Virginia Gift Bill of Sale

Virginia imposes a 4.15% Motor Vehicle Sales and Use Tax on vehicle transfers — on a $35,000 vehicle, that's $1,452.50 that a properly documented family gift avoids entirely. Use Form VSA 24 and write 'Gift' on the purchase price line, noting the family relationship. Virginia also requires an annual safety inspection, and recipients in Northern Virginia or Hampton Roads must pass an emissions test, so plan for both before the 30-day title deadline.

Virginia Gift Bill of Sale — What You Need to Know

Primary Form

VSA 24

Virginia Motor Vehicle Title Application

Agency

Virginia DMV

Virginia Department of Motor Vehicles

Primary ID Field

VIN

Sales Tax

Title Required

Yes

Title must be transferred within 30 days. On Form VSA 24, write 'Gift' on the purchase price line and state the family relationship. Without this documentation, Virginia will assess 4.15% Motor Vehicle Sales and Use Tax on the vehicle's market value.

Inspection

Required

Inspection Requirements

Virginia requires an annual safety inspection for all vehicles. Emissions testing is additionally required in 68 localities in the Northern Virginia (DC suburbs) and Hampton Roads regions. Recipients registering in these areas must also pass an OBD emissions test.

Virginia Gift Sale — Step-by-Step Checklist

Obtain Form VSA 24 (Virginia Motor Vehicle Title Application) from the Virginia DMV
On VSA 24, write 'Gift' as the purchase price and state the family relationship (e.g., 'parent to child')
Donor signs the back of the existing title, completing the title assignment to the recipient
Recipient gathers the signed title, completed VSA 24, proof of insurance, and photo ID
Visit a Virginia DMV office within 30 days of the gift date
Pay the title fee and registration fees (4.15% Sales and Use Tax waived for qualifying family gifts)
Schedule a Virginia safety inspection at a licensed station — required annually for all Virginia-registered vehicles
If recipient lives in Northern Virginia or Hampton Roads, also schedule an OBD emissions test before or at registration

Common Pitfalls

Not writing 'Gift' and the family relationship on VSA 24 — without it, Virginia DMV will charge 4.15% tax on the vehicle's market value
Missing the 30-day title transfer deadline, which results in penalty fees
Forgetting about the annual safety inspection requirement — Virginia strictly enforces this and vehicles must display a current inspection sticker
Overlooking emissions testing in the 68 Northern Virginia and Hampton Roads localities — many recipients in these densely populated areas are surprised by this requirement
Gifting to in-laws or extended family — only spouse, parent, child, sibling, grandparent, and grandchild qualify for the Sales and Use Tax exemption

Pro Tip

Virginia's gift exemption is straightforward but requires written documentation on VSA 24 — 'Gift' on the purchase price line and the family relationship noted. File within 30 days and don't forget the annual safety inspection.

Virginia Gift Bill of Sale — FAQs

How much Sales and Use Tax does Virginia charge on vehicle transfers, and how does a gift exemption help?

Virginia charges 4.15% of the vehicle's market value. On a $35,000 vehicle, that's $1,452.50. Properly documenting the transfer as a gift between qualifying family members eliminates this tax entirely.

Which family members qualify for Virginia's vehicle gift tax exemption?

Spouse, parent, child, sibling, grandparent, and grandchild qualify. The relationship must be written on Form VSA 24. In-laws, cousins, aunts, and uncles do not qualify for the exemption.

Is Virginia's safety inspection required before the title transfer or after?

The safety inspection must be current for the vehicle to be legally operated. It does not need to be completed before the title transfer itself, but the recipient should schedule it promptly — vehicles without a current sticker cannot be legally driven on Virginia roads.

Which Virginia localities require emissions testing?

The 68 localities requiring OBD emissions testing are in the Northern Virginia (Arlington, Fairfax, Prince William, Loudoun, and others) and Hampton Roads (Norfolk, Virginia Beach, Chesapeake, and others) regions. Check the Virginia DMV website for the complete list.

Can I complete a Virginia gift title transfer by mail?

Virginia DMV allows some transactions by mail, but title transfers for gifts are best handled in person to ensure all documentation is correct and to avoid delays during the 30-day window.

Free Virginia Gift Bill of Sale

Seller Information

Buyer Information

Gift Details

Sale Information