The short answer
In California, giving a car works like selling it, with one extra form:
- The giver and the recipient both sign the California title, and the giver writes "GIFT" where the purchase price goes. Record the mileage if the car is less than 10 years old.
- The recipient fills in a Statement of Facts (REG 256) to declare the gift. This is what waives the use tax.
- The giver files a Notice of Transfer and Release of Liability within 5 days.
- The recipient sends the signed title, the REG 256 and the $15 transfer fee to the DMV within 10 days.
A real gift owes no use tax. If the giver is close family, the car usually doesn't need a smog certificate either.
What it costs
| Item | Amount | When |
|---|---|---|
| Transfer fee | $15 | Every ownership transfer |
| Smog transfer fee | $8 | "If applicable," per the DMV's gift checklist. The DMV charges it on transfers of cars less than four model years old, which don't need a smog check. |
| Use tax | $0 | A real gift, or a transfer between the family members listed below |
| Smog certificate | Set by the smog station | Only if the giver isn't close family, or a biennial smog check is due |
| Duplicate title | $28 | Only if the title is lost (REG 227 first) |
The DMV's gift checklist lists these fees for a gift transfer. Registration renewal fees are separate and fall due on the car's normal renewal date.
Example: a parent gives a six-year-old gasoline car to their daughter
The title is signed with "GIFT" as the price, the registration is current, and the daughter files a REG 256 within 10 days.
| Transfer fee | $15.00 |
| Use tax (gift from a parent) | $0.00 |
| Smog certificate (parent to child, not due for a biennial check) | $0.00 |
| Total to the DMV | $15.00 |
If the same car had been sold to a friend for $10,000 at the 7.25% base rate, the friend would owe $725 in use tax plus the transfer fee and a smog certificate.
Use tax: who doesn't pay
Section A of the REG 256 lists two kinds of transfers that are exempt from use tax:
- A gift from anyone. It must be a real gift: the form excludes cars traded between people and transfers in return for contracts or anything else of value. Taking over the giver's loan counts as payment, so it isn't a gift.
- A family transfer, even a sale, between a parent, child, grandparent, grandchild, spouse or domestic partner. Siblings qualify only if both are minors related by blood or adoption.
The family exemption doesn't apply if the relative is in the business of selling that type of vehicle. CDTFA may ask for proof of a gift later, so keep the paperwork. For other states' family rules, see sales tax on a car from a family member.
Smog check: who doesn't need one
Normally the giver must hand over a valid smog certificate. Section B of the REG 256 exempts transfers between the recipient's parent, grandparent, child, grandchild, brother, sister, spouse or domestic partner, unless a biennial smog check is due. The DMV's smog page lists the same family members.
The DMV's one-page gift checklist leaves brothers and sisters out of its family list. The REG 256 and the smog page, which you file and follow, both include them, so we use those.
The smog page adds one catch: if a relative bought the car for you and never titled it in their own name, a smog inspection is required. Electric cars never need one, and a car less than four model years old doesn't need a smog certificate on transfer: the new owner pays the $8 smog transfer fee instead.
Loans and lost titles
- A car with a loan can't be gifted as is. The loan has to be paid off first. The lender signs the title or provides a Lien Satisfied (REG 166).
- A lost title needs an Application for Replacement or Transfer of Title (REG 227) before the transfer.
- Inheritance follows a similar route. An heir can transfer a car without probate using a death certificate and the Affidavit for Transfer without Probate (REG 5), within value limits.
Deadlines
- Giver: file the Notice of Transfer and Release of Liability within 5 days, online or by mail, so you aren't responsible for the car afterward.
- Recipient: send the title, REG 256 and fee to the DMV within 10 days, at a DMV office or by mail to DMV, PO Box 942869, Sacramento, CA 94269.
If the registration has already expired, late renewal penalties apply; see what happens if you don't register your car in California.
Questions
Do I pay tax on a car gifted to me in California?
No, if it's a real gift with nothing given in return and you declare it on a Statement of Facts (REG 256). A transfer from a parent, child, grandparent, grandchild, spouse or domestic partner is also tax-free even when it's a sale.
What do I write as the price on the title?
The DMV's gift checklist says the giver writes "GIFT" in the purchase price field.
Can I gift a car to my brother in California without paying tax?
Yes, if it's a real gift: gifts from anyone are exempt. A sale between siblings is exempt only if both are minors. Your brother also doesn't need a smog certificate unless a biennial check is due.
How much does it cost to transfer a gifted car?
Usually the $15 transfer fee, plus the $8 smog transfer fee for a car less than four model years old where it applies. Our California calculator shows full registration costs if the registration also needs renewing.
Calculate your California fees
Example for a $30,000 car. Enter your own price to update it.
- Registration feeCA DMV · checked Oct 15, 2026$73.00
- Alternative fuel/technology feePart of the DMV's $76 registration fee$3.00
- CHP feeCA DMV · checked Oct 15, 2026$34.00
- Vehicle License Fee0.65% of valueCA DMV · checked Oct 15, 2026$195.00
- Transportation Improvement FeeValue $25,000 – $34,999CA DMV · checked Oct 15, 2026$132.00
- Smog abatement feeInstead of a smog check, first 8 yearsCA DMV · checked Oct 15, 2026$20.00
- County / district feesVaries by countyCA DMV · checked Oct 15, 2026not available
- Sales tax7.25% of priceCDTFA · checked Oct 17, 2026$2,175.00
Total excludes items marked "not available".
What you'll pay later
Renewal at today's rates: $457.00/yr + items not available
5-year total: not shown, because the Vehicle License Fee and Transportation Improvement Fee follow the car's value.
Estimate only, at today's rates for the same car.
Rates and sources for every fee are on the California car registration fee calculator page.
- CA DMV – Title Transfers and Changes (gift: title + REG 256 + transfer fee; report within 10 days; NRL within 5 days)
- CA DMV – Gift or Inheritance Title Transfer checklist (PDF)
- CA DMV – Statement of Facts, REG 256 (REV. 8-2008) (PDF)
- CA DMV – Smog Inspections (family gift FAQ, smog transfer fee)
- CA DMV – Registration Fees (transfer fee $15, smog transfer fee $8)
- CDTFA – Tax Guide for Purchasers of Vehicles (gifts, family transactions)
General information, not tax or legal advice. Fees and tax rules change; confirm with the agency listed before you pay.
Related guides
- PenaltiesCar registration late fees in all 50 statesLate registration renewal fees by state from official sources: $5 in Missouri, $10 in Michigan and Virginia, $20 in Illinois, none in Maryland or Pennsylvania.Read guide →
- CaliforniaCalifornia title transfer fees: cost, use tax and smog (2026)A California title transfer costs $15 plus use tax at your address's rate. A $20,000 private sale at the 7.25% base rate: $1,473. Apply within 10 days.Read guide →
- RankingsCheapest and most expensive states to register a car in 2026The 50 states we cover, ranked by what it costs to register a $30,000 car in 2026: fees alone and with sales tax, from official rates.Read guide →