How to Gift a Car in Idaho in 2026
In Idaho, gifting a motor vehicle constitutes a transfer of ownership from one person to another without monetary consideration. The transfer is executed through Idaho's title and registration system managed by county assessors' motor vehicle offices. Under Idaho Code § 49-502, no person may sell or otherwise dispose of a vehicle without delivery to the transferee of the certificate of title with proper assignment.
How Does Gifting a Car in Idaho Work?
A vehicle gift transfer in Idaho involves the donor signing over an existing title and the recipient filing for a new title and registration within thirty days of acquiring the vehicle. The process begins when the donor completes the necessary sections of the current title document and submits a Release of Liability form (ITD 3858) within five days of the transfer. The recipient then takes the signed title and other required documents to their county assessor's motor vehicle office to apply for a new title and register the vehicle in their name.
Idaho Car Gifting Rules You Should Know
Transferring a vehicle as a gift in Idaho requires compliance with state law governing title delivery and assignment, proper signature execution, odometer disclosure, liability release notification, and use tax certification.
Title Status
All motor vehicles required to be registered in Idaho must be titled with the Idaho Transportation Department through a county assessor's motor vehicle office. The certificate of title evidences ownership and is essential before registration can be issued. A new title is generated each time ownership transfers to a new person, and the title document contains sections for the previous owner to assign their interest to the new owner.
When the current owner signs the title to transfer it to a new owner, the signature must match the name as it appears on the front of the existing title. Idaho county assessor offices will verify that signatures align with records on file. If the vehicle is registered in joint ownership with the names joined by "and," both owners must sign the title for the transfer to be valid. If the names are joined by "or," either owner may sign to complete the transfer. If there is a discrepancy between the name on the title and the name of the person signing, the transaction may be rejected or delayed.
A properly executed title with the donor's assignment and the recipient's acceptance on the reverse side is the primary document required to establish the transfer. If an existing title cannot be obtained (for example, if the title was lost or damaged), the recipient may apply for a Duplicate Idaho Title (ITD 3367) or use a Conditional Title Statement of Facts (ITD 3405) with supporting documentation such as a Bill of Sale (ITD 3738). These alternatives require additional processing steps and documentation.
License Plates
Under Idaho Code § 49-434, a license plate cannot be transferred to another owner when ownership of a vehicle changes. When a vehicle is gifted, the current registration and license plates do not transfer to the new owner. The donor may cancel the registration for that vehicle at the time the title is transferred, or the registration may be automatically terminated when the new title is issued in the recipient's name. The recipient must obtain new license plates when registering the vehicle, which are issued after the new title and registration are approved.
If the recipient wishes to retain the existing license plate for transfer to another vehicle in their personal possession, special procedures apply, and the recipient should contact their county assessor's motor vehicle office for guidance on plate retention and transfer procedures.
Taxes and Fees
A gift transfer of a motor vehicle is exempt from Idaho's sales and use tax if both parties execute Form ST-133GT (Use Tax Exemption Certificate – Gift Transfer Affidavit). This affidavit must be completed and signed by both the donor and recipient, certifying that no payment, promise of payment, or debt assumption occurred in connection with the transfer. The affidavit must be submitted to the county assessor's motor vehicle office along with the title application.
The recipient must pay applicable title and registration fees to the county assessor's motor vehicle office. Title fees consist of a state title fee of $14.00 plus a county-specific administrative fee, which varies by county. County title administrative fees range from $0.00 to $18.75, resulting in total title fees ranging from $14.00 to $32.75, depending on the county. A county fee schedule is available through the Idaho Transportation Department.
Vehicle registration fees vary by vehicle type, age, and weight. County-specific registration administrative fees are added to the state registration fee. A registration fee estimator is available to calculate the total registration cost based on vehicle specifications and county of residence.
Step-By-Step Process To Gift a Car in Idaho
Step 1: Complete the certificate of title assignment. The donor must sign the front of the current certificate of title in the section designated for the transferor. The donor's signature must exactly match the name as it appears on the title. If the vehicle is titled in two names joined by "and," both owners must sign. If the names are joined by "or," either owner may sign. The donor must also print their name and complete the date of transfer.
Step 2: Complete odometer disclosure if applicable. For vehicles manufactured in 2011 or later and weighing under 16,000 pounds, the donor must enter the vehicle's current odometer reading on the title or on a separate odometer disclosure statement. The donor should note the accuracy of the reading and certify that it is correct to the best of their knowledge.
Step 3: File Release of Liability within five days. The donor must complete and file a Release of Liability form (ITD 3858) with the county assessor's motor vehicle office within five days of the transfer date. A $3.50 filing fee is required. This form notifies Idaho's DMV that the donor is no longer responsible for the vehicle and protects the donor from liability for traffic violations, accidents, or unpaid registration fees incurred after the transfer.
Step 4: Provide documents to the recipient. The donor must give the recipient the original title with the donor's signature and odometer reading completed, the current registration certificate, and any lienholder documentation if applicable. The donor should also inform the recipient of the importance of completing the registration within thirty days and of obtaining liability insurance before operating on public roads.
Step 5: Recipient completes title application. The recipient must print and sign their name on the reverse side of the certificate of title in the section designated for the new owner. If the recipient is applying as a business entity rather than an individual, the recipient's legal business name must be used, and proof of authorization may be required. The recipient must also enter the date on which they received the vehicle.
