RDO 058 · Batangas City, West Batangas21 streets33.3% residential

BIR Zonal Values in Brgy. Calayo, Nasugbu

Calayo is a barangay in Nasugbu, Batangas with 21 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 058 (Batangas City, West Batangas), based on the BIR Department Order covering Calayo. The average residential zonal value across classified streets is ₱2,243/sqm (median ₱1,500/sqm). Street-level residential values range from ₱700 to ₱4,500 per square meter. The highest-valued residential street is All Other Streets at ₱4,500/sqm. Commercial zonal values reach up to ₱9,000/sqm. The majority of classified streets (90.5%) 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 Calayo.

Nasugbu, Batangas · RDO 058 (Batangas City, West Batangas)

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

DO 35-2022 · BIR schedule effectivity: 2022-07-23

PSGC 0401019020

Calayo Zonal Value Summary (2026)

Avg. Residential
₱2,243
/sqm
Avg. Commercial
₱3,914
/sqm
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.

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

Half the streets sit between ₱1,200 and ₱4,000.

Streets
21
Median Residential
₱1,500
Residential Range
₱700-₱4,500
Avg Commercial
₱3,914

CGT + DST

Estimate Your Property Tax in Calayo

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

Property Type

sqm

Based on Calayo barangay-level residential value of ₱2,243/sqm

Zonal Basis

100 sqm x ₱2,243

₱224,300

Capital Gains Tax (6%)
₱13,458
Documentary Stamp Tax (1.5%)
₱3,365

Estimated Total (CGT + DST)

₱16,823

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. Calayo?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1All Other Streets(Facing West Philippine Sea)₱4,500/sqm
  2. 2Twin Island(Facing West Philippine Sea)₱4,000/sqm
  3. 3All Other Islands(Facing West Philippine Sea)₱3,000/sqm
  4. 4National Road(Along National Road)₱1,500/sqm
  5. 5National Road(Interior)₱1,200/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Interior)₱700/sqm
  2. 2All Other Streets(Along All Other Streets)₱800/sqm
  3. 3National Road(Interior)₱1,200/sqm
  4. 4National Road(Along National Road)₱1,500/sqm
  5. 5All Other Islands(Facing West Philippine Sea)₱3,000/sqm

Top 3 Commercial Streets

  1. 1All Other Streets(Facing West Philippine Sea)₱9,000/sqm
  2. 2Twin Island(Facing West Philippine Sea)₱6,000/sqm
  3. 3All Other Islands(Facing West Philippine Sea)₱5,000/sqm

Top 3 General Purpose Streets

  1. 1National Road(Along National Road)₱800/sqm
  2. 2National Road(Interior)₱700/sqm
  3. 3All Other Streets(Along All Other Streets)₱600/sqm

Zone Type Distribution

  • Agricultural19 of 21 streets (90.5%)
  • Residential7 of 21 streets (33.3%)
  • Commercial7 of 21 streets (33.3%)
  • General Purpose4 of 21 streets (19%)

By area

Streets by Vicinity

Facing West Philippine Sea

17 streets | Avg ₱3,833/sqm

  • All Other Resortsno residential value
  • Twin Island₱4,000
  • All Other Islands₱3,000
  • All Other Streets₱4,500
  • Pamana Beach Resortno residential value
  • Calayo Beach Resortno residential value
  • Layolayo Beach Cove Resortno residential value
  • Calayo Green Terraceno residential value
  • Samsarano residential value
  • Tatay Isaac Beach Resortno residential value
  • Mb Coveno residential value
  • Daddy Bono Beach Resortno residential value
  • Lola Nacing's Beach Resortno residential value
  • Seabreeze Beach Lodgeno residential value
  • Sand Bar Beach Resortno residential value
  • Rsam Beach Resort By Cocotelno residential value
  • Bobby's Pearl Oceanview Resortno residential value

Interior

2 streets | Avg ₱950/sqm

  • National Road₱1,200
  • All Other Streets₱700

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialInstitutional
Calayo----
All Other Resorts(Facing West Philippine Sea)
----
Twin Island(Facing West Philippine Sea)
₱4,000₱6,000--
All Other Islands(Facing West Philippine Sea)
₱3,000₱5,000--
National Road(Along National Road)
₱1,500₱2,500-₱1,800
National Road(Interior)
₱1,200₱2,200-₱1,500
All Other Streets(Facing West Philippine Sea)
₱4,500₱9,000--
All Other Streets(Along All Other Streets)
₱800₱1,500-₱1,000
All Other Streets(Interior)
₱700₱1,200-₱800
Pamana Beach Resort(Facing West Philippine Sea)
----
Calayo Beach Resort(Facing West Philippine Sea)
----
Layolayo Beach Cove Resort(Facing West Philippine Sea)
----
Calayo Green Terrace(Facing West Philippine Sea)
----
Samsara(Facing West Philippine Sea)
----
Tatay Isaac Beach Resort(Facing West Philippine Sea)
----
Mb Cove(Facing West Philippine Sea)
----
Daddy Bono Beach Resort(Facing West Philippine Sea)
----
Lola Nacing's Beach Resort(Facing West Philippine Sea)
----
Seabreeze Beach Lodge(Facing West Philippine Sea)
----
Sand Bar Beach Resort(Facing West Philippine Sea)
----
Rsam Beach Resort By Cocotel(Facing West Philippine Sea)
----
Bobby's Pearl Oceanview Resort(Facing West Philippine Sea)
----

FAQ

Frequently Asked Questions about Calayo

What is the BIR zonal value in Calayo, Nasugbu?
The average residential zonal value across classified streets in Calayo is ₱2,243/sqm (median ₱1,500/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱700 to ₱4,500/sqm across 21 classified streets. These values are published by BIR RDO 058 (Batangas City, West Batangas).
Which street has the highest zonal value in Calayo?
All Other Streets has the highest residential zonal value in Calayo at ₱4,500 per square meter. It is located Facing West Philippine Sea. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Calayo?
The most affordable street-level residential zonal value in Calayo is ₱700/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 Calayo?
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 ₱2,243/sqm, a 100 sqm lot would have a CGT of approximately ₱13,458 and a DST of approximately ₱3,365. 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 Calayo?
There are 21 streets with published BIR zonal value classifications in Calayo, Nasugbu. The breakdown by zone type: 19 agricultural (90.5%), 7 residential (33.3%), 7 commercial (33.3%), 4 general purpose (19%).
What is the commercial zonal value in Calayo?
The average commercial zonal value across classified streets in Calayo is ₱3,914/sqm. At the street level, commercial values go up to ₱9,000/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 058 (Batangas City, West Batangas) and represent the minimum taxable value per square meter for properties in Calayo, Nasugbu.

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.