Overview
Give the same car to a cousin, in-law, or best friend and South Carolina doesn't treat it as a gift for IMF purposes - it's taxed like a private sale, meaning 5% of the vehicle's fair market value, capped at $500. There's no way around that by writing '$1' on the bill of sale; the IMF is based on fair market value, not the price you name. The calculator below runs both scenarios.
01 - Official fees
South Carolina gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Title fee | $15.00 | |
| IMF - qualifying immediate family gift | $0.00 | |
| IMF - non-qualifying 'gift' (friend, cousin, in-law) | 5% of FMV, capped at $500 | |
| Registration (if plates transfer) | $40.00 | biennial, optional at transfer |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with your county treasurer/auditor for property tax, then the SCDMV for title and registration - counties can add small local fees.
02 - Step by step
How to gift a car in South Carolina
- 1
Confirm the relationship qualifies: spouse, parent/child, sibling, or grandparent/grandchild.
- 2
Giver signs the title over to the recipient; write 'Gift' where a sales price would normally go.
- 3
Complete Form 400 and check the box confirming the transfer is a bonafide gift.
- 4
If requested, attach the TI-021A Affidavit of Immediate Family Relationship confirming the relationship.
- 5
File within 45 days at the SCDMV, paying only the $15 title fee - the IMF is waived.
03 - Same state, other costs
More South Carolina vehicle costs
04 - Common questions
South Carolina gift a car FAQ
Who counts as immediate family for South Carolina's gift IMF exemption?
Spouse, parent or child (including step and adopted relationships), sibling, and grandparent or grandchild. Aunts, uncles, cousins, in-laws, and unmarried partners are not listed in the statute and don't qualify for the exemption.
How much does it cost to gift a car to my child in South Carolina?
Just $15 - the title fee. The Infrastructure Maintenance Fee is waived entirely for a qualifying immediate-family gift, as long as Form 400's gift box is checked and the relationship is documented if asked.
Can I sell the car for $1 to my nephew to skip the IMF?
No - the IMF is based on the vehicle's fair market value, not the price written on the bill of sale, and nephews don't qualify as immediate family anyway. A $1 'sale' to a non-qualifying relative still owes 5% of fair market value, capped at $500.
Do I need the TI-021A affidavit for every family gift?
Not always up front, but keep it ready - the SCDMV can request the Affidavit of Immediate Family Relationship to substantiate the exemption, especially if the last names on the title don't obviously match (e.g., a married daughter or a grandparent).
Does the gift recipient owe any other tax later in South Carolina?
No state gift tax applies. The recipient does inherit the annual county property tax obligation on the vehicle going forward, the same as any other owner - that bill isn't affected by how the car was acquired.
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. Once you have a clear title, the gift transfer and IMF exemption work normally.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.