BIR Zonal Values in Balete
Balete is a municipality in Batangas with 13 barangays and 65 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱250 to ₱9,000/sqm, with a median of ₱900/sqm. Commercial values range from ₱300 to ₱13,000/sqm. The highest residential zonal value is ₱9,000/sqm at Alta del Lago / Mozzafiato in Alangilan. Balete falls under BIR RDO 059, latest schedule effective 2022-07-10. PSGC code 0401004000.
Batangas, CALABARZON · RDO 059 (Lipa City, East Batangas)
DO 34-22 · Effective: 2022-07-10
PSGC 0401004000
Data last verified 2026-10-14 · see recent updates
Balete Zonal Value Highlights (2026)
- Highest Commercial
- ₱13,000/sqm
- Alta del Lago / Mozzafiato (Interior), Alangilan
- Highest Residential
- ₱9,000/sqm
- Alta del Lago / Mozzafiato (Interior), Alangilan
- Most Affordable
- ₱250/sqm
- All Other Streets (Interior), Calawit
- Median Residential
- ₱900
- Median Commercial
- ₱1,400
- Barangays
- 13
- Streets Indexed
- 65
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Balete
At the median residential zonal value of ₱900/sqm:
- For a 50sqm property (zonal basis ₱45,000): estimated CGT ₱2,700, DST ₱675, total ₱3,375.Zonal basis ₱45,000CGT ₱2,700 · DST ₱675₱3,375 estimated total
- For a 100sqm property (zonal basis ₱90,000): estimated CGT ₱5,400, DST ₱1,350, total ₱6,750.Zonal basis ₱90,000CGT ₱5,400 · DST ₱1,350₱6,750 estimated total
- For a 200sqm property (zonal basis ₱180,000): estimated CGT ₱10,800, DST ₱2,700, total ₱13,500.Zonal basis ₱180,000CGT ₱10,800 · DST ₱2,700₱13,500 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 Balete are published under BIR RDO 059 (Lipa City, East Batangas).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱6,750
- Zonal basis
- ₱90,000
- CGT 6%
- ₱5,400
- DST 1.5%
- ₱1,350
13 barangays
Barangays in Balete
- AlangilanResidential: ₱400 - ₱9,000 Commercial: ₱800 - ₱13,0008 streets₱9,000from ₱400
- MakinaResidential: ₱700 - ₱9,000 Commercial: ₱1,200 - ₱13,0009 streets₱9,000from ₱700
- PalsaraResidential: ₱700 - ₱9,000 Commercial: ₱1,200 - ₱13,00010 streets₱9,000from ₱700
- PoblacionResidential: ₱1,000 - ₱3,000 Commercial: ₱2,000 - ₱4,0007 streets₱3,000from ₱1,000
- MalabananResidential: ₱1,200 - ₱2,500 Commercial: ₱2,000 - ₱4,0006 streets₱2,500from ₱1,200
- SalaResidential: ₱400 - ₱1,200 Commercial: ₱1,000 - ₱2,0005 streets₱1,200from ₱400
- MagapiResidential: ₱600 - ₱1,000 Commercial: ₱800 - ₱2,0004 streets₱1,000from ₱600
- PaligawanResidential: ₱800 - ₱1,000 Commercial: ₱1,500 - ₱2,0002 streets₱1,000from ₱800
- LoocResidential: ₱350 - ₱700 Commercial: ₱600 - ₱1,0005 streets₱700from ₱350
- SampalocanResidential: ₱400 - ₱500 Commercial: ₱600 - ₱7002 streets₱500from ₱400
- SolisResidential: ₱350 - ₱500 Commercial: ₱500 - ₱6002 streets₱500from ₱350
- San SebastianResidential: ₱250 - ₱400 Commercial: ₱350 - ₱5003 streets₱400from ₱250
- CalawitResidential: ₱250 - ₱350 Commercial: ₱300 - ₱4002 streets₱350from ₱250
Method and law
About These Values
These zonal values are published by BIR RDO 059 (Lipa City, East Batangas) and represent the minimum taxable value per square meter for properties in Balete.
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
2022-07-10
Last BIR schedule update for Balete.
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.