The suppressor tax stamp cost is $0 as of January 1, 2026. A law signed in July 2025 zeroed out the federal excise tax on transfers and manufacturing of suppressors and most other National Firearms Act items, so the $200 that defined suppressor buying for decades is gone. What you’ll actually spend is the ancillary paperwork: fingerprints, a passport photo, a dealer transfer fee, and, if you want one, a trust document. For a typical individual purchase, plan on $40 to $55 on top of the suppressor itself. Trust buyers with multiple responsible persons usually land between $150 and $200.
What Changed on January 1, 2026
Congress amended both the transfer tax and the making tax provisions of the Internal Revenue Code. The transfer tax under 26 U.S.C. § 5811 now reads $0 for any NFA firearm that is not a machinegun or destructive device.1Office of the Law Revision Counsel. 26 USC 5811 – Transfer Tax The making tax under 26 U.S.C. § 5821 mirrors that language, also setting the rate at $0 for suppressors.2Office of the Law Revision Counsel. 26 USC 5821 – Making Tax Anyone who submitted a Form 4 before January 1, 2026, still paid the old $200 rate. Applications filed on or after that date owe nothing.
Machineguns and destructive devices remain at the old $200 rate. This is also not the same as the Hearing Protection Act, which would remove suppressors from the NFA entirely and destroy existing registration records. That bill has been introduced repeatedly but has not become law.
Registration Is Still Required
The $0 tax does not remove suppressors from the NFA. The ATF still treats them as “firearms” under 26 U.S.C. § 5845, the same statute that covers short-barreled rifles, machineguns, and destructive devices.3Office of the Law Revision Counsel. 26 USC 5845 – Definitions Every suppressor has to be registered in the National Firearms Registration and Transfer Record before you can possess it. The background check, the waiting period, the forms, all of it stays.
If you buy from a dealer, the dealer submits ATF Form 4 on your behalf. If you build your own for personal use, you file ATF Form 1 and wait for approval before you fabricate anything.4Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications
What You’ll Actually Pay
The tax costs nothing. Everything else still costs money, and for some buyers these fees add up to more than the old $200 stamp.
- Fingerprinting. Professional fingerprinting on FBI FD-258 cards runs $30 to $35 at most law enforcement offices or private livescan providers. Two cards per applicant are required. Filing as a trust with multiple responsible persons multiplies this per person.
- Passport photo. A set of 2×2 inch photos costs $10 to $20 at pharmacies or shipping stores. Many people take acceptable photos at home for nothing.
- Dealer transfer fee. When a dealer processes your Form 4, stores the suppressor during the waiting period, and handles the paperwork, expect $75 to $100. Some dealers waive this if you buy the suppressor from them.
- NFA trust setup. Standardized online trust templates cost around $60. An attorney-drafted trust tailored to your situation costs more, though many buyers find the template version adequate.
A straightforward individual purchase through a dealer with eForms filing usually costs $40 to $55 in ancillary fees on top of the suppressor’s purchase price. Trust filers with multiple responsible persons land closer to $150 to $200 once the trust document, extra fingerprint sets, and photos are counted.
Documentation the Application Needs
The paperwork is the same whether you file as an individual or through a trust or corporation. Every application requires two FBI FD-258 fingerprint cards per applicant, a recent 2×2 inch photograph, and identifying information for the background check, meaning full legal name, physical address, Social Security number, and date of birth. The suppressor’s serial number, model, caliber, and manufacturer must match the physical engravings on the device exactly; any mismatch can get the application rejected.
Trust and corporate filings add one layer. Every person with authority over trust assets, called a “responsible person,” must individually submit ATF Form 5320.23 with their own fingerprint cards and photo. A trust with three responsible persons generates three sets of paperwork and three separate background checks. That’s why trust filings drive the fingerprinting cost up.
Engraving for Home Builds
If you’re manufacturing a suppressor under a Form 1, the finished item has to be engraved with your name (or trust name), city, and state before you take possession. Federal regulations require markings at least 1/16 inch tall and 0.003 inches deep, readable without disassembling the suppressor. Engraving isn’t a tax, but it’s a real line item on a home build, whether you send it out or buy the tooling yourself.
How You File and How Long It Takes
The ATF eForms portal handles most applications electronically. You upload your documents, attach your photo, and mail in the fingerprint cards. Even though the tax is $0, the system still routes payment through Pay.gov and processes a zero-dollar transaction.4Bureau of Alcohol, Tobacco, Firearms and Explosives. eForms Applications Paper filers mail applications to the NFA Division, and the mailing address is now in Portland, Oregon, not the older Martinsburg, West Virginia location that some guides still reference.5Bureau of Alcohol, Tobacco, Firearms and Explosives. New Mailing Addresses for Many ATF Registration Forms
Processing times have dropped sharply. As of February 2026, the ATF reports these averages for Form 4 applications:6Bureau of Alcohol, Tobacco, Firearms and Explosives. Current Processing Times
- Individual eForms: 10 days
- Trust eForms: 26 days
- Individual paper: 21 days
- Trust paper: 24 days
These are averages. Some applications clear faster; others take longer if the ATF needs more research or volume spikes.
Refunds for the Old $200 Payment
If you paid $200 under the old rate and are wondering whether you can get it back now, the answer is generally no. Refunds are available only if the suppressor was never actually made (on a Form 1) or the transfer never took place (on a Form 4). The claim must be filed on ATF Form 2635 within three years of the original payment, and you have to return the approved application with its stamp along with an explanation of why the transfer or manufacture didn’t happen.7eRegulations. 27 CFR 479.172 Paying $200, receiving your suppressor, and then seeing the rate drop to $0 does not entitle you to a retroactive refund. The tax applied to completed transactions at the rate in effect when they were processed.
Why the Free Stamp Still Has to Be Real
Possessing an unregistered suppressor is a federal felony. Under 26 U.S.C. § 5871, a conviction carries up to ten years in prison, a fine of up to $10,000, or both.8Office of the Law Revision Counsel. 26 USC 5871 – Penalties The ATF can also seize and forfeit the suppressor along with any firearms involved. That applies to someone who built one at home without filing a Form 1 and equally to someone who bought one legally but let an unauthorized person have unsupervised access.
One more thing worth knowing about cost: eight states ban civilian suppressor ownership outright, and a valid federal registration does not override a state prohibition. Confirm your state and locality allow suppressors before you spend anything on the application.