Overview
Give the same car to a grandparent, sibling, aunt, uncle, or friend, and New York treats it as taxable - not on the $0 you wrote down, but on the vehicle's fair market value. The giver has to complete Section 6 of DTF-802 confirming there's no payment, and the Tax Department can assess sales tax on what the car is actually worth. The calculator below shows both outcomes.
01 - Official fees
New York gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Sales tax, qualifying family gift | Exempt | spouse, parent, child, stepparent, stepchild only |
| Sales tax, all other gifts | 8.00%–8.875% of FMV | grandparent, sibling, aunt/uncle, friend |
| Title certificate fee | $50.00 | due regardless of exemption |
| Plate fee (recipient) | $25.00 | the giver's plates don't transfer |
| Bill of sale | Free | Form MV-912, marked "$0 – GIFT" |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with the New York DMV - counties can add small local fees.
02 - Step by step
How to gift a car in New York
- 1
Confirm the relationship: only spouse, parent, child, stepparent, or stepchild qualify for the sales tax exemption.
- 2
Sign the title over to the recipient and complete Form MV-912 (Bill of Sale), writing '$0 – GIFT.'
- 3
Complete Form DTF-802, checking the gift box; if it's NOT a qualifying relationship, complete Section 6 as well.
- 4
Recipient brings the title, MV-82, DTF-802, insurance proof, and ID to the DMV, and pays the $50 title fee and $25 plate fee.
- 5
Giver separately transfers their own plates to another vehicle or surrenders them to the DMV - they never go to the recipient.
03 - Same state, other costs
More New York vehicle costs
04 - Common questions
New York gift a car FAQ
Who actually qualifies for a tax-free car gift in New York?
Only spouse, parent, child, stepparent, or stepchild. That's a shorter list than many states - grandparents, siblings, aunts, uncles, and friends are all excluded and get taxed on fair market value even though it's genuinely a gift.
I'm gifting my car to my sister - is that really taxed?
Yes. Siblings are not on New York's exempt-relationship list. The Tax Department will assess sales tax based on the car's fair market value, and the DTF-802 form requires you (the giver) to complete Section 6 confirming no payment changed hands.
Do I still need new plates if my parent gifts me their car?
Yes - plates belong to the person, not the vehicle, in New York. Even a fully tax-exempt family gift requires the recipient to get their own $25 plates; the giver's plates go back to the DMV or onto another car they own.
What if I sell my car to family for $1 instead of gifting it?
It doesn't help. A token $1 'sale' to a qualifying family member is treated the same as a gift for tax purposes if properly documented - but to a non-qualifying relative, the DMV taxes fair market value regardless of what price you wrote down.
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; only after receiving a lien release can you complete the gift transfer. Otherwise the recipient would need to take over the loan, which isn't a gift transaction.
Does the recipient owe any other tax on a gifted car?
No income tax - gifts aren't taxable income to the recipient, and New York has no separate state gift tax. The only exposure is the sales tax rule above, which turns on the relationship, not on federal gift-tax rules.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.