Overview
Every no-money transfer, exempt or not, needs the Affidavit of Transfer of Ownership Without Consideration (Form DMV-5-TR) signed by both parties under penalty of false swearing - it's what tells the DMV this wasn't a disguised sale. The calculator below shows exactly which number applies to your relationship.
01 - Official fees
West Virginia gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| Gift - spouse or parent/child, previously WV-taxed | $0 tax | plus $15 title fee |
| Gift - sibling, grandparent, friend, etc. | 6% of fair market value | plus $15 title fee |
| Minimum tax if fair market value ≤ $500 | $30 flat | |
| Required affidavit | Free | Form DMV-5-TR, both parties sign |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with the WV DMV (your county sheriff's tax office handles the annual property tax) - counties can add small local fees.
02 - Step by step
How to gift a car in West Virginia
- 1
Confirm the relationship: only spouse-to-spouse and parent-to-child qualify for a true tax waiver, and only if WV tax was already paid on the vehicle.
- 2
Sign the title over to the recipient - write "gift" in place of a sale price.
- 3
Both giver and recipient complete and sign Form DMV-5-TR (Affidavit of Transfer of Ownership Without Consideration).
- 4
File the title, DMV-5-TR, and proof of insurance at a WV DMV regional office within 30 days.
- 5
Pay the $15 title fee, plus 6% of fair market value if the relationship doesn't qualify for the exemption.
03 - Same state, other costs
More West Virginia vehicle costs
04 - Common questions
West Virginia gift a car FAQ
Who actually qualifies for a tax-free car gift in West Virginia?
Only a spouse gifting to a spouse, or a parent gifting to a child (or the reverse) - and even then, only if West Virginia titling tax was already paid on that vehicle at some point. No other relationship gets a full exemption.
I'm gifting a car to my brother - do I still need the DMV-5-TR affidavit?
Yes, always, for any no-money transfer. It just doesn't exempt you from tax the way it does for a spouse or parent-child gift - a sibling gift still gets taxed at 6% of the vehicle's fair market value.
Can I 'sell' the car for $1 to my cousin instead of gifting it?
It doesn't help. West Virginia taxes gifts (or any transfer 'acquired by any manner whatsoever') on fair market value at the time of transfer, not on a nominal sale price - a $1 sale gets treated the same as a straight gift for tax purposes.
Does the recipient owe any other tax on a gifted car?
No state gift tax beyond the 6% privilege tax where it applies, and gifts aren't income for state income tax purposes. Very large gifts could theoretically raise federal gift-tax questions for the giver, which is an IRS matter, not a DMV one.
What if the car being gifted still has a loan on it?
The lien has to be released before a no-consideration transfer can go through - the DMV won't record a gift transfer with an open lien the way it would a normal sale.
Do I need a notarized bill of sale for a gift?
No - gifts use the DMV-5-TR affidavit instead of a bill of sale. The notarized-bill-of-sale route is specifically for private sales trying to prove a below-book-value price, which doesn't apply once there's no price at all.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.