Gifted Vehicle Between Immediate Family Members (within Maryland)
Maryland Title-properly assigned by the person(s) giving the vehicle
Application for Certificate of Title on the reverse of the Maryland title, or the
Application for Certificate of Title Form VR-005-completed by the person(s) receiving
the vehicle. When titling a vehicle, be sure you have the most recent title.
Insurance coverage with a company licensed to insure vehicles in Maryland. Provide the full name of the
company, policy or binder number and the agent’s name. Trailers do not require insurance unless rented or leased.
Gift Certification Form VR-103–completed and signed by all givers and receivers of the vehicle
Proof of Relationship–submit if last names are different, i.e., birth certificate, marriage certificate, etc.
Note: For Aunt/Uncle over 65 years old to Niece/Nephew transfers only, the Gift Title Transfers – Certified Statement
Form VR-299 may be used in place of proof of relationship
Lien Release (if subject to a lien)–Maryland’s lien release is a Notice of Security Interest Filing, properly
released on the front by the lien holder’s representative; or a Letter on Lien Holder’s Letterhead releasing the
lien. If the lien is not released, a letter from the lien holder on letterhead to authorize the change in ownership and
state whether or not the lien contract has changed or remains the same, is required. The letter must include the
year, make and vehicle identification number and specifically indicate to whom the vehicle is to be transferred.
Note: Gifts between husband and wife with an open lien are excise tax exempt, but still require a letter of
permission from the lien holder.
Note: Gifts between parents and children with an open lien need a letter signed by both, stating who made the
down payment, paid the taxes, made all payments, and will continue to make the payments. If the receiver of the
vehicle did not make all of the above payments, the transaction is taxable at 6% of the vehicle book value for
vehicles less than 7 years old; or for vehicles 7 years old and older, the minimum tax of $38.40 ($19.20 for trailers).
Letter of permission from the lien holder as stated above is, also required.
Note: Gifts with open liens between relationships “other than” husband wife, and special conditions as
stated above for parents and children, must pay excise tax.
Maryland Safety Inspection is not needed for transfers between husband/wife, parents/children, or transfers
where the title is being transferred from joint ownership to one of the owner’s individual names. ALL OTHER
RELATIONSHIPS REQUIRE MARYLAND SAFETY INSPECTION. Note: If an inspection certificate is required but not
provided, the customer may complete a Temporary Inspection Waiver Form VR-129 to obtain a 30-day temporary
registration. The cost of a temporary registration is $20.00 and is in addition to all other required fees. If temporary
registration is issued, the regular registration fee for the vehicle will be charged when the safety inspection certificate
is submitted. Once the vehicle passes, the inspection certificate will be sent electronically to the MVA.
Taxes–Excise tax is “exempt” for vehicles currently titled in Maryland and being transferred to: a spouse, son,
daughter, grandchild, parent, sister, brother, grandparent, father-in-law, mother-in-law, son-in-law, or daughter-in- law
of the vehicle owner and no money or other valuable consideration is involved in the transfer. Surviving spouse is exempt
from excise tax when transferring the title from decedent with proof of relationship. Transfers from Aunt/Uncle over 65 years
of age to Niece/Nephew are excise tax exempt.
Registration Card–Submit the registration card if transferring tags. Tags may be transferred to a vehicle in the same
owner’s name, between parents and children, and between husband and wife. Tags may only be transferred to vehicles
of the same class.
New Tags-If purchasing tags, submit the two-year registration fee (including surcharge) for the class of tags
desired. Only trucks (1-ton and larger) and tractors pay a one-year registration fee. See fees for registration plates
under the Vehicle Services heading at www.mva.maryland.gov. All classes of vehicles have staggered registration
and the month of titling will be the month of registration renewal.
Tag transfer fee is $10.00. If the tags being transferred are valid for less than a year, there will also be an
additional year’s registration fee and surcharge collected.
Title Fee $100.00, mopeds, and motor scooters $20.00. Surviving spouse is exempt from title fee when transferring
the title from decedent with proof of relationship.
Lien Filing Fee $20.00 for each lien recorded (if applicable)–Lien filing fee is not required for existing liens to
be recorded if the letter of permission from the lien holder states that the lien contract remains the same.
Note: Gifts of vehicles “not previously titled in Maryland” between family members are subject to
excise tax and a Maryland Safety Inspection.