RDO 059 · Lipa City, East Batangas8 streets100% residential

BIR Zonal Values in Brgy. Upa, Mataasnakahoy

Upa is a barangay in Mataasnakahoy, Batangas with 8 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 Upa. The average residential zonal value across classified streets is ₱3,063/sqm (median ₱2,500/sqm). Street-level residential values range from ₱1,000 to ₱5,000 per square meter. The highest-valued residential street is Immaculate Subd. at ₱5,000/sqm. Commercial zonal values reach up to ₱8,000/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 Upa.

Mataasnakahoy, 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 0401018017

Upa Zonal Value Summary (2026)

Avg. Residential
₱3,063
/sqm
Avg. Commercial
₱4,875
/sqm
Avg. Industrial
₱2,400
/sqm

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

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

Half the streets sit between ₱2,000 and ₱5,000.

Streets
8
Median Residential
₱2,500
Residential Range
₱1,000-₱5,000
Avg Commercial
₱4,875

CGT + DST

Estimate Your Property Tax in Upa

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

Property Type

sqm

Based on Upa barangay-level residential value of ₱3,063/sqm

Zonal Basis

100 sqm x ₱3,063

₱306,300

Capital Gains Tax (6%)
₱18,378
Documentary Stamp Tax (1.5%)
₱4,595

Estimated Total (CGT + DST)

₱22,973

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. Upa?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Immaculate Subd.(Interior)₱5,000/sqm
  2. 2Sinfrosa Subd.(Interior)₱5,000/sqm
  3. 3Sta. Fe Subd.(Interior)₱5,000/sqm
  4. 4All Other Subdivision(Interior)₱3,000/sqm
  5. 5Provincial Road(Along Provincial Road)₱2,000/sqm

Top 5 Most Affordable

  1. 1All Other Street(Interior)₱1,000/sqm
  2. 2All Other Street(Along Barangay Road)₱1,500/sqm
  3. 3Provincial Road(Along Provincial Road)₱2,000/sqm
  4. 4Provincial Road(Interior)₱2,000/sqm
  5. 5All Other Subdivision(Interior)₱3,000/sqm

Top 3 Commercial Streets

  1. 1Immaculate Subd.(Interior)₱8,000/sqm
  2. 2Sinfrosa Subd.(Interior)₱8,000/sqm
  3. 3Sta. Fe Subd.(Interior)₱7,000/sqm

Top 2 Industrial Streets

  1. 1Provincial Road(Along Provincial Road)₱2,800/sqm
  2. 2All Other Street(Along Barangay Road)₱2,000/sqm

Top 3 General Purpose Streets

  1. 1Provincial Road(Along Provincial Road)₱1,000/sqm
  2. 2Provincial Road(Interior)₱900/sqm
  3. 3All Other Street(Along Barangay Road)₱800/sqm

Zone Type Distribution

  • Residential8 of 8 streets (100%)
  • Commercial8 of 8 streets (100%)
  • Agricultural4 of 8 streets (50%)
  • General Purpose4 of 8 streets (50%)
  • Industrial2 of 8 streets (25%)

By area

Streets by Vicinity

Interior

6 streets | Avg ₱3,500/sqm

  • Provincial Road₱2,000
  • All Other Street₱1,000
  • Immaculate Subd.₱5,000
  • Sinfrosa Subd.₱5,000
  • Sta. Fe Subd.₱5,000
  • All Other Subdivision₱3,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Upa---
Provincial Road(Along Provincial Road)
₱2,000₱3,500₱2,800
Provincial Road(Interior)
₱2,000₱3,000-
All Other Street(Along Barangay Road)
₱1,500₱2,500₱2,000
All Other Street(Interior)
₱1,000₱2,000-
Immaculate Subd.(Interior)
₱5,000₱8,000-
Sinfrosa Subd.(Interior)
₱5,000₱8,000-
Sta. Fe Subd.(Interior)
₱5,000₱7,000-
All Other Subdivision(Interior)
₱3,000₱5,000-

FAQ

Frequently Asked Questions about Upa

What is the BIR zonal value in Upa, Mataasnakahoy?
The average residential zonal value across classified streets in Upa is ₱3,063/sqm (median ₱2,500/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱1,000 to ₱5,000/sqm across 8 classified streets. These values are published by BIR RDO 059 (Lipa City, East Batangas).
Which street has the highest zonal value in Upa?
Immaculate Subd. has the highest residential zonal value in Upa at ₱5,000 per square meter. It is located Interior. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Upa?
The most affordable street-level residential zonal value in Upa is ₱1,000/sqm, found on All Other Street. 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 Upa?
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 ₱3,063/sqm, a 100 sqm lot would have a CGT of approximately ₱18,378 and a DST of approximately ₱4,595. 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 Upa?
There are 8 streets with published BIR zonal value classifications in Upa, Mataasnakahoy. The breakdown by zone type: 8 residential (100%), 8 commercial (100%), 4 agricultural (50%), 4 general purpose (50%), 2 industrial (25%).
What is the commercial zonal value in Upa?
The average commercial zonal value across classified streets in Upa is ₱4,875/sqm. At the street level, commercial values go up to ₱8,000/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 Upa, Mataasnakahoy.

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.