BIR Zonal Values in San Jose
San Jose is a municipality in Batangas with 33 barangays and 123 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱800 to ₱6,000/sqm, with a median of ₱1,800/sqm. Commercial values range from ₱1,000 to ₱9,000/sqm. The highest residential zonal value is ₱6,000/sqm at Maharlika Subd in Banaybanay II. San Jose falls under BIR RDO 059, latest schedule effective 2022-07-10. PSGC code 0401022000.
Batangas, CALABARZON · RDO 059 (Lipa City, East Batangas)
DO 34-22 · Effective: 2022-07-10
PSGC 0401022000
Data last verified 2026-10-14 · see recent updates
San Jose Zonal Value Highlights (2026)
- Highest Commercial
- ₱9,000/sqm
- Maharlika Subd (Along National Road), Banaybanay II
- Highest Residential
- ₱6,000/sqm
- Maharlika Subd (Along National Road), Banaybanay II
- Most Affordable
- ₱800/sqm
- All Other Streets (Interior), Lepute
- Median Residential
- ₱1,800
- Median Commercial
- ₱2,150
- Barangays
- 33
- Streets Indexed
- 123
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in San Jose
At the median residential zonal value of ₱1,800/sqm:
- For a 50sqm 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 100sqm 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
- For a 200sqm property (zonal basis ₱360,000): estimated CGT ₱21,600, DST ₱5,400, total ₱27,000.Zonal basis ₱360,000CGT ₱21,600 · DST ₱5,400₱27,000 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 San Jose are published under BIR RDO 059 (Lipa City, East Batangas).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱13,500
- Zonal basis
- ₱180,000
- CGT 6%
- ₱10,800
- DST 1.5%
- ₱2,700
33 barangays
Barangays in San Jose
- Banaybanay IIResidential: ₱1,000 - ₱6,000 Commercial: ₱2,400 - ₱9,0006 streets₱6,000from ₱1,000
- CalansayanResidential: ₱1,400 - ₱5,000 Commercial: ₱1,800 - ₱6,5005 streets₱5,000from ₱1,400
- Poblacion Barangay IResidential: ₱3,500 - ₱4,500 Commercial: ₱4,000 - ₱5,5004 streets₱4,500from ₱3,500
- Poblacion Barangay IIResidential: ₱3,500 - ₱4,500 Commercial: ₱4,000 - ₱5,5004 streets₱4,500from ₱3,500
- Poblacion Barangay IIIResidential: ₱2,800 - ₱4,500 Commercial: ₱3,000 - ₱5,5006 streets₱4,500from ₱2,800
- Poblacion Barangay IVResidential: ₱3,500 - ₱4,500 Commercial: ₱4,000 - ₱5,5004 streets₱4,500from ₱3,500
- Don LuisResidential: ₱1,000 - ₱4,000 Commercial: ₱2,400 - ₱6,0006 streets₱4,000from ₱1,000
- Lapu-Lapu IResidential: ₱1,400 - ₱4,000 Commercial: ₱1,800 - ₱6,0006 streets₱4,000from ₱1,400
- P. UlanResidential: ₱2,500 - ₱3,500 Commercial: ₱3,000 - ₱4,5004 streets₱3,500from ₱2,500
- TaysanResidential: ₱2,500 - ₱3,500 Commercial: ₱3,500 - ₱5,0006 streets₱3,500from ₱2,500
- AyaResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- DagatanResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- Galamay-AmoResidential: ₱1,800 - ₱2,000 Commercial: ₱2,300 - ₱2,5002 streets₱2,000from ₱1,800
- LalayatResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- Lapu-Lapu IIResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱3,0004 streets₱2,000from ₱1,400
- LumilResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- NatunuanResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- PalancaResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- SalabanResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- TugtugResidential: ₱1,400 - ₱2,000 Commercial: ₱1,800 - ₱2,5004 streets₱2,000from ₱1,400
- AguilaResidential: ₱1,000 - ₱1,800 Commercial: ₱2,400 - ₱3,0004 streets₱1,800from ₱1,000
- Banaybanay IResidential: ₱1,000 - ₱1,800 Commercial: ₱2,400 - ₱3,0004 streets₱1,800from ₱1,000
- Santo CristoResidential: ₱1,000 - ₱1,800 Commercial: ₱2,400 - ₱3,0004 streets₱1,800from ₱1,000
- MojonResidential: ₱800 - ₱1,500 Commercial: ₱1,000 - ₱2,0004 streets₱1,500from ₱800
- AnusResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- Bagong PookResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- BalagtasinResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- Balagtasin IResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- Bigain IResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- Bigain IIResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- Bigain SouthResidential: ₱900 - ₱1,000 Commercial: ₱1,300 - ₱1,6002 streets₱1,000from ₱900
- LeputeResidential: ₱800 - ₱1,000 Commercial: ₱1,200 - ₱1,5002 streets₱1,000from ₱800
- SabangResidential: ₱800 - ₱1,000 Commercial: ₱1,200 - ₱1,5002 streets₱1,000from ₱800
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 Jose.
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 San Jose.
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.