REN.PH
RDO 011 · Tabuk City, Kalinga20 streets20% residential

BIR Zonal Values in Brgy. Tubongan, Calanasan

Tubongan is a barangay in Calanasan, Apayao with 20 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 011 (Tabuk City, Kalinga), based on the BIR Department Order covering Tubongan. The average residential zonal value across classified streets is ₱83/sqm (median ₱49/sqm). Street-level residential values range from ₱35 to ₱200.7 per square meter. The highest-valued residential street is Along National Road at ₱200.7/sqm. Commercial zonal values reach up to ₱229.5/sqm. The majority of classified streets (80%) 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 Tubongan.

Calanasan, Apayao · RDO 011 (Tabuk City, Kalinga)

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

DO 40-2020 · BIR schedule effectivity: 2021-01-02

PSGC 1408101010

Tubongan Zonal Value Summary (2026)

Avg. Residential
₱83
/sqm
Avg. Commercial
₱158
/sqm
Industrial
-
none classified

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

4 streets, residential ₱/sqm
Each dot is one street

Half the streets sit between ₱38.7 and ₱58.5. 1 street above the average pull it to 1.7 times the median.

Streets
20
Median Residential
₱49
Residential Range
₱35-₱200.7
Avg Commercial
₱158

CGT + DST

Estimate Your Property Tax in Tubongan

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Property Type

sqm

Based on Tubongan barangay-level residential value of ₱83/sqm

Zonal Basis

100 sqm x ₱83

₱8,300

Capital Gains Tax (6%)
₱498
Documentary Stamp Tax (1.5%)
₱125

Estimated Total (CGT + DST)

₱623

Planning to sell this property? We'll handle everything: pricing, buyers, taxes.

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.

What brings you to Brgy. Tubongan?

Rankings

Street Rankings

Top 4 Highest Residential

  1. 1Along National Road₱200.7/sqm
  2. 2Along Barangay Road₱58.5/sqm
  3. 3All Other Lots(Interior Lots)₱38.7/sqm
  4. 4All Other Lots(Non-Contiguous Area (Nca))₱35/sqm

Top 4 Most Affordable

  1. 1All Other Lots(Non-Contiguous Area (Nca))₱35/sqm
  2. 2All Other Lots(Interior Lots)₱38.7/sqm
  3. 3Along Barangay Road₱58.5/sqm
  4. 4Along National Road₱200.7/sqm

Top 2 Commercial Streets

  1. 1Along National Road₱229.5/sqm
  2. 2Along Barangay Road₱85.5/sqm

Zone Type Distribution

  • Agricultural16 of 20 streets (80%)
  • Residential4 of 20 streets (20%)
  • Commercial2 of 20 streets (10%)

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Tubongan---
Along National Road
₱200.7₱229.5-
Along Barangay Road
₱58.5₱85.5-
All Other Lots(Interior Lots)
₱38.7--
All Other Lots(Non-Contiguous Area (Nca))
₱35--
Agricultural Lot(Fishpond)
---
Agricultural Lot(Riceland Irrigated)
---
Agricultural Lot(Coffee Land)
---
Agricultural Lot(Riceland Unirrigated)
---
Agricultural Lot(Forest Land / Timber)
---
Agricultural Lot(Coconut Land)
---
Agricultural Lot(Metallic Mineral Land)
---
Agricultural Lot(Non Metallic Mineral Land)
---
Agricultural Lot(Upland)
---
Agricultural Lot(Citrus Land)
---
Agricultural Lot(Banana Land)
---
Agricultural Lot(Sugar Land)
---
Agricultural Lot(Corn Land)
---
Agricultural Lot(Tobacco Land)
---
Agricultural Lot(Vegetable Land)
---
Agricultural Lot(Other Agricultural Land)
---

FAQ

Frequently Asked Questions about Tubongan

What is the BIR zonal value in Tubongan, Calanasan?
The average residential zonal value across classified streets in Tubongan is ₱83/sqm (median ₱49/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱35 to ₱200.7/sqm across 20 classified streets. These values are published by BIR RDO 011 (Tabuk City, Kalinga).
Which street has the highest zonal value in Tubongan?
Along National Road has the highest residential zonal value in Tubongan at ₱200.7 per square meter. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Tubongan?
The most affordable street-level residential zonal value in Tubongan is ₱35/sqm, found on All Other Lots. It is located Non-Contiguous Area (Nca). This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Tubongan?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱83/sqm, a 100 sqm lot would have a CGT of approximately ₱498 and a DST of approximately ₱125. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Tubongan?
There are 20 streets with published BIR zonal value classifications in Tubongan, Calanasan. The breakdown by zone type: 16 agricultural (80%), 4 residential (20%), 2 commercial (10%).
What is the commercial zonal value in Tubongan?
The average commercial zonal value across classified streets in Tubongan is ₱158/sqm. At the street level, commercial values go up to ₱229.5/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Calanasan

BucarotButaoCadaclanDon Roque Ablan Sr.EleazarEva PuzonAll 20 barangays →

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 Tubongan, 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)

Source RDONot necessarily where you file

Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.