item. It didn't touch the special occupational tax (SOT) that NFA businesses pay every year. ATF's fact sheet says importers, manufacturers and dealers who deal in any NFA firearm must still pay their SOTs. The rates in 27 CFR 479.32 and 479.32a are unchanged since 1988:

Licensed, SOT-paying businesses can also still transfer NFA firearms among themselves tax-free on a Form 3 (27 CFR 479.88).

Already paid $200?

If ATF approved your Form 1 or Form 4 and the making or transfer happened, no regulation refunds the tax just because the rate later dropped. Refunds exist for applications that were withdrawn, denied, or approved but never carried out. Our NFA tax stamp refund guide walks through Form 2635 and 27 CFR 479.172.

Why it matters

Set in 1934 and never indexed or repealed, the $200 tax stood for nine decades as a federal fee on hearing protection and on a few inches of barrel. Zeroing it was the biggest win for NFA owners since the law was written, and the court ruling that followed turned a tax cut into the end of the Form 4 wait for most buyers. Machine guns and destructive devices are still stuck in the 1934 system, and a future Congress could raise the rate again. For the full story, see our NFA changes 2026 timeline, our ATF wait times tracker and how to buy a suppressor in 2026.

Frequently asked questions

Sources

1. Pub. L. 119-21 (One Big Beautiful Bill Act), sec. 70436 (govinfo)
2. 26 U.S.C. 5811: Transfer tax
3. 26 U.S.C. 5821: Making tax
4. 26 U.S.C. 4182: Excise tax exemptions
5. ATF final rule: Changes to NFA Tax Remittance Provisions, 91 FR 25112 (May 8, 2026; effective June 10, 2026)
6. 27 CFR 479.61: Making tax rate (eCFR)
7. 27 CFR 479.82: Transfer tax rate (eCFR)
8. 27 CFR 479.32: Special (occupational) tax rates (eCFR)
9. ATF Open Letter, Oct. 9, 2026 (PDF)
10. ATF fact sheet: NFA Guidance: Liberty and Justice for All (PDF)
11. ATF: Update to NFA Transfer Guidance and FAQ (Oct. 9, 2026; page last updated Oct. 16, 2026)

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