Use Promo code GUNTRUST for 12% OFF - Our BATFE NFA Gun Trusts are on Sale!

When must firearms special (occupational) taxes be paid and how much are the taxes?

These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table.


1 – Importer of Firearms (Including “Any Other Weapon”) $1000
2 – Manufacturer of Firearms (Including “Any Other Weapon”) $1000
3 — Dealer of Firearms (Including “Any Other Weapon”) $500
1 — Importer of Firearms (Including “Any Other Weapon”) REDUCED* $500
2 — Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED* $500

* REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000.

A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract. Exemptions are obtained by writing the NFA Branch, stating the contract number(s) and the anticipated date of termination. This exemption must be renewed each year prior to July 1.

[26 U.S.C. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33]

Source ATF:

Other NFA Gun Trust and ATF Related Blog Posts

  • Can you Prefill out an ATF Form 5 for your Heir(s)?

    The ATF 5320.5 Application for Tax Exempt Transfer and Registration of Firearm can be used to transfer NFA firearms tax exempt to heirs, when the owner of the NFA firearms pass away.  An heir, an e...

  • How to Get a Tax Stamp for Your Silencer Guide

    Whether you are making your own silencer using the ATF Form 1 / ATF eForm 1 or purchasing an already manufactured silencer using the ATF Form 4, you will need to apply for a tax stamp in order to m...

  • Does your gun trust need to have a physcial address?

    Your gun trust doesn't need to have a physical address.  When applying for your tax stamp, you will need to supply an address of the trust.  The address of the trust is usually the address of the s...