Georgia TAVT calculator

What TAVT is

Title ad valorem tax is a one-time charge paid when a vehicle is titled in Georgia, in place of the annual ad valorem property tax that applied before. The Code section is O.C.G.A. 48-5C-1, titled "Alternative ad valorem taxation of motor vehicles; title ad valorem tax fee." It states that the state and local portions together are 7 percent of the fair market value of the motor vehicle (a lower combined 6.6 percent applied from January 1, 2020 through June 30, 2023, and the section says so in the same sentence). The county tag agent collects the combined amount when the title application is filed, and the Code splits the proceeds between the state (35 percent) and local governments (65 percent).

Because the tax is paid at titling and not each year, there is no yearly TAVT bill. Registration (tag) fees are separate and this page does not estimate them. Georgia taxes the fair market value the state assigns, which can differ from the price paid; use the DOR TAVT estimator for the exact figure.

What counts as fair market value

The answer depends on where you bought the vehicle. For a used vehicle bought from a dealer, other than a seller-financed sale, the value is the retail selling price less any trade-in credit. For a used vehicle bought from a private seller, or a used vehicle sold under a seller-financed arrangement, the value is the average of the current fair market value and the current wholesale value listed in the revenue commissioner's assessment manual, which is based on a recognized industry pricing guide. A county tag agent can deviate from that book figure on written application with supporting papers, such as a bill of sale, odometer statement, or guide values, based on mileage and condition.

For a new vehicle the value is the retail selling price less trade-in credit and any rebate, and the retail price includes labor, freight, delivery, dealer fees and similar charges, accessories, dealer add-ons and mark-ups. It excludes the federal retailers' excise tax, extended warranties, service contracts, maintenance agreements and finance, insurance and interest charges billed separately. The trade-in credit applies only if the owner's name and the VIN of the trade-in appear on the bill of sale. That is why the calculator has fields for the trade-in and for rebates, and why a trade-in credit is easy to lose by omitting a VIN.

Rates other than 7 percent

The Code carves out several lower rates. A person who must register in Georgia a vehicle that was registered in the state where they formerly lived, and who must apply for a Georgia title, pays a combined 3 percent. When the owner of a vehicle that has already been through TAVT dies, an immediate family member who receives it by will or inheritance pays one quarter of one percent as state tax and one quarter of one percent as local tax, a combined 0.5 percent. A transfer after a divorce decree or court order for a vehicle already subject to TAVT is one half of one percent state plus one half of one percent local, a combined 1 percent. Vehicles of the 1963 through 1989 model years are taxed at 0.5 percent state plus 0.5 percent local, a combined 1 percent.

Other categories exist: a salvage title brings a state fee of 1 percent, qualifying nonprofit organizations pay 1 percent, rental vehicle concerns can qualify for a lower combined 1.25 percent if they meet the sales-tax test in the section, and the commissioner may allow seller-financed used-vehicle sales to be assessed 2.5 percentage points lower than the standard rate. The calculator covers the five most common situations; for the others, read the section.

Worked examples

Dealer purchase. You buy a used vehicle from a dealer for $30,000 with no trade-in. The tax is 7% of $30,000, which is $2,100.

Move to Georgia. You arrive with a vehicle registered in another state, bought for $42,000, and you hand over a $12,000 trade-in and receive a $1,000 rebate on the new purchase. The taxable value is $42,000 less $12,000 less $1,000, or $29,000. At the 3 percent rate for a new resident the tax is $870. (Whether the new-resident rate fits a given purchase depends on the facts in the Code, including the prior registration, so use the sample as an arithmetic illustration.)

Inherited vehicle. An $18,000 vehicle that already paid TAVT is inherited by an immediate family member. The combined 0.5 percent tax is $90. If it had not yet become subject to TAVT, the Code says the transfer is not subject to it unless the family writes an election to be.

Penalties and timing

The Code says an owner who is required to register a vehicle in Georgia and fails to apply for a title within 60 days of the date registration was required owes a penalty of 10 percent of the state and local title ad valorem tax fees, and after those 60 days interest of 1 percent per month starts on the tax due. The Code also puts penalties on a seller that does not finish the title application and remit the tax to the county tag agent within 30 days of the sale: 5 percent, with further penalties at 60, 90 and 120 days. These deadlines are separate from the tax rate, and the calculator does not add them.

What this does not include

The estimate is only TAVT. It does not include the title fee itself, the tag (registration) fee, a manufacturer's certificate of origin charge, the dealer documentation fee beyond what is already in the retail price, or any retail sales tax. Ask the Department of Revenue how sales tax interacts with TAVT on your purchase. Check the Department of Revenue's motor vehicle pages before paying, because the Code section is updated by the General Assembly, and a 2026 amendment is noted in the section's history.

Sources

• O.C.G.A. 48-5C-1, Alternative ad valorem taxation of motor vehicles; title ad valorem tax fee (2025 Georgia Code, text as published by Justia, read through the Internet Archive): subsections (a)(1) fair market value, (b)(1) 7 percent rate, (b)(3) new residents at 3 percent, (d) inheritance, divorce and family transfers, (d)(17) 1963-1989 vehicles, penalty provisions. The official Georgia Department of Revenue pages could not be read in this session. Read November 2, 2026.

Official handoff: Georgia Department of Revenue motor vehicle pages. Figures on this page were read from the sources above on November 2, 2026 and can change when the legislature or agency updates them; always confirm the amount with Georgia DOR before paying. This page summarizes public sources and does not replace them.