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RDO 059 · Lipa City, East BatangasEffective 2022-07-10PSGC 0401025000

BIR Zonal Values in San Nicolas

San Nicolas is a municipality in Batangas with 17 barangays and 90 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱350 to ₱2,300/sqm, with a median of ₱1,000/sqm. Commercial values range from ₱500 to ₱3,500/sqm. The highest residential zonal value is ₱2,300/sqm at Rizal St. in Poblacion. San Nicolas falls under BIR RDO 059, latest schedule effective 2022-07-10. PSGC code 0401025000.

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

DO 34-22, DO 58-18 · Effective: 2022-07-10

PSGC 0401025000

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

Browse 17 barangays

San Nicolas Zonal Value Highlights (2026)

Highest Commercial
₱3,500/sqm
Rizal St. (Along Provincial Road), Poblacion
Highest Residential
₱2,300/sqm
Rizal St. (Along Provincial Road), Poblacion
Most Affordable
₱350/sqm
All Other Streets (Interior), Maabud Ibaba
Median Residential
₱1,000
Median Commercial
₱1,316
Barangays
17
Streets Indexed
90
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in San Nicolas

At the median residential zonal value of ₱1,000/sqm:

  • For a 50sqm property (zonal basis ₱50,000): estimated CGT ₱3,000, DST ₱750, total ₱3,750.Zonal basis ₱50,000CGT ₱3,000 · DST ₱750₱3,750 estimated total
  • For a 100sqm property (zonal basis ₱100,000): estimated CGT ₱6,000, DST ₱1,500, total ₱7,500.Zonal basis ₱100,000CGT ₱6,000 · DST ₱1,500₱7,500 estimated total
  • For a 200sqm property (zonal basis ₱200,000): estimated CGT ₱12,000, DST ₱3,000, total ₱15,000.Zonal basis ₱200,000CGT ₱12,000 · DST ₱3,000₱15,000 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 Nicolas are published under BIR RDO 059 (Lipa City, East Batangas).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱7,500

Zonal basis
₱100,000
CGT 6%
₱6,000
DST 1.5%
₱1,500
Full Transfer Tax Calculator →

17 barangays

Barangays in San Nicolas

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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 Nicolas.

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

  1. 2022-07-10

    Last BIR schedule update for San Nicolas.

  2. 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).

  3. 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).

  4. 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)

BIR Zonal Values PageRA 12001 (RPVARA) full text

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