Official fees
Massachusetts car sales tax chart
Standard rate
6.25%
dealer and private sales statewide
Dealer sale base
price − trade-in allowance
Private sale base
max(price, NADA clean trade-in value)
Family gift (spouse/parent/child/sibling)
$0
Form MVU-26
Gift to anyone else
$25 flat fee
Form MVU-24, no sales tax
Late filing penalty
1%/month
capped at 25% of tax owed, plus interest
Figures verified July 2026 against official sources (listed below). Always confirm the final amount with the Massachusetts RMV - counties can add small local fees.
- State rate
- 6.25%
- Local add-ons
- None on vehicles
- Private sales
- Taxed on higher of price or book value
- Family gift (MVU-26)
- $0 tax, $0 fee
- Other gift (MVU-24)
- $0 tax, $25 fee
Overview
Gifting a car sidesteps the tax two different ways depending on who's involved: an immediate-family transfer (spouse, parent, child, sibling - including step and adopted relations) filed on Form MVU-26 pays zero tax and no fee at all, while a gift to anyone else filed on Form MVU-24 skips the 6.25% tax but still owes a flat $25 transfer fee. Pick your scenario below.
Same state, other costs
More Massachusetts vehicle costs
Common questions
Massachusetts car sales tax FAQ
- Why is my private-sale tax bill higher than 6.25% of what I paid?
- The RMV taxes the higher of your stated price or the vehicle's NADA 'clean trade-in' book value, adjusted only for mileage - never for dents, needed repairs, or actual condition. If you underpaid relative to book value, expect the tax bill to reflect book value, not your receipt.
- Can I dispute the book-value tax if my car was genuinely rough?
- Massachusetts law doesn't allow a condition-based adjustment the way some states allow an appraisal override - mechanical and structural issues don't move the taxable value. Your only real lever is documenting a legitimate, arm's-length price with a proper bill of sale; even then, the RMV can still default to book value.
- Who qualifies for the $0-tax, $0-fee family gift (MVU-26)?
- Spouse, parent, child, or sibling - including step-parents, step-children, step-siblings, and adopted family members. Grandparents, grandchildren, aunts, uncles, cousins, and in-laws don't qualify for MVU-26; they'd use the MVU-24 gift form instead and pay the $25 fee.
- What's the difference between MVU-24 and MVU-26?
- MVU-24 covers a gift between any two people, exempting the 6.25% tax but requiring a non-refundable $25 gift transfer fee. MVU-26 is narrower - immediate family only - but eliminates both the tax and the $25 fee entirely.
- Does a trade-in reduce tax on a private-party sale?
- No. The trade-in deduction in Massachusetts only applies when a registered Massachusetts dealer takes your old vehicle in on a new purchase. Two private individuals swapping vehicles each owe tax on their own vehicle's higher-of-price-or-book value.
- When is the sales tax actually due?
- Within 10 days of the purchase, paid at the RMV when you title and register the vehicle. If you're not registering it in Massachusetts (for example a vehicle staying out of state), Form ST-7R and payment are due to DOR by the 20th of the following month instead.
Receipts
Official sources
Every number on this page comes from these documents - check them yourself.
