RDO 073 · San Jose, AntiqueEffective 8/24/2021PSGC 0600615000

BIR Zonal Values in Sebaste

Sebaste is a municipality in Antique with 8 barangays and 38 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱165 to ₱925/sqm, with a median of ₱350/sqm. Commercial values range from ₱600 to ₱1,600/sqm. The highest residential zonal value is ₱925/sqm at National Rd (East Side) in Poblacion. Sebaste falls under BIR RDO 073, latest schedule effective 8/24/2021. PSGC code 0600615000.

Antique, Western Visayas · RDO 073 (San Jose, Antique)

DO 14-2021 · Effective: 8/24/2021

PSGC 0600615000

Data last verified 2026-10-14 · see recent updates

Browse 8 barangays

Sebaste Zonal Value Highlights (2026)

Highest Commercial
₱1,600/sqm
National Rd (East Side) (Public Market), Poblacion
Highest Residential
₱925/sqm
National Rd (East Side) (Fronting Public Market), Poblacion
Most Affordable
₱165/sqm
All Lots (Interior), Aguila
Median Residential
₱350
Median Commercial
₱1,050
Barangays
8
Streets Indexed
38
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Sebaste

At the median residential zonal value of ₱350/sqm:

  • For a 50sqm property (zonal basis ₱17,500): estimated CGT ₱1,050, DST ₱263, total ₱1,313.Zonal basis ₱17,500CGT ₱1,050 · DST ₱263₱1,313 estimated total
  • For a 100sqm property (zonal basis ₱35,000): estimated CGT ₱2,100, DST ₱525, total ₱2,625.Zonal basis ₱35,000CGT ₱2,100 · DST ₱525₱2,625 estimated total
  • For a 200sqm property (zonal basis ₱70,000): estimated CGT ₱4,200, DST ₱1,050, total ₱5,250.Zonal basis ₱70,000CGT ₱4,200 · DST ₱1,050₱5,250 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 Sebaste are published under BIR RDO 073 (San Jose, Antique).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱2,625

Zonal basis
₱35,000
CGT 6%
₱2,100
DST 1.5%
₱525
Full Transfer Tax Calculator →

Method and law

About These Values

These zonal values are published by BIR RDO 073 (San Jose, Antique) and represent the minimum taxable value per square meter for properties in Sebaste.

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

  1. 8/24/2021

    Last BIR schedule update for Sebaste.

  2. 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).

  3. 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).

  4. 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.