REN.PH
RDO 059 · Lipa City, East Batangas9 streets77.8% residential

BIR Zonal Values in Brgy. Emmanuel, Cuenca

Emmanuel is a barangay in Cuenca, Batangas with 9 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 059 (Lipa City, East Batangas), based on the BIR Department Order covering Emmanuel. The average residential zonal value across classified streets is ₱790/sqm (median ₱800/sqm). Street-level residential values range from ₱280 to ₱1,300 per square meter. The highest-valued residential street is B. Laqui St.(Cuenca to Batangas City Road) at ₱1,300/sqm. Commercial zonal values reach up to ₱2,300/sqm. The majority of classified streets (88.9%) carry agricultural 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 Emmanuel.

Cuenca, Batangas · RDO 059 (Lipa City, East Batangas)

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

DO 34-22 · BIR schedule effectivity: 2022-07-10

PSGC 0401009009

Emmanuel Zonal Value Summary (2026)

Avg. Residential
₱790
/sqm
Avg. Commercial
₱1,171
/sqm
Avg. Industrial
₱1,650
/sqm

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

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

Half the streets sit between ₱500 and ₱1,300.

Streets
9
Median Residential
₱800
Residential Range
₱280-₱1,300
Avg Commercial
₱1,171

CGT + DST

Estimate Your Property Tax in Emmanuel

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

Property Type

sqm

Based on Emmanuel barangay-level residential value of ₱790/sqm

Zonal Basis

100 sqm x ₱790

₱79,000

Capital Gains Tax (6%)
₱4,740
Documentary Stamp Tax (1.5%)
₱1,185

Estimated Total (CGT + DST)

₱5,925

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. Emmanuel?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1B. Laqui St.(Cuenca to Batangas City Road)(Along Provincial Road)₱1,300/sqm
  2. 2All Other Subdivision(Along the Creek)₱1,300/sqm
  3. 3B. Laqui St.(Cuenca to Batangas City Road)(Interior)₱900/sqm
  4. 4Pulong Gubat(Along Barangay Road)₱800/sqm
  5. 5Pulong Gubat(Interior)₱500/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Interior)₱280/sqm
  2. 2All Other Streets(Along All Other Street)₱450/sqm
  3. 3Pulong Gubat(Interior)₱500/sqm
  4. 4Pulong Gubat(Along Barangay Road)₱800/sqm
  5. 5B. Laqui St.(Cuenca to Batangas City Road)(Interior)₱900/sqm

Top 3 Commercial Streets

  1. 1B. Laqui St.(Cuenca to Batangas City Road)(Along Provincial Road)₱2,300/sqm
  2. 2All Other Subdivision(Along the Creek)₱1,800/sqm
  3. 3B. Laqui St.(Cuenca to Batangas City Road)(Interior)₱1,200/sqm

Top 2 Industrial Streets

  1. 1B. Laqui St.(Cuenca to Batangas City Road)(Along Provincial Road)₱2,150/sqm
  2. 2B. Laqui St.(Cuenca to Batangas City Road)(Interior)₱1,150/sqm

Top 3 General Purpose Streets

  1. 1B. Laqui St.(Cuenca to Batangas City Road)(Along Provincial Road)₱600/sqm
  2. 2B. Laqui St.(Cuenca to Batangas City Road)(Interior)₱440/sqm
  3. 3Pulong Gubat(Along Barangay Road)₱320/sqm

Zone Type Distribution

  • Agricultural8 of 9 streets (88.9%)
  • General Purpose8 of 9 streets (88.9%)
  • Residential7 of 9 streets (77.8%)
  • Commercial7 of 9 streets (77.8%)
  • Industrial2 of 9 streets (22.2%)

By area

Streets by Vicinity

Interior

3 streets | Avg ₱560/sqm

  • B. Laqui St.(Cuenca to Batangas City Road)₱900
  • Pulong Gubat₱500
  • All Other Streets₱280

Along the Creek

3 streets | Avg ₱1,300/sqm

  • Pulong Gubatno residential value
  • All Other Streetsno residential value
  • All Other Subdivision₱1,300

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialInstitutional
Emmanuel----
B. Laqui St.(Cuenca to Batangas City Road)(Along Provincial Road)
₱1,300₱2,300₱2,150₱2,100
B. Laqui St.(Cuenca to Batangas City Road)(Interior)
₱900₱1,200₱1,150-
Pulong Gubat(Along Barangay Road)
₱800₱1,000--
Pulong Gubat(Interior)
₱500₱900--
Pulong Gubat(Along the Creek)
----
All Other Streets(Along All Other Street)
₱450₱600--
All Other Streets(Interior)
₱280₱400--
All Other Streets(Along the Creek)
----
All Other Subdivision(Along the Creek)
₱1,300₱1,800--

FAQ

Frequently Asked Questions about Emmanuel

What is the BIR zonal value in Emmanuel, Cuenca?
The average residential zonal value across classified streets in Emmanuel is ₱790/sqm (median ₱800/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱280 to ₱1,300/sqm across 9 classified streets. These values are published by BIR RDO 059 (Lipa City, East Batangas).
Which street has the highest zonal value in Emmanuel?
B. Laqui St.(Cuenca to Batangas City Road) has the highest residential zonal value in Emmanuel at ₱1,300 per square meter. It is located Along Provincial Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Emmanuel?
The most affordable street-level residential zonal value in Emmanuel is ₱280/sqm, found on All Other Streets. It is located Interior. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Emmanuel?
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 ₱790/sqm, a 100 sqm lot would have a CGT of approximately ₱4,740 and a DST of approximately ₱1,185. 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 Emmanuel?
There are 9 streets with published BIR zonal value classifications in Emmanuel, Cuenca. The breakdown by zone type: 8 agricultural (88.9%), 8 general purpose (88.9%), 7 residential (77.8%), 7 commercial (77.8%), 2 industrial (22.2%).
What is the commercial zonal value in Emmanuel?
The average commercial zonal value across classified streets in Emmanuel is ₱1,171/sqm. At the street level, commercial values go up to ₱2,300/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Cuenca

BalagbagBarangay 1Barangay 2Barangay 3Barangay 4Barangay 5All 21 barangays →

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 Emmanuel, Cuenca.

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)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.