BIR Zonal Values in Basco
Basco is a municipality in Batanes with 6 barangays and 44 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱900 to ₱1,440/sqm, with a median of ₱1,200/sqm. Commercial values range from ₱1,800 to ₱2,700/sqm. The highest residential zonal value is ₱1,440/sqm at National Road in Ihubok I. Basco falls under BIR RDO 013, latest schedule effective 29-July-2015. PSGC code 0200901000.
Batanes, Cagayan Valley · RDO 013 (Tuguegarao City, Cagayan)
DO 057-2015 · Effective: 29-July-2015
PSGC 0200901000
Data last verified 2026-10-14 · see recent updates
Basco Zonal Value Highlights (2026)
- Highest Commercial
- ₱2,700/sqm
- Abad St (From Dita St. to Santana St.(Southside)), Ihubok I
- Highest Residential
- ₱1,440/sqm
- National Road (From Kaspo Fiesta Brgy. Road to Port Road), Ihubok I
- Most Affordable
- ₱900/sqm
- Interior Lots, Chanarian
- Median Residential
- ₱1,200
- Median Commercial
- ₱2,100
- Barangays
- 6
- Streets Indexed
- 44
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Basco
At the median residential zonal value of ₱1,200/sqm:
- For a 50sqm property (zonal basis ₱60,000): estimated CGT ₱3,600, DST ₱900, total ₱4,500.Zonal basis ₱60,000CGT ₱3,600 · DST ₱900₱4,500 estimated total
- For a 100sqm property (zonal basis ₱120,000): estimated CGT ₱7,200, DST ₱1,800, total ₱9,000.Zonal basis ₱120,000CGT ₱7,200 · DST ₱1,800₱9,000 estimated total
- For a 200sqm property (zonal basis ₱240,000): estimated CGT ₱14,400, DST ₱3,600, total ₱18,000.Zonal basis ₱240,000CGT ₱14,400 · DST ₱3,600₱18,000 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 Basco are published under BIR RDO 013 (Tuguegarao City, Cagayan).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱9,000
- Zonal basis
- ₱120,000
- CGT 6%
- ₱7,200
- DST 1.5%
- ₱1,800
6 barangays
Barangays in Basco
- Ihubok IResidential: ₱1,200 - ₱1,440 Commercial: ₱1,800 - ₱2,70017 streets₱1,440from ₱1,200
- KayhuvokanResidential: ₱1,200 - ₱1,440 Commercial: ₱1,800 - ₱2,70017 streets₱1,440from ₱1,200
- ChanarianResidential: ₱900 - ₱1,2002 streets₱1,200from ₱900
- Ihubok IIResidential: ₱900 - ₱1,2004 streets₱1,200from ₱900
- San JoaquinResidential: ₱900 - ₱1,2002 streets₱1,200from ₱900
- San AntonioResidential: ₱9002 streets₱900
Method and law
About These Values
These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan) and represent the minimum taxable value per square meter for properties in Basco.
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
29-July-2015
Last BIR schedule update for Basco.
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.