# Silencer — NFA firearm category definitions and current transfer/making tax

For Silencer, defining threshold is Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication, verified against its source on 2026-08-30.

- **NFA category:** Silencer _(verified: appears in the quote below)_
- **Defining threshold:** Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication. _(verified: appears in the quote below)_
- **Transfer tax now:** $0 _(per govinfo.gov, not stated by the source above)_
- **Transfer tax before:** $200 _(per govinfo.gov, not stated by the source above)_
- **Rate effective from:** January 1, 2026 _(per govinfo.gov, not stated by the source above)_
- **Making tax now:** $0 _(per govinfo.gov, not stated by the source above)_
- **Making tax before:** $200 _(per govinfo.gov, not stated by the source above)_

## What the source says

> Muffler or silencer. Any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for the use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.

## What govinfo.gov says

> Similarly to Sec. 479.82, this rule implements conforming changes to Sec. 479.84(b)(1) to reflect the new tax rate of $0 for transferring any NFA firearms except machine guns and destructive devices, in accordance with the OBBBA. The existing section mirrors the pre-OBBBA statutory language requiring a $200 tax for transferring silencers, short-barreled rifles, short-barreled shotguns, machine guns, and destructive devices, and a $5 tax for transferring AOWs.

Source: https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm

## What govinfo.gov says

> Section 479.61 reiterates the requirement and scope of the making tax on NFA firearms. While the existing section currently mirrors pre- OBBBA statutory language of a $200 tax on ``each firearm made,'' this rule aligns the section with the OBBBA by narrowing the scope of the $200 tax to only machine guns and destructive devices and reducing the tax on silencers, short-barreled rifles, short-barreled shotguns, or AOWs to $0.

Source: https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm

## Source

- https://www.ecfr.gov/current/title-27/chapter-II/subchapter-B/part-479/subpart-B/section-479.11
- https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm
- https://www.govinfo.gov/content/pkg/FR-2026-05-08/html/2026-09155.htm

Last verified: 2026-08-30. Review by: 2027-02-21.
Part of [NFA firearm category definitions and current transfer/making tax](https://referencesource.org/nfa-firearm-category-definitions-and-transfer-tax/).