BIR Zonal Values in Calanasan
Calanasan is a municipality in Apayao with 20 barangays and 377 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱35 to ₱316.2/sqm, with a median of ₱54/sqm. Commercial values range from ₱50 to ₱358.7/sqm. The highest residential zonal value is ₱316.2/sqm at Along National Road in Poblacion. Calanasan falls under BIR RDO 011, latest schedule effective 2021-01-02. PSGC code 1408101000.
Apayao, CAR · RDO 011 (Tabuk City, Kalinga)
DO 40-2020 · Effective: 2021-01-02
PSGC 1408101000
Data last verified 2026-10-14 · see recent updates
Calanasan Zonal Value Highlights (2026)
- Highest Commercial
- ₱358.7/sqm
- Along National Road, Poblacion
- Highest Residential
- ₱316.2/sqm
- Along National Road, Poblacion
- Most Affordable
- ₱35/sqm
- All Other Lots (Non-Contiguous Area (Nca)), Butao
- Median Residential
- ₱54
- Median Commercial
- ₱181
- Barangays
- 20
- Streets Indexed
- 377
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Calanasan
At the median residential zonal value of ₱54/sqm:
- For a 50sqm property (zonal basis ₱2,700): estimated CGT ₱162, DST ₱41, total ₱203.Zonal basis ₱2,700CGT ₱162 · DST ₱41₱203 estimated total
- For a 100sqm property (zonal basis ₱5,400): estimated CGT ₱324, DST ₱81, total ₱405.Zonal basis ₱5,400CGT ₱324 · DST ₱81₱405 estimated total
- For a 200sqm property (zonal basis ₱10,800): estimated CGT ₱648, DST ₱162, total ₱810.Zonal basis ₱10,800CGT ₱648 · DST ₱162₱810 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 Calanasan are published under BIR RDO 011 (Tabuk City, Kalinga).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱405
- Zonal basis
- ₱5,400
- CGT 6%
- ₱324
- DST 1.5%
- ₱81
20 barangays
Barangays in Calanasan
- PoblacionResidential: ₱49.5 - ₱316.2 Commercial: ₱358.718 streets₱316.2from ₱49.5
- Santa ElenaResidential: ₱45 - ₱279 Commercial: ₱118.8 - ₱318.620 streets₱279from ₱45
- Santa FilomenaResidential: ₱42.3 - ₱265.5 Commercial: ₱113.4 - ₱304.220 streets₱265.5from ₱42.3
- ParinaResidential: ₱40.9 - ₱242.3 Commercial: ₱102.6 - ₱279.320 streets₱242.3from ₱40.9
- TanglaganResidential: ₱38 - ₱238.3 Commercial: ₱99.9 - ₱275.321 streets₱238.3from ₱38
- BucarotResidential: ₱45 - ₱225.3 Commercial: ₱118.8 - ₱265.321 streets₱225.3from ₱45
- EleazarResidential: ₱41.4 - ₱223.9 Commercial: ₱108.9 - ₱253.320 streets₱223.9from ₱41.4
- NaguilianResidential: ₱41.4 - ₱223.9 Commercial: ₱109.8 - ₱253.820 streets₱223.9from ₱41.4
- Eva PuzonResidential: ₱39.6 - ₱217.9 Commercial: ₱103 - ₱246.821 streets₱217.9from ₱39.6
- SabanganResidential: ₱36 - ₱211.5 Commercial: ₱90 - ₱238.219 streets₱211.5from ₱36
- TubonganResidential: ₱35 - ₱200.7 Commercial: ₱85.5 - ₱229.520 streets₱200.7from ₱35
- TubangResidential: ₱36 - ₱198.9 Commercial: ₱90 - ₱224.821 streets₱198.9from ₱36
- KabugawanResidential: ₱35.5 - ₱197.9 Commercial: ₱94.5 - ₱223.320 streets₱197.9from ₱35.5
- ButaoResidential: ₱35 - ₱194.4 Commercial: ₱86.4 - ₱219.321 streets₱194.4from ₱35
- LubongResidential: ₱35 - ₱194.4 Commercial: ₱86.4 - ₱219.319 streets₱194.4from ₱35
- CadaclanResidential: ₱42.3 - ₱193.4 Commercial: ₱113.4 - ₱222.821 streets₱193.4from ₱42.3
- MacalinoResidential: ₱35 - ₱133 Commercial: ₱242.518 streets₱133from ₱35
- Don Roque Ablan Sr.Residential: ₱38.7 - ₱69.3 Commercial: ₱101.719 streets₱69.3from ₱38.7
- LangnaoResidential: ₱39.6 - ₱46.817 streets₱46.8from ₱39.6
- NamaltuganResidential: ₱45 Commercial: ₱501 street₱45
Method and law
About These Values
These zonal values are published by BIR RDO 011 (Tabuk City, Kalinga) and represent the minimum taxable value per square meter for properties in Calanasan.
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
2021-01-02
Last BIR schedule update for Calanasan.
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.