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RDO 022 · Baler, AuroraEffective 11/25/2023PSGC 0307701000

BIR Zonal Values in Baler

Baler is a municipality in Aurora with 13 barangays and 240 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱1,200 to ₱6,500/sqm, with a median of ₱4,700/sqm. Commercial values range from ₱2,300 to ₱11,400/sqm. The highest residential zonal value is ₱6,500/sqm at Quezon St. in Barangay I. Baler falls under BIR RDO 022, latest schedule effective 11/25/2023. PSGC code 0307701000.

Aurora, Central Luzon · RDO 022 (Baler, Aurora)

DO 69-2023 · Effective: 11/25/2023

PSGC 0307701000

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

Browse 13 barangays

Baler Zonal Value Highlights (2026)

Highest Commercial
₱11,400/sqm
Quezon St. (Along Quezon St.), Barangay I
Highest Residential
₱6,500/sqm
Quezon St. (Along Quezon St.), Barangay I
Most Affordable
₱1,200/sqm
All Lots (Interior Lots), Obligacion
Median Residential
₱4,700
Median Commercial
₱7,060
Barangays
13
Streets Indexed
240
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Baler

At the median residential zonal value of ₱4,700/sqm:

  • For a 50sqm property (zonal basis ₱235,000): estimated CGT ₱14,100, DST ₱3,525, total ₱17,625.Zonal basis ₱235,000CGT ₱14,100 · DST ₱3,525₱17,625 estimated total
  • For a 100sqm property (zonal basis ₱470,000): estimated CGT ₱28,200, DST ₱7,050, total ₱35,250.Zonal basis ₱470,000CGT ₱28,200 · DST ₱7,050₱35,250 estimated total
  • For a 200sqm property (zonal basis ₱940,000): estimated CGT ₱56,400, DST ₱14,100, total ₱70,500.Zonal basis ₱940,000CGT ₱56,400 · DST ₱14,100₱70,500 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 Baler are published under BIR RDO 022 (Baler, Aurora).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱35,250

Zonal basis
₱470,000
CGT 6%
₱28,200
DST 1.5%
₱7,050
Full Transfer Tax Calculator →

13 barangays

Barangays in Baler

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Method and law

About These Values

These zonal values are published by BIR RDO 022 (Baler, Aurora) and represent the minimum taxable value per square meter for properties in Baler.

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. 11/25/2023

    Last BIR schedule update for Baler.

  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)

BIR Zonal Values PageRA 12001 (RPVARA) full text

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