The cost of an NFA tax stamp in 2026 is either $0 or $200, depending on the item. A 2025 federal law change zeroed out the tax on suppressors, short-barreled rifles, short-barreled shotguns, and any-other-weapons. Machine guns and destructive devices still carry a $200 stamp, and that rate applies whether you are transferring an existing item or making a new one. The $0 rate does not remove any other part of the process: registration, fingerprints, background check, and ATF approval are still required before you can legally possess the item.
What the Tax Stamp Costs by Item Type
The National Firearms Act now uses two tiers. Both transfer tax and making tax follow the same split.
- $0 stamp: suppressors (silencers), short-barreled rifles, short-barreled shotguns, and any-other-weapons (AOW).1Office of the Law Revision Counsel. 26 U.S. Code 5821 – Making Tax
- $200 stamp: machine guns and destructive devices, per item, for both transfers and manufacturing.2Office of the Law Revision Counsel. 26 U.S. Code 5811 – Transfer Tax
Before the 2025 amendment, the standard rate was $200 for most NFA items, and AOW transfers ran at a reduced $5. Neither of those figures applies anymore. If someone quotes you the old numbers, they are working from outdated information.
A quick note on machine guns: civilian transfers are limited to those manufactured and registered before May 19, 1986. The $200 stamp gets you nothing if the specific weapon is not in the pre-1986 registry.
What $0 Does Not Buy You
The zero-dollar rate covers the tax, and only the tax. Every other requirement stays intact:
- File the correct ATF application (Form 1 to make, Form 4 to transfer).
- Submit two FBI FD-258 fingerprint cards and a 2×2-inch frontal photograph taken within the past six months.
- Pass an ATF background check.
- Send a completed copy of the application to your local Chief Law Enforcement Officer. The CLEO does not need to approve or respond; the requirement is notice only.
- Wait for ATF approval before taking possession of the item.
Building or taking possession before approval is a federal felony, not a paperwork foul.
Which Items the NFA Covers
Six categories require registration in the National Firearms Registration and Transfer Record:
- Short-barreled rifles: barrel under 16 inches or overall length under 26 inches.
- Short-barreled shotguns: barrel under 18 inches or overall length under 26 inches.
- Suppressors: any device designed to reduce the sound of a firearm.
- Machine guns: any weapon firing more than one round per trigger pull.
- Destructive devices: explosives, grenades, certain large-bore weapons, and similar items.
- Any other weapons (AOW): disguised firearms, smooth-bore pistols, and certain concealable weapons that fall outside the other definitions.
Check Your State Law Before You Pay Anything
Federal approval does not preempt state law. Roughly eight states prohibit civilian suppressor ownership, and several others restrict or ban machine guns, short-barreled shotguns, or destructive devices. A small number of jurisdictions ban nearly all NFA items.
Holding a federally registered item that is illegal in your state still exposes you to state criminal charges. Confirm that your specific item type is legal in both your state and locality before filing. Your state attorney general’s website or a firearms attorney in your jurisdiction can verify what applies to you.
Who Cannot Legally Apply
Federal law bars certain people from possessing any firearm, NFA items included. The ATF runs a background check on every applicant, and your application will be denied if you fall into any of these categories:
- Convicted of a felony or any crime punishable by more than one year in prison
- Fugitive from justice
- Unlawful user of, or addicted to, any controlled substance
- Adjudicated as mentally defective or committed to a mental institution
- Dishonorably discharged from the military
- Subject to certain domestic violence restraining orders
- Convicted of a misdemeanor crime of domestic violence
- Under indictment for a felony or crime punishable by more than one year in prison
- A non-citizen unlawfully present or admitted on a nonimmigrant visa, with limited exceptions
- A former U.S. citizen who renounced citizenship
These disqualifiers apply the same way whether you file as an individual or as a responsible person on a trust.3Office of the Law Revision Counsel. 18 U.S. Code 922 – Unlawful Acts
Individual or Trust Registration
You can register an NFA item to yourself or to a legal entity such as a gun trust. The tax stamp costs the same either way. The paperwork and possession rules differ.
Register as an individual and only you can lawfully possess the item. No spouse, family member, or friend can access or use it unless you are physically present to maintain control. The upside is simpler paperwork, since only one person submits fingerprints and a photo.
A gun trust lets multiple people (called trustees) lawfully possess and use the registered items without the original owner present. Trusts also simplify inheritance: when the trust’s creator dies, successor trustees take over without triggering a new federal transfer and background check for each item.
The trade-off is volume. Every responsible person named in the trust must submit their own fingerprint cards, photo, and ATF Form 5320.23 questionnaire with each new application.4Bureau of Alcohol, Tobacco, Firearms and Explosives. National Firearms Act Responsible Person Questionnaire (ATF Form 5320.23) More trustees means more paperwork per stamp, though the legal flexibility often makes trusts worthwhile for collectors and families.
Which Form to File
ATF Form 1 is for making a new NFA firearm, such as converting a pistol into a short-barreled rifle by adding a stock.5Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Make and Register a Firearm (ATF Form 5320.1) ATF Form 4 is for transferring an already-manufactured item, typically bought from a licensed dealer.6Bureau of Alcohol, Tobacco, Firearms and Explosives. Application to Transfer and Register NFA Firearm (ATF Form 5320.4)
Both forms require detailed firearm information: original manufacturer’s name and address, type, caliber or gauge, model, barrel length, overall length, and serial number. On a Form 1 you create your own serial number, and it cannot duplicate any serial you have used on another firearm. Errors on these entries can delay or sink an application.
If you file through a trust, each responsible person must also send a copy of their Form 5320.23 to their own CLEO.
How to Submit and How Long It Takes
You can file through the ATF’s eForms online portal or by mailing a paper application to the NFA Division. Electronic filing is faster and lets you pay any applicable tax through Pay.gov by credit or debit card. Paper applications also accept credit and debit cards; check the form instructions for the payment options tied to your form type.
Processing times move around, but as of January 2026 the ATF reported these averages:
- Form 1 (making): 14 days via eForms, 38 days on paper
- Form 4 (transfer): 10 to 11 days via eForms, 24 to 28 days on paper
Individual applications can run longer if the background check flags something for further review.7Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times Approval arrives as a digital document through eForms or as a physical stamp for paper submissions. Keep it permanently. It is your proof of lawful registration.
Penalties for Skipping Registration
Possessing an unregistered NFA item, or otherwise bypassing the process, is a federal felony carrying up to ten years in prison.8Office of the Law Revision Counsel. 26 U.S. Code 5871 – Penalties The NFA statute sets the fine ceiling at $10,000, but a separate federal sentencing provision raises the maximum to $250,000 for individuals and $500,000 for organizations.9Bureau of Alcohol, Tobacco, Firearms and Explosives. NFA Handbook – Chapter 15 – Penalties and Sanctions The same exposure applies whether you skipped registration entirely or made a procedural mistake such as assembling a Form 1 item before receiving your approval. A $0 tax stamp does not change any of that; the registration itself is what keeps you on the legal side of the line.