Overview
That affidavit is the whole ballgame. Without it, the MVD has no reason to treat a $0 sale price as anything other than a private sale priced suspiciously low - which triggers the 80%-of-N.A.D.A.-value floor instead. With it, the recipient pays only the $5 title fee and normal registration. The calculator below shows both outcomes.
01 - Official fees
New Mexico gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Excise tax (legitimate gift, Form MVD-10018) | $0.00 | |
| Title application fee | $5.00 | |
| Registration (if renewing plates) | $27–$56/yr | by weight and age |
| Undocumented '$0 sale' (no affidavit) | 4% of 80% N.A.D.A. value |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with an MVD field office or authorized MVD Express/MVD Now partner (New Mexico Motor Vehicle Division) - counties can add small local fees.
02 - Step by step
How to gift a car in New Mexico
- 1
Confirm this is a true gift - no cash, trade, or other consideration changing hands.
- 2
Giver signs the title over to the recipient; write 'Gift' where a sale price would normally go.
- 3
Both giver and recipient complete and sign the Affidavit of Gift of Motor Vehicle or Boat (MVD-10018) before a notary.
- 4
Recipient brings the title, the notarized MVD-10018, proof of insurance, and ID to an MVD field office within 30 days.
- 5
Pay the $5 title fee and any registration due - no excise tax applies. The 30- and 90-day late-penalty clocks still apply to gifts.
03 - Same state, other costs
More New Mexico vehicle costs
04 - Common questions
New Mexico gift a car FAQ
Do I have to be family to gift a car tax-free in New Mexico?
No. Unlike many states that limit the tax exemption to spouses, parents, children, or siblings, New Mexico's gift exemption applies to any legitimate gift regardless of relationship - the requirement is the notarized MVD-10018 affidavit, not a family tie.
What if I just tell the MVD it's a $0 sale without the affidavit?
That doesn't work. Without the notarized Affidavit of Gift, a $0 or suspiciously low declared price gets compared against 80% of the vehicle's N.A.D.A. value and taxed on that instead - you'd owe more, not less, than an honest low-price sale might.
Is Form MVD-10018 mandatory, or just recommended?
Mandatory for the exemption to apply. Both the donor and recipient must sign it under oath and penalty of perjury before a notary, affirming the vehicle was genuinely gifted with no payment involved.
Does the recipient owe any other tax on a gifted car?
No New Mexico income or gift tax applies to the recipient. Federal gift-tax rules could theoretically matter to the giver on a very high-value vehicle, but that's an IRS filing question, separate from anything the MVD collects.
Can I gift a car that still has a loan on it?
Not until the lien is released - the lender holds the title until the loan is paid off. Pay it off (or have the recipient take over financing, which becomes a sale, not a gift), get the lien release, then file the gift affidavit and title transfer.
Do gifted vehicles still need an emissions test?
Yes, if the recipient is in Bernalillo County and the vehicle is 1991-or-newer gas or hybrid - a passing Air Care test is required before the registration can be renewed in the new owner's name, exactly as with any other transfer.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.