RDO 007 · Bangued, AbraEffective September 4, 2021PSGC 1400127000

BIR Zonal Values in Villaviciosa

Villaviciosa is a municipality in Abra with 8 barangays and 36 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱116.1 to ₱936.9/sqm, with a median of ₱231.3/sqm. Commercial values range from ₱194.4 to ₱1,387.8/sqm. The highest residential zonal value is ₱936.9/sqm at All Lots in Poblacion. Villaviciosa falls under BIR RDO 007, latest schedule effective September 4, 2021. PSGC code 1400127000.

Abra, CAR · RDO 007 (Bangued, Abra)

DO 016-21 · Effective: September 4, 2021

PSGC 1400127000

Data last verified 2026-10-14 · see recent updates

Browse 8 barangays

Villaviciosa Zonal Value Highlights (2026)

Highest Commercial
₱1,387.8/sqm
All Lots (Provincial Road), Poblacion
Highest Residential
₱936.9/sqm
All Lots (Jct Villaviciosa-Pilar-Manabo), Poblacion
Most Affordable
₱116.1/sqm
All Lots (Interior Lots), Ap-Apaya
Median Residential
₱231.3
Median Commercial
₱415
Barangays
8
Streets Indexed
36
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Villaviciosa

At the median residential zonal value of ₱231.3/sqm:

  • For a 50sqm property (zonal basis ₱11,565): estimated CGT ₱694, DST ₱173, total ₱867.Zonal basis ₱11,565CGT ₱694 · DST ₱173₱867 estimated total
  • For a 100sqm property (zonal basis ₱23,130): estimated CGT ₱1,388, DST ₱347, total ₱1,735.Zonal basis ₱23,130CGT ₱1,388 · DST ₱347₱1,735 estimated total
  • For a 200sqm property (zonal basis ₱46,260): estimated CGT ₱2,776, DST ₱694, total ₱3,470.Zonal basis ₱46,260CGT ₱2,776 · DST ₱694₱3,470 estimated total

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Which RDO covers your property?

All zonal values in Villaviciosa are published under BIR RDO 007 (Bangued, Abra).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱1,735

Zonal basis
₱23,130
CGT 6%
₱1,388
DST 1.5%
₱347
Full Transfer Tax Calculator →

Method and law

About These Values

These zonal values are published by BIR RDO 007 (Bangued, Abra) and represent the minimum taxable value per square meter for properties in Villaviciosa.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • 6%Capital Gains Tax (6%)
  • 1.5%Documentary Stamp Tax (1.5%)
  • LGUTransfer Tax (varies by LGU)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

RA 12001 (RPVARA) timeline

  1. September 4, 2021

    Last BIR schedule update for Villaviciosa.

  2. July 5, 2024

    RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).

  3. July 5, 2026

    The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).

  4. Until an SMV is approved

    Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.