Step 6: Prepare gift transfer affidavit. If the recipient wishes to claim the gift transfer exemption from Idaho's use tax, the recipient must obtain a Use Tax Exemption Certificate – Gift Transfer Affidavit (Form ST-133GT) from the Idaho State Tax Commission website or from the county assessor's motor vehicle office. Both the donor and recipient must sign this form, certifying under penalty of perjury that no payment or consideration of any kind was exchanged.
Step 7: Submit title application to county assessor's motor vehicle office within thirty days. The recipient must take the signed and completed title, the gift transfer affidavit (if claiming tax exemption), proof of Idaho liability insurance, identification, and applicable fees to the county assessor's motor vehicle office. The submission must occur within thirty days of the date the recipient acquired the vehicle, or a late-filing penalty of $20.00 will be assessed. Some county assessor offices accept mail submissions if accompanied by a Power of Attorney (ITD 3368) authorizing the county assessor to sign the application on the recipient's behalf.
Step 8: Obtain vehicle identification number (VIN) inspection if required. If the vehicle is entering Idaho from another state or being titled in Idaho for the first time, a VIN inspection must be completed by a law enforcement officer, DMV employee, military police officer, or a licensed Idaho vehicle dealer. This inspection verifies that the vehicle identification number matches the title document and confirms the vehicle's identity.
Step 9: Pay fees and obtain registration. The recipient must pay all applicable title, registration, and county administrative fees. The title fee consists of the $14.00 state title fee plus the county administrative fee. The registration fee depends on the vehicle's age, type, and weight, as well as any applicable county administrative fees. Once payment is received and documents are verified, the county assessor's office will issue a new title in the recipient's name and issue new license plates and a registration certificate.
Step 10: Obtain liability insurance and complete registration. Before the recipient can legally operate the vehicle on public roads in Idaho, the recipient must obtain motor vehicle liability insurance meeting Idaho's minimum requirements: $25,000 per person and $50,000 per accident for bodily injury liability and $15,000 for property damage liability. Proof of insurance must be provided when registering the vehicle. The DMV will suspend registration if insurance lapses, so the recipient must maintain continuous coverage.
Documents Needed for Gifting a Car in Idaho
The following documents are required to complete a vehicle gift transfer in Idaho:
- The current certificate of title with the donor's signature and odometer reading (if applicable) completed on the front
- The Release of Liability form (ITD 3858), signed by the donor and submitted within five days of transfer (fee: $3.50)
- The Use Tax Exemption Certificate – Gift Transfer Affidavit (Form ST-133GT), signed by both donor and recipient (if claiming tax exemption)
- Proof of Idaho liability insurance in the recipient's name, meeting minimum coverage requirements ($25,000 per person / $50,000 per accident bodily injury; $15,000 property damage)
- Valid government-issued photo identification for the recipient (driver's license, state ID, or passport)
- The most recent vehicle registration certificate
- Vehicle Identification Number (VIN) inspection form (if vehicle is from out-of-state or never titled in Idaho)
- Power of Attorney (ITD 3368) (if recipient is applying by mail and cannot appear in person; the power of attorney must be signed by the applicant and fully describe the vehicle)
- Bill of Sale (ITD 3738) (if the original title cannot be provided; this requires additional steps including filing a Conditional Title Statement of Facts (ITD 3405))
If the vehicle is jointly owned and the owners' names are joined by "and," both owners must provide identification and sign the title. If a lienholder is named on the current title, the lienholder must release their interest in writing or sign the title to acknowledge the transfer.
Applicable Fees and Taxes When Gifting a Car in Idaho
The following table summarizes the fees and costs associated with transferring a vehicle as a gift in Idaho:
| Fee Category | Amount | Notes |
|---|---|---|
| State Title Fee | $14.00 | Base title fee |
| County Title Admin Fee | $0.00 – $18.75 | Varies by county (see county fee schedule) |
| Total Title Fee (State + County) | $14.00 – $32.75 | Combined |
| Release of Liability Filing Fee | $3.50 | Must be paid by donor within 5 days |
| Late Title Filing Penalty | $20.00 | If application submitted after 30 days |
| Passenger Vehicle Registration (1–2 years old) | $69.00 | Base registration fee |
| Passenger Vehicle Registration (3–6 years old) | $57.00 | Base registration fee |
| Passenger Vehicle Registration (7+ years old) | $45.00 | Base registration fee |
| Electric Vehicle Additional Annual Fee | $140.00 | In addition to registration fee |
| Plug-in Hybrid Vehicle Additional Annual Fee | $75.00 | In addition to registration fee |
| County Registration Admin Fee | Varies by county | See county fee schedule |
When a vehicle transfer qualifies as a gift under Idaho law, it is not subject to sales or use tax. To claim this exemption, the recipient and donor must file the Use Tax Exemption Certificate – Gift Transfer Affidavit (Form ST-133GT) with the county assessor's motor vehicle office when applying for the title. Failure to file this form may result in the assessment of use tax on the vehicle's value. Questions about gift tax treatment should be directed to the Idaho State Tax Commission.
Contact Information
Idaho Transportation Department, Division of Motor Vehicles
Post Office Box 34, Boise, ID 83707
Phone: (208) 584-4343
Official Website: Idaho Transportation Department – Vehicle Titles and Registration
