$0 NFA Tax Stamp in 2026
The One Big Beautiful Bill Act eliminated the $200 NFA making and transfer tax for suppressors, SBRs, SBSs, and AOWs effective January 1, 2026. Here's what you need to know.
The $200 Tax is Gone
As of January 1, 2026, the tax for making or transferring suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and any other weapons (AOWs) is $0. You still need to submit ATF forms and pass a background check, but you no longer pay the tax.
What Changed
The One Big Beautiful Bill Act, signed into law in late 2025, included a provision reducing the National Firearms Act (NFA) making and transfer tax from $200 to $0 for most NFA items. This change took effect January 1, 2026.
| NFA Item | Tax Before 2026 | Tax in 2026 |
|---|---|---|
| Suppressor (Silencer) | $200 | $0 |
| Short-Barreled Rifle (SBR) | $200 | $0 |
| Short-Barreled Shotgun (SBS) | $200 | $0 |
| Any Other Weapon (AOW) | $5 (transfer) / $200 (make) | $0 |
| Machine Gun | $200 | $200 (unchanged) |
| Destructive Device | $200 | $200 (unchanged) |
Note: Machine guns and destructive devices still require the $200 tax. The tax elimination only applies to suppressors, SBRs, SBSs, and AOWs.
What Stays the Same
The $0 tax doesn't mean NFA items are unregulated. Everything else about the NFA process remains in place:
- ATF Forms Required: You still submit Form 1 (to make) or Form 4 (to transfer)
- Background Check: FBI NICS check is still required
- Fingerprints: You still need to submit fingerprints (EFT file for eForms)
- Passport Photo: Still required with your application
- CLEO Notification: Still must notify your Chief Law Enforcement Officer
- Wait Time: Processing times remain (though may improve without payment processing)
- State Laws: State restrictions on NFA items still apply
Machine Guns Are NOT Included
The $0 tax does not apply to machine guns or destructive devices. These items still require the $200 tax stamp. Additionally, the 1986 Hughes Amendment remains in effect, meaning civilians can only own machine guns manufactured and registered before May 19, 1986.
How to Submit Your Application
The process is the same as before, just without paying the tax. Here's what you need:
For Form 1 (Making an NFA Item)
- Create an account on ATF eForms (if you don't have one)
- Start a new Form 1 application
- Upload your EFT fingerprint file
- Upload your passport photo
- Complete applicant information
- Submit (no payment required for qualifying items)
- Mail CLEO notification copy
For Form 4 (Transferring an NFA Item)
- Purchase the item from a dealer (they initiate the Form 4)
- Provide your fingerprints (EFT file) to the dealer
- Provide passport photo
- Complete your portion of the form
- Dealer submits to ATF (no tax payment for qualifying items)
- Wait for approval
- Pick up your item
What About Pending Applications?
If you submitted a Form 1 or Form 4 before January 1, 2026 and paid the $200 tax, the ATF has indicated:
- Applications submitted before the effective date will be processed normally
- The tax paid is not refundable for applications submitted before January 1, 2026
- Applications submitted on or after January 1, 2026 for qualifying items have $0 tax
Expected Impact
The elimination of the $200 tax is expected to significantly increase NFA applications. This could mean:
- Higher Volume: More people will submit forms, potentially increasing wait times initially
- Suppressor Sales: Suppressor purchases expected to surge
- SBR Builds: More Form 1 SBR applications as cost barrier is removed
- eForms Emphasis: ATF strongly encourages electronic submission to handle volume
Submit via eForms for Faster Processing
The ATF strongly recommends submitting electronically via eForms rather than paper forms. eForms require fingerprints in EFT format. Paper submissions with physical FD-258 cards take significantly longer to process.
Get Your EFT Fingerprint File Ready
With the $0 tax making NFA items more accessible, now is the time to get your fingerprints ready. You'll need an EFT file to submit via eForms. Options include:
- Convert existing FD-258: If you have fingerprint cards, convert them to EFT
- Visit a livescan location: Get fingerprinted directly to EFT
- DIY at home: Take your own fingerprints and convert to EFT
Once you have your EFT file, you can reuse it for unlimited Form 1 and Form 4 submissions.
Frequently Asked Questions
Is the NFA tax stamp really free now?
Yes. The One Big Beautiful Bill Act reduced the making and transfer tax to $0 for suppressors, SBRs, SBSs, and AOWs effective January 1, 2026. You still need to submit forms and pass a background check, but there's no tax to pay.
Do I still need to submit Form 1 or Form 4?
Yes. The forms, background check, fingerprint, and photo requirements remain unchanged. Only the $200 tax payment has been eliminated for qualifying items.
What NFA items qualify for the $0 tax?
Suppressors (silencers), short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and any other weapons (AOWs). Machine guns and destructive devices still require the $200 tax.
Can I get a refund on my pending application?
No. Applications submitted before January 1, 2026 where the tax was paid are not eligible for refunds. The $0 tax only applies to applications submitted on or after the effective date.
Will wait times get longer?
Possibly in the short term. The elimination of the tax barrier is expected to significantly increase application volume. However, without tax payment processing, overall processing may become more efficient over time.
Do I still need fingerprints?
Yes. Fingerprint requirements are unchanged. For eForms, you need an EFT file. For paper submissions (not recommended), you need physical FD-258 cards.
Get Your EFT File Ready
With the $0 tax, there's never been a better time to submit your Form 1 or Form 4. Get your fingerprints converted to EFT format.
Convert FD-258 to EFT - $10Reuse your EFT file for unlimited NFA applications
