How to Gift a Car in California
Last verified: October 2026 against California DMV and CDTFA sources
California does not charge use tax on a true gift, and purchases from close family members are exempt too. Family transfers can also skip the smog certificate.
Here is who qualifies and how to transfer the title.
Step by step
- 1
Make sure it is a true gift
The owner must give the car freely, with no payment from the person receiving it. Paying cash, trading property, providing services, or taking over a loan makes it a purchase, not a gift.
- 2
Know the family exemption
Even a purchase is exempt from use tax when the seller is your parent, grandparent, child, grandchild, spouse, or registered domestic partner, or your brother or sister when both of you are minors (related by blood or adoption). Stepparents and stepchildren qualify only through legal adoption, and ex-spouses after a divorce decree do not qualify.
- 3
Check whether a smog certificate is needed
Transfers between parent, grandparent, child, grandchild, brother, sister, spouse, or domestic partner are exempt from the smog certification requirement, as are vehicles smog certified in the last 90 days.
- 4
Sign the title and transfer within 10 days
The giver signs the title, and you transfer ownership with the DMV within 10 days. You pay the $15 transfer fee.
- 5
Keep proof of the gift or relationship
Keep a signed statement from the former owner and a copy of the title, plus proof of the relationship for a family exemption. The DMV may ask for a use tax clearance (Form CDTFA-106), and CDTFA may contact you later for documents.
When use tax is still owed
- Anything is given in return, including taking over a loan, and the seller is not a qualifying family member.
- The family member who sells you the car is in the business of selling that type of vehicle.
- A sale between stepfamily without legal adoption, or between ex-spouses after a divorce decree.
What to bring
- The title, signed by the giver
- A signed statement from the giver that the car is a gift, with a copy of the title
- Proof of relationship for a family exemption (for example, a birth or marriage certificate)
- Smog certification, unless the family or 90-day exemption applies
- Payment for the $15 transfer fee