Malinao, Albay · RDO 067 (Legazpi City, Albay)
Effective: April 3, 2024
Payahan is a barangay in Malinao, Albay with 11 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱1,279 per square meter. Street-level residential values range from ₱825 to ₱2,230 per square meter, with a median of ₱895/sqm. The highest-valued residential street is BASCARAN ST at ₱2,230/sqm. Commercial zonal values reach up to ₱4,425/sqm. The majority of classified streets (90.9%) 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 Payahan.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Payahan barangay-level residential value of ₱1,279/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 |
|---|---|---|---|
| Payahan | - | - | - |
↳ BASCARAN ST(COR NAT'L RD-COR SAN JOSE ST) | ₱2,230 | ₱4,425 | - |
↳ GEN. LUNA ST(FR SAN FRANCISCO RIVER-CORNER SAN JOSE ST) | ₱895 | - | - |
↳ PIO GUINTO(COR STA.ANA ST-COR SAN JOSE) | ₱895 | - | - |
↳ RIZAL ST(BURGOS ST-COR BASCARAN RD) | ₱2,180 | - | - |
↳ RIZAL ST(COR NAT'L RD-COR OF BURGOS ST) | ₱1,825 | - | - |
↳ SAN JOAQUIN ST(COR BASCARAN ST-COR BETTS ST) | ₱895 | - | - |
↳ STA. ANA ST(COR NAT'L ROD-COR GEN LUNA ST) | ₱1,250 | - | - |
↳ STA. ANA ST(COR GEN LUNA ST-COR PIO QUINTO) | ₱895 | - | - |
↳ VILLA FRANCIA ST(FR IRRIGATION CANAL-COR OF SAN JOSE ST) | ₱895 | - | - |
↳ ALL OTHER STREETS(FR IRRIGATION CANAL-COR OF SAN JOSE ST) | ₱825 | - | - |
↳ ALL LOTS(FR IRRIGATION CANAL-COR OF SAN JOSE ST) | - | - | - |
These zonal values are published by BIR RDO 067 (Legazpi City, Albay) and represent the minimum taxable value per square meter for properties in Payahan, Malinao.
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.