Overview
This calculator handles each of those cases. Pick how you're buying, and it applies the right Texas rule - including the SPV comparison that surprises most private-party buyers at the county window.
01 - Official fees
Texas car sales tax fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Standard rate | 6.25% | dealer and private sales statewide |
| Dealer sale base | price − trade-in | |
| Private sale base | max(price, 80% × SPV) | |
| Gift to eligible family | $10 | spouse, parent/child, grandparent/grandchild, sibling, guardian |
| Even trade (vehicle for vehicle) | $5 | |
| New resident (tax paid elsewhere) | $90 | |
| Late payment penalty | 5% / 10% | after 30 / 60 days |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with your county tax assessor-collector's office (TxDMV) - counties can add small local fees.
03 - Same state, other costs
More Texas vehicle costs
04 - Common questions
Texas car sales tax FAQ
Why did the tax office charge me more tax than 6.25% of what I paid?
Almost certainly the SPV rule. On private-party sales Texas taxes the higher of your actual price or 80% of the vehicle's Standard Presumptive Value. If you paid $8,000 for a car with a $14,000 SPV, you're taxed on $11,200. A licensed-dealer sale or a certified appraisal avoids this.
Can I avoid SPV with a certified appraisal?
Yes. If the vehicle's condition justifies your low price, a certified appraisal (from a licensed dealer or insurance adjuster, on Comptroller Form 14-128, within a set window of the sale) replaces SPV as the tax base. Appraisals typically cost $100–$300, so it's worth it when the SPV gap is large.
Is there sales tax when I gift a car to my child in Texas?
No - qualifying family gifts (spouse, parent/stepparent, child/stepchild, grandparent, grandchild, sibling, or legal guardian) pay a flat $10 gift tax instead of 6.25%. Both parties file the Affidavit of Motor Vehicle Gift Transfer (Form 14-317). Gifts to friends don't qualify - those get taxed on SPV.
Do I pay Texas tax if I bought the car in another state?
If you're a Texas resident buying out of state, you owe Texas 6.25% use tax when you title it here, minus a credit for legally-imposed sales tax already paid to the other state. If you're a new Texas resident bringing a vehicle you already owned, it's the flat $90 new-resident tax instead.
Are any vehicle sales fully exempt?
A few: qualifying farm/timber machines, vehicles bought by certain disabled veterans under the specially-adapted rules, some non-profit and government purchases, and inherited vehicles. Everything else - including $1 'sales' between friends - gets taxed at 6.25% of at least 80% SPV.
When is the tax actually due?
Within 30 calendar days of the sale date, paid at your county tax assessor-collector when you file the title paperwork. Day 31 adds a 5% penalty on the tax; day 61 makes it 10% - on top of the separate late-title penalty.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.