BIR Zonal Values in Rosario
Rosario is a municipality in Agusan del Sur with 11 barangays and 55 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱100 to ₱2,300/sqm, with a median of ₱2,000/sqm. Commercial values range from ₱150 to ₱3,100/sqm. The highest residential zonal value is ₱2,300/sqm at National Highway in Santa Cruz. Rosario falls under BIR RDO 104, latest schedule effective 2022-11-29. PSGC code 1600307000.
Agusan del Sur, Caraga · RDO 104 (Bayugan City, Agusan del Sur)
DO 081-2022, DO 30-05 · Effective: 2022-11-29
PSGC 1600307000
Data last verified 2026-10-14 · see recent updates
Rosario Zonal Value Highlights (2026)
- Highest Commercial
- ₱3,100/sqm
- National Highway, Santa Cruz
- Highest Residential
- ₱2,300/sqm
- National Highway, Santa Cruz
- Most Affordable
- ₱100/sqm
- Barangay Road, Maligaya
- Median Residential
- ₱2,000
- Median Commercial
- ₱1,575
- Barangays
- 11
- Streets Indexed
- 55
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Rosario
At the median residential zonal value of ₱2,000/sqm:
- For a 50sqm property (zonal basis ₱100,000): estimated CGT ₱6,000, DST ₱1,500, total ₱7,500.Zonal basis ₱100,000CGT ₱6,000 · DST ₱1,500₱7,500 estimated total
- For a 100sqm property (zonal basis ₱200,000): estimated CGT ₱12,000, DST ₱3,000, total ₱15,000.Zonal basis ₱200,000CGT ₱12,000 · DST ₱3,000₱15,000 estimated total
- For a 200sqm property (zonal basis ₱400,000): estimated CGT ₱24,000, DST ₱6,000, total ₱30,000.Zonal basis ₱400,000CGT ₱24,000 · DST ₱6,000₱30,000 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 Rosario are published under BIR RDO 104 (Bayugan City, Agusan del Sur).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱15,000
- Zonal basis
- ₱200,000
- CGT 6%
- ₱12,000
- DST 1.5%
- ₱3,000
11 barangays
Barangays in Rosario
- Santa CruzResidential: ₱2,200 - ₱2,300 Commercial: ₱2,900 - ₱3,1005 streets₱2,300from ₱2,200
- Bayugan 3Residential: ₱2,000 - ₱2,200 Commercial: ₱2,700 - ₱2,9005 streets₱2,200from ₱2,000
- PoblacionResidential: ₱1,900 - ₱2,200 Commercial: ₱2,700 - ₱2,90014 streets₱2,200from ₱1,900
- Wasi-anResidential: ₱1,900 - ₱2,100 Commercial: ₱2,600 - ₱2,9005 streets₱2,100from ₱1,900
- LibuacResidential: ₱1,465 Commercial: ₱2,1504 streets₱1,465
- NoveleResidential: ₱900 Commercial: ₱1,0003 streets₱900
- CabantaoResidential: ₱800 Commercial: ₱1,0004 streets₱800
- MarfilResidential: ₱8004 streets₱800
- CabawanResidential: ₱750 Commercial: ₱1,0004 streets₱750
- TagbayaganResidential: ₱700 Commercial: ₱1,0004 streets₱700
- MaligayaResidential: ₱100 Commercial: ₱1503 streets₱100
Rankings
Rankings in Rosario
Method and law
About These Values
These zonal values are published by BIR RDO 104 (Bayugan City, Agusan del Sur) and represent the minimum taxable value per square meter for properties in Rosario.
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
2022-11-29
Last BIR schedule update for Rosario.
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).
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).
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.