Santo Domingo, Albay · RDO 067 (Legazpi City, Albay)
Effective: April 3, 2024
Calayucay is a barangay in Santo Domingo, Albay with 8 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱1,070 per square meter. Street-level residential values range from ₱870 to ₱1,225 per square meter, with a median of ₱1,115/sqm. The highest-valued residential street is SAN ISIDRO ROAD at ₱1,225/sqm. Commercial zonal values reach up to ₱3,800/sqm. The majority of classified streets (75%) carry agricultural 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 Calayucay.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Calayucay barangay-level residential value of ₱1,070/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 |
|---|---|---|---|
| Calayucay | - | - | - |
↳ SAN ISIDRO ROAD(ALONG NATIONAL ROAD) | ₱1,225 | ₱3,800 | - |
↳ ALL LOTS(ALONG BARANGAY ROAD) | ₱1,115 | - | - |
↳ ALL LOTS(INTERIOR LOTS) | ₱870 | - | - |
↳ MANHATTAN BEACH RESORT(INTERIOR LOTS) | - | - | - |
↳ WHITE ROCK (OCEAN VIEW)(INTERIOR LOTS) | - | - | - |
↳ COSTA PALMERA RESORT(INTERIOR LOTS) | - | - | - |
↳ REYES BEACH RESORT(INTERIOR LOTS) | - | - | - |
↳ ALL OTHER RESORTS(INTERIOR LOTS) | - | - | - |
These zonal values are published by BIR RDO 067 (Legazpi City, Albay) and represent the minimum taxable value per square meter for properties in Calayucay, Santo Domingo.
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.