Georgia Vehicle Tax System (TAVT)
Georgia uses the Title Ad Valorem Tax (TAVT) system, which replaced the traditional sales tax and annual ad valorem tax in 2013. This one-time tax is paid at the time of purchase or transfer.
Current TAVT Rates
- Base TAVT Rate: 6.6% of Fair Market Value
- Casual Sales: Same rate applies to private sales
- Out-of-State Purchases: Subject to TAVT when registered
- Leased Vehicles: TAVT paid on full value
Fair Market Value Determination
- New Vehicles: Based on retail selling price
- Used Vehicles: Based on current market value
- Trade-In: Value deducted from taxable amount
- Dealer Fees: Included in taxable amount
Additional Georgia Fees
- Title Fee: $18
- Registration Fee: $20 annually
- License Plate Fee: $20
- Highway Impact Fee: $200 for new EVs
- Specialty Plate Fee: Additional $35+
County-Specific Information
- Fulton/DeKalb: Additional fees may apply
- Emissions Counties: 13 metro Atlanta counties
- Alternative Fuel: Special incentives available
- Heavy Vehicles: Different fee structure
TAVT Exemptions
- Inherited vehicles from immediate family
- Divorce settlements
- Qualifying disabled veterans
- Certain nonprofit organizations
- Military service members under specific conditions
Registration Requirements
- New Residents: 30 days to register
- Insurance: Continuous coverage required
- Emissions: Required in 13 metro counties
- Documentation: Title, ID, proof of insurance
Money-Saving Tips
- Trade-in reduces TAVT amount
- Check for military exemptions
- Consider timing of purchase
- Research market values
Common Questions
- Q: Is TAVT a one-time payment?
A: Yes, replaces annual ad valorem tax
- Q: Can I transfer my plate?
A: Yes, with applicable fees
- Q: How is fair market value determined?
A: Based on Georgia DOR valuation guide