Overview
Give the same car to a girlfriend, cousin, or best friend and Texas doesn't see a gift at all - it sees a sale for $0 and taxes 80% of the vehicle's Standard Presumptive Value. Both giver and receiver must sign the Affidavit of Motor Vehicle Gift Transfer (Form 14-317), and at least one of you appears at the county office in person with ID. The calculator below shows both scenarios.
01 - Official fees
Texas gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Gift tax (eligible family) | $10.00 | |
| Title application fee | $28 / $33 | by county |
| Registration (if transferring plates/sticker) | ≈ $75.50/yr | optional at transfer |
| Non-qualifying 'gift' | 6.25% of 80% SPV | friends, cousins, in-laws |
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.
02 - Step by step
How to gift a car in Texas
- 1
Confirm the relationship qualifies (spouse, parent/child, grandparent/grandchild, sibling, guardian).
- 2
Giver signs the title over to the recipient - write 'Gift' where the sales price would go.
- 3
Both parties complete and sign Form 14-317; it must be notarized OR signed in front of the county clerk.
- 4
Recipient files the title, Form 130-U, the 14-317, and proof of insurance at the county tax office within 30 days.
- 5
Pay the $10 gift tax + title fee. Done - the 30-day deadline and late penalties apply to gifts too.
03 - Same state, other costs
More Texas vehicle costs
04 - Common questions
Texas gift a car FAQ
Who qualifies for the $10 gift tax in Texas?
Spouse, parent or stepparent, child or stepchild (including adopted), grandparent or grandchild, sibling, and a legal guardian or decedent's estate. Also gifts to qualifying 501(c)(3) charities. Aunts, uncles, cousins, in-laws, and unmarried partners do NOT qualify.
Can I just 'sell' the car for $1 instead?
It doesn't work in Texas. A $1 sale between non-family is taxed on 80% of the vehicle's Standard Presumptive Value, not your dollar. Between qualifying family, the $10 gift route is already cheaper and cleaner than any token sale.
Does the gifted car's recipient pay any other tax later?
No income tax (gifts aren't income), and Texas has no state gift tax beyond the $10. If the car's value is very high, the federal gift-tax annual exclusion could theoretically matter for the giver - that's an IRS filing question, not a county one.
Is Form 14-317 really mandatory?
Yes. Without a completed, notarized (or clerk-witnessed) Affidavit of Motor Vehicle Gift Transfer, the county will assess standard SPV-based sales tax even between parent and child. Bring it filled out but unsigned if you plan to sign at the counter.
Can I gift a car that still has a loan on it?
Not until the lien is released - the lender holds the title. Pay it off (or have the recipient refinance it in their name, which becomes a sale, not a gift), get the lien release, then do the gift transfer.
Do gifted cars skip the emissions test?
No. In the 17 emissions counties the vehicle still needs a passing test before registration renews in the recipient's name, same as any transfer.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.