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North Carolina title transfer and Highway Use Tax guide

Every time a vehicle gets a North Carolina title, you pay a $66.75 title fee and a one-time 3% Highway Use Tax. Family gifts are exempt, new residents who owned their car elsewhere for 90 days pay at most $250, and a title filed more than 28 days after a sale costs $20 more.

North Carolina car registration fee calculator

The short answer

A North Carolina certificate of title costs $66.75. Each time a title is issued, the state also charges the Highway Use Tax: 3% of the vehicle's price or value, paid once. A gift between spouses, parents and children, or stepparents and stepchildren is exempt from the tax. A new resident whose vehicle was titled in their name in another state for at least 90 days pays no more than $250. Recording a loan on the title adds $25.50, and a buyer in a private sale who applies more than 28 days after the sale pays a $20 penalty. You also register the vehicle at the same time ($46.25 a year for a car).

Title and related fees

From the NCDMV fee schedule (form MVR-94), in effect since July 1, 2024:

FeeAmountWhen you pay it
Certificate of title$66.75Every new North Carolina title, including gifts
Lien recording$25.50When a lender's lien goes on the title
Late title transfer penalty$20Title applied for more than 28 days after the sale
Plate transfer$25.50Moving your existing plate to another vehicle

These are added to the registration you pay when the vehicle is titled: $46.25 a year for a car, $29.50 for a motorcycle, and by weight for trucks. See how much car registration costs in North Carolina for those fees.

How the Highway Use Tax works

North Carolina has no sales tax on vehicles. The Highway Use Tax takes its place and is due whenever a certificate of title is issued (G.S. 105-187.3). What the 3% is charged on depends on how you got the vehicle:

How you got the vehicleHighway Use Tax
Bought from a dealer3% of the price, less the value of a vehicle traded in to that dealer. A manufacturer rebate doesn't reduce it.
Bought from a private seller3% of the higher of the price paid and the DMV's schedule value. There is no trade-in deduction.
Gift from a spouse, parent, child, stepparent or stepchild$0 (claim the exemption on form MVR-613)
Inherited, or transferred under a divorce$0
Moving to North Carolina, titled in your name elsewhere for 90 days or more3%, but no more than $250
Moving to North Carolina, owned elsewhere for less than 90 days3%, less sales or use tax you paid to another state on it (down to $0, not below)
Class A or B commercial vehicle, or recreational vehicle3%, but no more than $2,000
Registration renewalNone

The exemptions are in G.S. 105-187.6. The family gift exemption names spouses, parents and children, and stepparents and stepchildren; other relatives such as brothers, sisters or grandparents aren't on that list. A gift still pays the $66.75 title fee. Our calculator applies the $2,000 commercial cap to trucks registered at 30,000 lbs or more. Leased vehicles are taxed differently and are not covered here.

Worked examples

$30,000 car from a dealer, $10,000 trade-in, Mecklenburg County$10,000 car from a private seller, financed, title applied for on day 35, Alexander County
Registration, 1 year$46.25$46.25
Title$66.75$66.75
Late title transfer penalty–$20
Lien recording–$25.50
Highway Use Tax$600 (3% of $20,000)$300 (3% of $10,000)
Total$713$458.50
Moving in with a $30,000 car titled in your name elsewhere for 90+ days, Alexander CountyGift from a parent, Alexander County
Registration, 1 year$46.25$46.25
Title$66.75$66.75
Highway Use Tax$250 (3% would be $900; capped)$0 (exempt)
Total$363$113

All four totals match our North Carolina calculator. They leave out vehicle property tax, which depends on your county and city rate. In the private sale, the 3% assumes the DMV's schedule value isn't higher than the $10,000 paid.

Late fees

What's lateFee
Title application more than 28 days after the sale$20
Registration renewal, expired less than 1 month$15
Registration renewal, expired 1 month to less than 2 months$20
Registration renewal, expired 2 months or more$25
Interest on late vehicle property taxNot available. We haven't confirmed it in an official source.
Fine for driving with an expired registrationNot available. We haven't confirmed it in an official source.

The renewal late fees are set by G.S. 20-88.03 and are added to the normal renewal. For example, a gasoline car in Alexander County (safety inspection only) renewed six weeks late pays $46.25 registration + $13.60 inspection + $20 late fee = $79.85 before property tax, the same total our North Carolina calculator gives.

Property tax comes with the registration, not the title

The title and Highway Use Tax are paid once. The county and city vehicle property tax is billed by the NCDMV with every registration renewal under Tag & Tax Together, and the county sets the value and rate (NCDMV vehicle property tax page). When you buy a vehicle or move in, a limited registration lets you put off the first property tax payment for about 60 days.

