BIR Zonal Values in Malay
Malay is a municipality in Aklan with 19 barangays and 74 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱35 to ₱180,000/sqm, with a median of ₱2,500/sqm. Commercial values range from ₱1,000 to ₱130,000/sqm. The highest residential zonal value is ₱180,000/sqm at Oceanway Residences (condominium) in Yapak. Malay falls under BIR RDO 071, latest schedule effective July 2, 2021. PSGC code 0600412000.
Aklan, Western Visayas · RDO 071 (Kalibo, Aklan)
DO 010-2021, DO 27-98 · Effective: July 2, 2021
PSGC 0600412000
Data last verified 2026-10-14 · see recent updates
Malay Zonal Value Highlights (2026)
- Highest Commercial
- ₱130,000/sqm
- Fairways and Blue Waters (condominium), Balabag
- Highest Residential
- ₱180,000/sqm
- Oceanway Residences (condominium), Yapak
- Most Affordable
- ₱35/sqm
- Barangay Road (Interior), San Viray
- Median Residential
- ₱2,500
- Median Commercial
- ₱7,906
- Barangays
- 19
- Streets Indexed
- 74
- Buildings / Condos
- 19
Transfer taxes
Estimated transfer taxes in Malay
At the median residential zonal value of ₱2,500/sqm:
- For a 50sqm property (zonal basis ₱125,000): estimated CGT ₱7,500, DST ₱1,875, total ₱9,375.Zonal basis ₱125,000CGT ₱7,500 · DST ₱1,875₱9,375 estimated total
- For a 100sqm property (zonal basis ₱250,000): estimated CGT ₱15,000, DST ₱3,750, total ₱18,750.Zonal basis ₱250,000CGT ₱15,000 · DST ₱3,750₱18,750 estimated total
- For a 200sqm property (zonal basis ₱500,000): estimated CGT ₱30,000, DST ₱7,500, total ₱37,500.Zonal basis ₱500,000CGT ₱30,000 · DST ₱7,500₱37,500 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 Malay are published under BIR RDO 071 (Kalibo, Aklan).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱18,750
- Zonal basis
- ₱250,000
- CGT 6%
- ₱15,000
- DST 1.5%
- ₱3,750
19 barangays
Barangays in Malay
- YapakResidential: ₱4,500 - ₱180,000 Commercial: ₱9,000 - ₱15,00014 streets₱180,000from ₱4,500
- Boracay IslandResidential: ₱4,000 - ₱150,000 Commercial: ₱12,000 - ₱20,0006 streets₱150,000from ₱4,000
- BalabagResidential: ₱8,700 - ₱125,000 Commercial: ₱14,000 - ₱130,0004 streets₱125,000from ₱8,700
- CaticlanResidential: ₱1,100 - ₱125,000 Commercial: ₱1,800 - ₱7,0006 streets₱125,000from ₱1,100
- Manoc-ManocResidential: ₱4,500 - ₱90,000 Commercial: ₱6,700 - ₱20,00011 streets₱90,000from ₱4,500
- SambirayResidential: ₱900 - ₱1,3002 streets₱1,300from ₱900
- PoblacionResidential: ₱600 - ₱1,200 Commercial: ₱1,000 - ₱1,3004 streets₱1,200from ₱600
- ArgaoResidential: ₱500 - ₱1,0002 streets₱1,000from ₱500
- CogonResidential: ₱600 - ₱9002 streets₱900from ₱600
- Cubay NorteResidential: ₱600 - ₱9003 streets₱900from ₱600
- Cubay SurResidential: ₱386 - ₱9003 streets₱900from ₱386
- MotagResidential: ₱600 - ₱900 Commercial: ₱1,5002 streets₱900from ₱600
- BalusbusResidential: ₱450 - ₱800 Commercial: ₱1,2143 streets₱800from ₱450
- NaasugResidential: ₱340 - ₱6002 streets₱600from ₱340
- NabaoyResidential: ₱300 - ₱6002 streets₱600from ₱300
- NapaanResidential: ₱340 - ₱6002 streets₱600from ₱340
- CabulihanResidential: ₱300 - ₱5752 streets₱575from ₱300
- DumlogResidential: ₱340 - ₱5502 streets₱550from ₱340
- San VirayResidential: ₱35 - ₱502 streets₱50from ₱35
Method and law
About These Values
These zonal values are published by BIR RDO 071 (Kalibo, Aklan) and represent the minimum taxable value per square meter for properties in Malay.
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
July 2, 2021
Last BIR schedule update for Malay.
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.