How to Gift a Car in Massachusetts: Title Transfer, MVU-26, and RMV-1

To gift a car in Massachusetts, the donor signs the vehicle’s title over to the recipient, writes “GIFT” where the sale price would go, and the recipient files either Form MVU-26 (immediate family) or Form MVU-24 (everyone else) at the RMV to skip the 6.25% sales tax. The recipient also needs a stamped Form RMV-1 from a Massachusetts insurance agent and has to pay the standard title and registration fees. Get the paperwork wrong and you’ll be sent home to try again, so line everything up before the RMV visit.

Sign the Title Correctly

The donor signs the back of the Certificate of Title and fills in the recipient’s full name and address, the date, and the current odometer reading.¹ Where the title asks for a purchase price, write “GIFT” rather than a dollar amount.

Federal odometer disclosure applies to vehicles with a model year of 2011 or newer. For a transfer happening in 2026, vehicles from 2010 and earlier are exempt from the mileage recording requirement; anything newer needs an accurate reading on the title.²

Pick the Right Tax Exemption Form

Massachusetts charges a 6.25% use tax on vehicle transfers, but a genuine gift is exempt if the correct affidavit is filed.³ Which form applies depends on the relationship between donor and recipient.

Form MVU-26 for Immediate Family

Use Form MVU-26 when the car comes from a spouse, parent, child, or sibling. The form offers checkboxes only for spouse, mother, father, son, daughter, sister, and brother.⁴ Grandparents, aunts, uncles, and cousins do not qualify for MVU-26.⁵ Step-relatives who don’t fit those checkboxes cleanly are worth confirming with the RMV before your visit.

Form MVU-24 for Everyone Else

A gift from a friend, grandparent, cousin, or any other person outside the immediate-family list uses Form MVU-24. The exemption still applies, but the RMV enforces the conditions: no money changes hands, no future payment is promised, and neither party assumes any debt as part of the transfer.³ The donor must also have met the tax obligations in the state where the vehicle was originally registered.⁵ A car bought out of state on which sales or use tax was never paid can lose the exemption.

MVU-24 also carries a non-refundable $25 gift transfer fee that MVU-26 does not.⁵

Get Insurance and the RMV-1 Stamped First

Before heading to the RMV, the recipient visits a licensed Massachusetts insurance agent. The agent binds coverage on the vehicle and then completes, stamps, and signs the Registration and Title Application (Form RMV-1).¹ Without that stamp, the RMV will not process the transfer.

A Car With a Loan Can’t Be Gifted Yet

If a loan or lease is still active on the vehicle, the lender holds a lien on the title and the donor isn’t the only party with a claim. The lien has to be paid off and released before the donor can sign the title over. Contact the lender for the payoff amount, satisfy it, and wait for the release paperwork to arrive. Only then can the gift transfer move forward.

Lost Titles and Pre-1980 Vehicles

A missing title is fixable but slow. The donor can request a duplicate Certificate of Title online or by mail for $25, and it can take up to 10 business days to arrive.⁶

Massachusetts waives the title requirement for passenger vehicles with a model year of 1980 or older that were purchased before November 26, 1990.⁷ For those, the previous registration and a bill of sale take the place of a title.⁵

At the RMV Service Center

The recipient brings the paperwork to any RMV Service Center in person, except the Natick office.⁵ Bring all of the following together:

The signed title (or previous registration and bill of sale for title-exempt vehicles)
The stamped RMV-1 form from the insurance agent
Form MVU-26 or Form MVU-24, whichever applies

The recipient pays a $75 title fee plus a registration fee that depends on the plate type. A standard passenger plate is $60; vanity and reserved plates cost more.⁸ Add the $25 gift transfer fee if you’re using MVU-24.⁵ No sales tax is due with either exemption.

Once the paperwork and fees clear, the recipient leaves with a new registration and plates. The new Certificate of Title is mailed and generally arrives within several weeks.

After the Transfer

Inspection Within Seven Days

The recipient has seven days from the registration date to get the vehicle inspected at a licensed Massachusetts inspection station. Safety and emissions are both covered, and inspection costs $35 for most passenger vehicles.⁹ A valid sticker has to be on the windshield before that deadline runs out.

Donor Cancels the Old Registration

The donor cancels the registration and plates tied to the gifted vehicle. Single-owner registrations can be canceled online; otherwise it’s done by mail, and if two owners were listed, both must sign a cancellation affidavit.¹⁰ Keep the cancellation receipt and send a copy to your insurance company so coverage can be closed out. Until the registration is formally canceled, the donor’s name stays linked to the car.

Federal Gift Tax on High-Value Vehicles

Massachusetts covers the sales tax side; the IRS handles the rest. For 2026, the federal annual gift tax exclusion is $19,000 per recipient.¹¹ If the vehicle’s fair market value is above that amount, the donor is required to file IRS Form 709.¹² Filing doesn’t necessarily mean owing tax; the excess counts against the donor’s lifetime gift and estate tax exemption. For most everyday vehicles worth under $19,000, none of this applies.

1
Mass.gov. Apply for a Registration and Title for a Vehicle Purchased from an Individual
2
eCFR. Part 580 Odometer Disclosure Requirements
3
Massachusetts Department of Revenue. Motor Vehicle and Trailer Sales and Use Tax
4
Mass.gov. Form MVU-26 Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family
5
Mass.gov. Family/Gift Transfers
6
Mass.gov. Replace Your Vehicle’s Certificate of Title
7
Mass.gov. Vehicle Certificate of Title
8
Mass.gov. Schedule of Fees
9
Mass.gov. Vehicle Inspections
10
Massachusetts Registry of Motor Vehicles. Cancel Your Vehicle Registration (License Plates)
11
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments from the One, Big, Beautiful Bill
12
Internal Revenue Service. Instructions for Form 709 (2025)