City of Ligao, Albay · RDO 067 (Legazpi City, Albay)
Effective: April 3, 2024
Oma-oma is a barangay in City of Ligao, Albay with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱887 per square meter. Street-level residential values range from ₱150 to ₱1,175 per square meter, with a median of ₱940/sqm. The highest-valued residential street is MAKAEL-CADLUM-OMA-OMA FMR at ₱1,175/sqm. The majority of classified streets (100%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Oma-oma.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Oma-oma barangay-level residential value of ₱887/sqm
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Oma-oma | - | - | - |
↳ ALL LOTS(ALONG BARANGAY ROAD) | ₱940 | - | - |
↳ ALL LOTS(INTERIOR LOTS) | ₱150 | - | - |
↳ MAKAEL-CADLUM-OMA-OMA FMR(ALONG BARANGAY ROAD) | ₱1,175 | - | - |
↳ MAKAEL-CADLUM-OMA-OMA FMR(INTERIOR LOTS) | ₱940 | - | - |
↳ SITIO KARUPAG(ALONG BARANGAY ROAD) | ₱1,175 | - | - |
↳ SITIO KARUPAG(INTERIOR LOTS) | ₱940 | - | - |
These zonal values are published by BIR RDO 067 (Legazpi City, Albay) and represent the minimum taxable value per square meter for properties in Oma-oma, City of Ligao.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.