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RDO 094 · Isabela City, BasilanEffective July 20, 2023PSGC 0990101000

BIR Zonal Values in City of Isabela

Isabela is a city in Basilan with 45 barangays and 130 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱150 to ₱725/sqm, with a median of ₱350/sqm. Commercial values range from ₱400 to ₱1,000/sqm. The highest residential zonal value is ₱725/sqm at Municipal Area in Isabela Proper. Isabela falls under BIR RDO 094, latest schedule effective July 20, 2023. PSGC code 0990101000.

Basilan, SOCCSKSARGEN · RDO 094 (Isabela City, Basilan)

DO 031-2023, DO 51-95 · Effective: July 20, 2023

PSGC 0990101000

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

Browse 45 barangays

City of Isabela Zonal Value Highlights (2026)

Highest Commercial
₱1,000/sqm
Roxas Avenue, Isabela Proper
Highest Residential
₱725/sqm
Municipal Area (Along Nca Site N. Valderosa St- Nca Site), Isabela Proper
Most Affordable
₱150/sqm
All Lots (Inner Lot), Sumagdang
Median Residential
₱350
Median Commercial
₱690
Barangays
45
Streets Indexed
130
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in City of Isabela

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 City of Isabela are published under BIR RDO 094 (Isabela City, Basilan).

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 →

45 barangays

Barangays in City of Isabela

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Method and law

About These Values

These zonal values are published by BIR RDO 094 (Isabela City, Basilan) and represent the minimum taxable value per square meter for properties in City of Isabela.

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. July 20, 2023

    Last BIR schedule update for City of Isabela.

  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.