What this guide doesn't cover

Duplicate, corrected and salvage titles, lien removal, leased vehicles, personalized plates, county and city property tax rates, municipal vehicle taxes, notary fees and dealer documentation fees. For yearly registration fees, county registration taxes and inspections, see how much car registration costs in North Carolina. For other states, see car registration late fees by state.

For a registration that has run out, see expired registration in North Carolina: the $15 to $25 late fee and the 15-day grace period.

Frequently asked questions

How much does it cost to transfer a title in North Carolina?

$66.75 for the title, plus the 3% Highway Use Tax unless the transfer is exempt, plus registration. Add $25.50 if a lien is recorded and $20 if you apply more than 28 days after the sale.

How much is the Highway Use Tax on a $30,000 car in North Carolina?

$900 if you buy it with no trade-in. A $10,000 trade-in at the dealer brings it to $600. A new resident who titled the car in their name in another state at least 90 days earlier pays $250.

Do I pay Highway Use Tax on a car gifted by my parents?

No. Gifts between spouses, parents and children, and stepparents and stepchildren are exempt (form MVR-613). You still pay the $66.75 title fee and registration.

Do new residents pay Highway Use Tax in North Carolina?

Yes, but if the vehicle was titled in your name in another state for at least 90 days the tax is capped at $250. If not, you pay the full 3%, less any sales or use tax you already paid to another state on it.

What is the late fee for renewing a North Carolina registration?

$15 if it has been expired for less than a month, $20 for one to two months, and $25 after two months.

Calculate your North Carolina fees

Your vehicle

North Carolina prices trucks by registered gross weight; a light pickup at 4,000 lbs pays the same $46.25 as a car.
$
The 3% Highway Use Tax is charged on this when the vehicle gets a North Carolina title. On a private sale the DMV uses the higher of the price paid and its schedule value. North Carolina has no sales tax on vehicles.
$
A vehicle traded in to the dealer reduces the Highway Use Tax base. A manufacturer rebate does not.
$
Credited against the Highway Use Tax (it can bring it down to $0, not below).
The fee follows the gross weight you register the truck for. Weights not listed here are not in the table we have.
Plug-in electric and plug-in hybrid vehicles pay an extra yearly fee. A hybrid that can't plug in pays nothing extra.
Wake, Durham and Orange add $17 a year and Randolph $1. Emissions testing applies in 19 counties.
$
The county's assessed value of your vehicle, shown on your Tag & Tax notice. Leave blank to skip the property tax estimate.
%
From your notice: a rate of $0.70 per $100 is 0.70. Leave blank to skip.
Estimated total
$1,013.00

Example for a $30,000 car. Enter your own price to update it.

  • Registration (1 yr)Private passenger vehicleNCDMV Fee Schedule MVR-94 (effective July 1, 2024): private passenger vehicle $46.25 a year, motorcycle $29.50, private trucks by gross weight ($46.25 at 4,000 lbs to $2,205 at 80,000 lbs), electric vehicle $214.50, plug-in hybrid $107.25, certificate of title $66.75, lien recording $25.50, plate transfer $25.50, late title transfer $20; Regional Transit Authority $10 + county registration tax $7 in Wake, Durham and Orange, PART $1 in Randolph (read by the site owner, figures cross-checked) · checked Oct 20, 2026$46.25
  • Title feeNCDMV Fee Schedule MVR-94 (effective July 1, 2024): private passenger vehicle $46.25 a year, motorcycle $29.50, private trucks by gross weight ($46.25 at 4,000 lbs to $2,205 at 80,000 lbs), electric vehicle $214.50, plug-in hybrid $107.25, certificate of title $66.75, lien recording $25.50, plate transfer $25.50, late title transfer $20; Regional Transit Authority $10 + county registration tax $7 in Wake, Durham and Orange, PART $1 in Randolph (read by the site owner, figures cross-checked) · checked Oct 20, 2026$66.75
  • Highway Use Tax3% of priceN.C. General Statutes 105-187.3 (Highway Use Tax: 3% of the sum of the vehicle's retail value, less a dealer trade-in; $2,000 maximum for Class A and B commercial vehicles and recreational vehicles; $250 maximum for a new resident's vehicle titled in another state) · checked Oct 20, 2026$900.00
  • Vehicle property tax (1 yr)County + city rate; enter it from your notice. Not in this totalnot available

Total excludes items marked "not available".

What you'll pay later

Renewal at today's rates: $76.25/yr + items not available

Year 1 $1,013.00 · Years 2–5 $76.25/yr · 5-year total $1,318.00 + items not available

Estimate only, at today's rates for the same car.

Estimate only. Rates checked October 20, 2026 · North Carolina. Confirm with the North Carolina Division of Motor Vehicles (NCDMV), part of NCDOT.

Rates and sources for every fee are on the North Carolina car registration fee calculator page.

Official sources · Last checked October 20, 2026

General information, not tax or legal advice. Fees and tax rules change; confirm with the agency listed before you pay.

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