SBA 504 Fees for Fiscal Year 2027 – Expanded Fee Relief!

Sep 9, 2026 | Announcements

SBA 504 Fee Update
Fiscal Year 2027
(10/01/2026 – 09/30/2027)

The Small Business Administration (SBA) has released SBA Information Notice 5000-881796, which outlines the new fees for SBA 504 loans approved during fiscal yar 2027 (10/01/2026 – 09/30/2027).

These fees – the upfront guaranty fee (built into the debenture fees) and the annual service fee (built into the effective rate) – are set by the SBA each year to cover the costs of the loan program. Here’s a breakdown of the new fee structure:

Fee Breakdown

  • Fee Waiver for Manufacturers (NAICS Sectors 31-33):
    • The one-time upfront guaranty fee of 0.50% (50 basis points) of the net debenture proceeds (built into the debenture fees) – WAIVED
    • The annual service fee of 0.203% (20.3 basis points) that is built into the effective interest rate – WAIVED
  • Fee Waiver for Rural Area Businesses (Including 504 Debt Refi and 504 Debt Refi + Expansion):
    • The one-time upfront guaranty fee of 0.50% (50 basis points) of the net debenture proceeds (built into the debenture fees) – WAIVED
    • The annual service fee of 0.203% (20.3 basis points) that is built into the effective interest rate – WAIVED
  • Fee Waiver for Food Supply Chain:
    • The one-time upfront guaranty fee of 0.50% (50 basis points) of the net debenture proceeds (built into the debenture fees) – WAIVED
    • The annual service fee of 0.203% (20.3 basis points) that is built into the effective interest rate – WAIVED
    • Includes NAICS Sectors:
      • 1111 – Oilseed and Grain Farming
      • 1112  – Vegetable and Melon Farming
      • 1113 – Fruit and Tree Nut Farming
      • 1121 – Cattle Ranching & Farming
      • 1122 – Hog & Pig Farming
      • 1123 – Poultry & Egg Production
      • 1124 – Sheep & Goat Farming
      • 1125 – Aquaculture Industry
      • 1129 – Other Animal Production
      • 1141 – Fishing Industry Group
      • 1151 – Support Activities for Crop Production
      • 1152 – Support Activities for Animal Production
      • 423820 – Farm & Garden Machinery and Equipment Merchant Wholesalers
      • 4244 – Grocery and Related Product Merchant Wholesalers
      • 4245 – Farm Product Raw Material Merchant Wholesalers
      • 424910 – Farm Supplies Merchant Wholesalers
      • 445110 – Supermarkets & Other Grocery Retailers (except Convenience Retailers)
      • 484220 – Specialized Freight Trucking Local (limited to refrigerated and frozen trucking, farm products, grain products and livestock)
      • 484230 – Specialized Freight Trucking Long-Distance (limited to refrigerated and frozen trucking, farm products, grain products and livestock)
      • 493120 – Refrigerated Warehousing and Storage
      • 493130 – Farm Product Warehousing and Storage
  • For All Other Traditional SBA 504 Loans (Includes 504 Refi + Expansion):
    • The one-time upfront guaranty fee (built into the debenture fees) remains at 0.50% of the net debenture proceeds.
    • The annual service fee (built into the effective interest rate) has been decreased to 0.203% (20.3 basis points) – down from 0.209% in FY2026.
  •  For All Other SBA 504 Debt Refi without Expansion Loans: 
    • The one-time upfront guaranty fee (built into the debenture fees) remains at 0.50% of the net debenture proceeds.
    • The annual service fee (built into the effective interest rate) has been decreased to 0.204% (20.4 basis points) – down from 0.2115% in FY2026.

Feel free to reach out to your MBFC Loan Officer with any questions!