RDO 059 · Lipa City, East Batangas9 streets100% residential

BIR Zonal Values in Brgy. San Sebastian, City of Lipa

San Sebastian is a barangay in Lipa, 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 San Sebastian. The average residential zonal value across classified streets is ₱5,333/sqm (median ₱5,500/sqm). Street-level residential values range from ₱3,000 to ₱8,000 per square meter. The highest-valued residential street is Mk Lina St at ₱8,000/sqm. Commercial zonal values reach up to ₱12,000/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 San Sebastian.

City of Lipa, 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 0401014008

San Sebastian Zonal Value Summary (2026)

Avg. Residential
₱5,333
/sqm
Avg. Commercial
₱8,278
/sqm
Avg. Industrial
₱7,800
/sqm

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

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

Half the streets sit between ₱4,000 and ₱6,000.

Streets
9
Median Residential
₱5,500
Residential Range
₱3,000-₱8,000
Avg Commercial
₱8,278

CGT + DST

Estimate Your Property Tax in San Sebastian

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

Property Type

sqm

Based on San Sebastian barangay-level residential value of ₱5,333/sqm

Zonal Basis

100 sqm x ₱5,333

₱533,300

Capital Gains Tax (6%)
₱31,998
Documentary Stamp Tax (1.5%)
₱8,000

Estimated Total (CGT + DST)

₱39,998

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. San Sebastian?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Mk Lina St(Along Provincial Road)₱8,000/sqm
  2. 2Mk Lina St(Interior)₱7,000/sqm
  3. 3Katipunan Road(Along Provincial Road)₱6,000/sqm
  4. 4Lorenzo Village(Interior)₱5,500/sqm
  5. 5San Jose Subd(Interior)₱5,500/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Interior)₱3,000/sqm
  2. 2All Other Streets(Along All Other Streets)₱4,000/sqm
  3. 3Other Subdivisions(Interior)₱4,000/sqm
  4. 4Katipunan Road(Interior)₱5,000/sqm
  5. 5Lorenzo Village(Interior)₱5,500/sqm

Top 3 Commercial Streets

  1. 1Mk Lina St(Along Provincial Road)₱12,000/sqm
  2. 2Mk Lina St(Interior)₱11,000/sqm
  3. 3Katipunan Road(Along Provincial Road)₱10,000/sqm

Top 3 Industrial Streets

  1. 1Mk Lina St(Along Provincial Road)₱10,000/sqm
  2. 2Mk Lina St(Interior)₱9,000/sqm
  3. 3Katipunan Road(Along Provincial Road)₱8,000/sqm

Top 3 General Purpose Streets

  1. 1Mk Lina St(Along Provincial Road)₱2,500/sqm
  2. 2Mk Lina St(Interior)₱2,300/sqm
  3. 3Katipunan Road(Along Provincial Road)₱2,000/sqm

Zone Type Distribution

  • Residential9 of 9 streets (100%)
  • Commercial9 of 9 streets (100%)
  • Industrial6 of 9 streets (66.7%)
  • General Purpose6 of 9 streets (66.7%)
  • Agricultural1 of 9 streets (11.1%)

By area

Streets by Vicinity

Interior

6 streets | Avg ₱5,000/sqm

  • Mk Lina St₱7,000
  • Katipunan Road₱5,000
  • All Other Streets₱3,000
  • Lorenzo Village₱5,500
  • San Jose Subd₱5,500
  • Other Subdivisions₱4,000

Along Provincial Road

2 streets | Avg ₱7,000/sqm

  • Mk Lina St₱8,000
  • Katipunan Road₱6,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialInstitutional
San Sebastian----
Mk Lina St(Along Provincial Road)
₱8,000₱12,000₱10,000₱9,000
Mk Lina St(Interior)
₱7,000₱11,000₱9,000₱8,000
Katipunan Road(Along Provincial Road)
₱6,000₱10,000₱8,000₱7,000
Katipunan Road(Interior)
₱5,000₱8,000₱7,500₱6,500
All Other Streets(Along All Other Streets)
₱4,000₱7,500₱7,000₱6,000
All Other Streets(Interior)
₱3,000₱6,000₱5,300₱5,000
Lorenzo Village(Interior)
₱5,500₱7,500--
San Jose Subd(Interior)
₱5,500₱7,500--
Other Subdivisions(Interior)
₱4,000₱5,000--

FAQ

Frequently Asked Questions about San Sebastian

What is the BIR zonal value in San Sebastian, City of Lipa?
The average residential zonal value across classified streets in San Sebastian is ₱5,333/sqm (median ₱5,500/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱3,000 to ₱8,000/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 San Sebastian?
Mk Lina St has the highest residential zonal value in San Sebastian at ₱8,000 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 San Sebastian?
The most affordable street-level residential zonal value in San Sebastian is ₱3,000/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 San Sebastian?
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 ₱5,333/sqm, a 100 sqm lot would have a CGT of approximately ₱31,998 and a DST of approximately ₱8,000. 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 San Sebastian?
There are 9 streets with published BIR zonal value classifications in San Sebastian, City of Lipa. The breakdown by zone type: 9 residential (100%), 9 commercial (100%), 6 industrial (66.7%), 6 general purpose (66.7%), 1 agricultural (11.1%).
What is the commercial zonal value in San Sebastian?
The average commercial zonal value across classified streets in San Sebastian is ₱8,278/sqm. At the street level, commercial values go up to ₱12,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

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 San Sebastian, City of Lipa.

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.