BIR Zonal Values in Brgy. Santa Maria, Itbayat
Santa Maria is a barangay in Itbayat, Batanes with 19 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan), based on the BIR Department Order covering Santa Maria. The average residential zonal value across classified streets is ₱288/sqm (median ₱297/sqm). Street-level residential values range from ₱180 to ₱360 per square meter. The highest-valued residential street is Loor St at ₱360/sqm. The majority of classified streets (100%) carry residential 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 Santa Maria.
Itbayat, Batanes · RDO 013 (Tuguegarao City, Cagayan)
Data last verified 2026-10-14 · see recent updates
DO 057-2015 · BIR schedule effectivity: 29-July-2015
PSGC 0200902009
Santa Maria Zonal Value Summary (2026)
- Avg. Residential
- ₱288
- /sqm
- Commercial
- -
- none classified
- 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.
Half the streets sit between ₱240 and ₱360.
- Streets
- 19
- Median Residential
- ₱297
- Residential Range
- ₱180-₱360
CGT + DST
Estimate Your Property Tax in Santa Maria
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Santa Maria barangay-level residential value of ₱288/sqm
Zonal Basis
100 sqm x ₱288
₱28,800
- Capital Gains Tax (6%)
- ₱1,728
- Documentary Stamp Tax (1.5%)
- ₱432
Estimated Total (CGT + DST)
₱2,160
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. Santa Maria?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Loor St(From Mayan St. to Roxas St)₱360/sqm
- 2Loor St((Northwest and Northeast))₱360/sqm
- 3Loor St((Northeast and Southeast Side))₱360/sqm
- 4P. Gonzales St.(From Blanca St to Rosario St. (Northeast))₱360/sqm
- 5Tayaro St(From Rosario St to Gato St)₱360/sqm
Top 5 Most Affordable
- 1Provincial Road(Castillo-Cirfumferential)₱180/sqm
- 2National Road(Castillo St. Circumferential Road)₱223/sqm
- 3Provincial Road((Northwest and Southeast Side))₱223/sqm
- 4Circumferential Road(From Mayan St to Dita St., (Northwest Side))₱240/sqm
- 5Provincial Road(Mayan St - Gonzales St.)₱240/sqm
Zone Type Distribution
- Residential19 of 19 streets (100%)
By area
Streets by Vicinity
From Rosario St to Gato St
3 streets | Avg ₱320/sqm
- Tayaro St₱360
- Trail Unnamed St₱240
- All Other Streets₱360
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Santa Maria | - | - | - |
National Road(From Mayan St. to P. Gonzales St.) | ₱297 | - | - |
National Road(Castillo St. Circumferential Road) | ₱223 | - | - |
Quezon St.(From Roxas St. to Magsaysay) | ₱297 | - | - |
Roxas St., Garica St. & Mabini St.(From Quezon St. to National Road) | ₱297 | - | - |
Gordo St., Borlina St., Cabanela St.,(Within 150 Meters From National Road) | ₱297 | - | - |
Agan St(From de Guzman St. to Castillo St.) | ₱297 | - | - |
Circumferential Road(From Mayan St to Dita St., (Northwest Side)) | ₱240 | - | - |
Provincial Road(Mayan St - Gonzales St.) | ₱240 | - | - |
Provincial Road(Cabanela, Horlina and Naquita St.) | ₱240 | - | - |
Provincial Road((Northwest and Southeast Side)) | ₱223 | - | - |
Provincial Road(Castillo-Cirfumferential) | ₱180 | - | - |
Loor St(From Mayan St. to Roxas St) | ₱360 | - | - |
Loor St((Northwest and Northeast)) | ₱360 | - | - |
Loor St((Northeast and Southeast Side)) | ₱360 | - | - |
Loor St(And Loor St. (Northwest & Southeast Side)) | ₱240 | - | - |
P. Gonzales St.(From Blanca St to Rosario St. (Northeast)) | ₱360 | - | - |
Tayaro St(From Rosario St to Gato St) | ₱360 | - | - |
Trail Unnamed St(From Rosario St to Gato St) | ₱240 | - | - |
All Other Streets(From Rosario St to Gato St) | ₱360 | - | - |
FAQ
Frequently Asked Questions about Santa Maria
What is the BIR zonal value in Santa Maria, Itbayat?
Which street has the highest zonal value in Santa Maria?
What is the most affordable zonal value in Santa Maria?
How much is the capital gains tax for property in Santa Maria?
How many streets have BIR zonal values in Santa Maria?
Other Barangays in Itbayat
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 Santa Maria, Itbayat.
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)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.