RDO 013 · Tuguegarao City, Cagayan17 streets100% residential

BIR Zonal Values in Brgy. Uvoy, Mahatao

Uvoy is a barangay in Mahatao, Batanes with 17 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 Uvoy. The average residential zonal value across classified streets is ₱240/sqm (median ₱250/sqm). Street-level residential values range from ₱120 to ₱360 per square meter. The highest-valued residential street is National Road,Antonio St.,Asuncion 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 Uvoy.

Mahatao, 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 0200904004

Uvoy Zonal Value Summary (2026)

Avg. Residential
₱240
/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.

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

Half the streets sit between ₱180 and ₱250.

Streets
17
Median Residential
₱250
Residential Range
₱120-₱360

CGT + DST

Estimate Your Property Tax in Uvoy

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

Property Type

sqm

Based on Uvoy barangay-level residential value of ₱240/sqm

Zonal Basis

100 sqm x ₱240

₱24,000

Capital Gains Tax (6%)
₱1,440
Documentary Stamp Tax (1.5%)
₱360

Estimated Total (CGT + DST)

₱1,800

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. Uvoy?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1National Road,Antonio St.,Asuncion St.,(Northeast,Northwest,Southwest)₱360/sqm
  2. 2Beateria St.,Almendras St.(From National Road to Almendral St.)₱360/sqm
  3. 3Lucero St.,Quezon St.(From M.L. Quezon St.,to Creek)₱300/sqm
  4. 4Roxas St.,Paz St.,Lozano St.,(Northeast and Southwest Sides)₱300/sqm
  5. 5Valdesco St.(Northwest Side)₱250/sqm

Top 5 Most Affordable

  1. 1Bonifacio St.(Northeast and Southwest Sides)₱120/sqm
  2. 2Valdesco St.(Northeast Side)₱180/sqm
  3. 3Along Water Way(Northeast and Southwest Sides)₱180/sqm
  4. 4Creek & Interior Road to Imnajbu(Northeast and Southwest Sides)₱180/sqm
  5. 5Natividad St. & Laurel St.(Northeast and Southwest Sides)₱180/sqm

Zone Type Distribution

  • Residential17 of 17 streets (100%)

By area

Streets by Vicinity

Northeast and Southwest Sides

9 streets | Avg ₱210/sqm

  • Roxas St.,Paz St.,Lozano St.,₱300
  • Along Water Way₱180
  • Jacinto St.&J.A. Santos St.₱250
  • Unnamed St.Beside Mnhs₱250
  • Garcia St. & Quirino St.₱250
  • Creek & Interior Road to Imnajbu₱180
  • Natividad St. & Laurel St.₱180
  • Bonifacio St.₱120
  • All Other Streets₱180

Northeast,Northwest,Southwest

2 streets | Avg ₱300/sqm

  • National Road,Antonio St.,Asuncion St.,₱360
  • Morera St.,Pendiente St.₱240

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Uvoy---
National Road,Antonio St.,Asuncion St.,(Northeast,Northwest,Southwest)
₱360--
Morera St.,Pendiente St.(Northeast,Northwest,Southwest)
₱240--
Lucero St.,Quezon St.(From M.L. Quezon St.,to Creek)
₱300--
Roxas St.,Paz St.,Lozano St.,(Northeast and Southwest Sides)
₱300--
Beateria St.,Almendras St.(From National Road to Almendral St.)
₱360--
Valdesco St.(Northwest Side)
₱250--
Valdesco St.(Northeast Side)
₱180--
Along Water Way(From Seashore to Creek and Moreno St.,)
₱250--
Along Water Way(Northeast and Southwest Sides)
₱180--
Jacinto St.&J.A. Santos St.(Northeast and Southwest Sides)
₱250--
V.Luna St.(Northwest and Southwest Sides)
₱250--
Unnamed St.Beside Mnhs(Northeast and Southwest Sides)
₱250--
Garcia St. & Quirino St.(Northeast and Southwest Sides)
₱250--
Creek & Interior Road to Imnajbu(Northeast and Southwest Sides)
₱180--
Natividad St. & Laurel St.(Northeast and Southwest Sides)
₱180--
Bonifacio St.(Northeast and Southwest Sides)
₱120--
All Other Streets(Northeast and Southwest Sides)
₱180--

FAQ

Frequently Asked Questions about Uvoy

What is the BIR zonal value in Uvoy, Mahatao?
The average residential zonal value across classified streets in Uvoy is ₱240/sqm (median ₱250/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱120 to ₱360/sqm across 17 classified streets. These values are published by BIR RDO 013 (Tuguegarao City, Cagayan).
Which street has the highest zonal value in Uvoy?
National Road,Antonio St.,Asuncion St., has the highest residential zonal value in Uvoy at ₱360 per square meter. It is located Northeast,Northwest,Southwest. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Uvoy?
The most affordable street-level residential zonal value in Uvoy is ₱120/sqm, found on Bonifacio St.. It is located Northeast and Southwest Sides. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Uvoy?
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 ₱240/sqm, a 100 sqm lot would have a CGT of approximately ₱1,440 and a DST of approximately ₱360. 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 Uvoy?
There are 17 streets with published BIR zonal value classifications in Uvoy, Mahatao. The breakdown by zone type: 17 residential (100%).

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 Uvoy, Mahatao.

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.