BIR Zonal Values in City of Sto. Tomas
Sto. Tomas is a city in Batangas with 32 barangays and 268 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱950 to ₱75,000/sqm, with a median of ₱5,000/sqm. Commercial values range from ₱1,900 to ₱95,000/sqm. The highest residential zonal value is ₱75,000/sqm at Miramonti Green Residences (condominium) in San Rafael. Sto. Tomas falls under BIR RDO 059, latest schedule effective 2022-07-10. PSGC code 0401028000.
Batangas, CALABARZON · RDO 059 (Lipa City, East Batangas)
DO 34-22 · Effective: 2022-07-10
PSGC 0401028000
Data last verified 2026-10-14 · see recent updates
City of Sto. Tomas Zonal Value Highlights (2026)
- Highest Commercial
- ₱95,000/sqm
- Miramonti Green Residences (condominium) (Interior), San Rafael
- Highest Residential
- ₱75,000/sqm
- Miramonti Green Residences (condominium) (Interior), San Rafael
- Most Affordable
- ₱950/sqm
- All Lots (Interior), Mabini
- Median Residential
- ₱5,000
- Median Commercial
- ₱8,025
- Barangays
- 32
- Streets Indexed
- 268
- Buildings / Condos
- 4
Transfer taxes
Estimated transfer taxes in City of Sto. Tomas
At the median residential zonal value of ₱5,000/sqm:
- For a 50sqm property (zonal basis ₱250,000): estimated CGT ₱15,000, DST ₱3,750, total ₱18,750.Zonal basis ₱250,000CGT ₱15,000 · DST ₱3,750₱18,750 estimated total
- For a 100sqm property (zonal basis ₱500,000): estimated CGT ₱30,000, DST ₱7,500, total ₱37,500.Zonal basis ₱500,000CGT ₱30,000 · DST ₱7,500₱37,500 estimated total
- For a 200sqm property (zonal basis ₱1,000,000): estimated CGT ₱60,000, DST ₱15,000, total ₱75,000.Zonal basis ₱1,000,000CGT ₱60,000 · DST ₱15,000₱75,000 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 City of Sto. Tomas are published under BIR RDO 059 (Lipa City, East Batangas).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱37,500
- Zonal basis
- ₱500,000
- CGT 6%
- ₱30,000
- DST 1.5%
- ₱7,500
32 barangays
Barangays in City of Sto. Tomas
- San RafaelResidential: ₱3,500 - ₱75,000 Commercial: ₱5,000 - ₱95,00013 streets₱75,000from ₱3,500
- San AntonioResidential: ₱3,500 - ₱33,000 Commercial: ₱5,800 - ₱40,00014 streets₱33,000from ₱3,500
- San MiguelResidential: ₱4,000 - ₱31,000 Commercial: ₱6,000 - ₱43,00018 streets₱31,000from ₱4,000
- SantiagoResidential: ₱3,500 - ₱15,000 Commercial: ₱8,000 - ₱17,00013 streets₱15,000from ₱3,500
- Barangay IResidential: ₱3,000 - ₱13,000 Commercial: ₱5,500 - ₱20,00018 streets₱13,000from ₱3,000
- Barangay IIResidential: ₱3,000 - ₱13,000 Commercial: ₱7,500 - ₱20,00015 streets₱13,000from ₱3,000
- Barangay IVResidential: ₱5,500 - ₱12,000 Commercial: ₱7,500 - ₱14,0009 streets₱12,000from ₱5,500
- San AgustinResidential: ₱2,000 - ₱10,000 Commercial: ₱4,000 - ₱17,0009 streets₱10,000from ₱2,000
- San BartolomeResidential: ₱2,500 - ₱10,000 Commercial: ₱4,500 - ₱20,00010 streets₱10,000from ₱2,500
- San FelixResidential: ₱2,300 - ₱10,000 Commercial: ₱5,000 - ₱15,0006 streets₱10,000from ₱2,300
- San JoseResidential: ₱2,300 - ₱10,000 Commercial: ₱5,000 - ₱15,0006 streets₱10,000from ₱2,300
- San JuanResidential: ₱2,300 - ₱10,000 Commercial: ₱5,000 - ₱15,0005 streets₱10,000from ₱2,300
- San PabloResidential: ₱2,300 - ₱10,000 Commercial: ₱4,500 - ₱15,0008 streets₱10,000from ₱2,300
- San PedroResidential: ₱3,000 - ₱10,000 Commercial: ₱4,500 - ₱15,00010 streets₱10,000from ₱3,000
- San RoqueResidential: ₱3,500 - ₱10,000 Commercial: ₱5,500 - ₱15,00018 streets₱10,000from ₱3,500
- Santa AnastaciaResidential: ₱6,000 - ₱10,000 Commercial: ₱6,500 - ₱15,0009 streets₱10,000from ₱6,000
- San VicenteResidential: ₱2,500 - ₱9,000 Commercial: ₱5,000 - ₱13,0009 streets₱9,000from ₱2,500
- Santa TeresitaResidential: ₱2,000 - ₱8,500 Commercial: ₱3,500 - ₱11,0005 streets₱8,500from ₱2,000
- Barangay IIIResidential: ₱3,000 - ₱8,000 Commercial: ₱7,000 - ₱12,00010 streets₱8,000from ₱3,000
- Santa MariaResidential: ₱1,300 - ₱6,000 Commercial: ₱1,900 - ₱9,0008 streets₱6,000from ₱1,300
- San JoaquinResidential: ₱2,500 - ₱4,500 Commercial: ₱3,500 - ₱6,5004 streets₱4,500from ₱2,500
- Santa ClaraResidential: ₱1,800 - ₱4,500 Commercial: ₱2,500 - ₱5,5006 streets₱4,500from ₱1,800
- Santa AnaResidential: ₱1,300 - ₱4,000 Commercial: ₱1,900 - ₱5,0006 streets₱4,000from ₱1,300
- San FranciscoResidential: ₱2,000 - ₱3,500 Commercial: ₱3,500 - ₱5,5005 streets₱3,500from ₱2,000
- San Isidro NorteResidential: ₱1,700 - ₱3,500 Commercial: ₱3,000 - ₱5,5008 streets₱3,500from ₱1,700
- MabiniResidential: ₱950 - ₱3,000 Commercial: ₱3,000 - ₱5,0008 streets₱3,000from ₱950
- San FernandoResidential: ₱2,000 - ₱3,000 Commercial: ₱4,000 - ₱5,5002 streets₱3,000from ₱2,000
- San Isidro SurResidential: ₱2,000 - ₱3,000 Commercial: ₱3,500 - ₱5,5004 streets₱3,000from ₱2,000
- Santa CruzResidential: ₱1,800 - ₱3,000 Commercial: ₱2,800 - ₱5,5004 streets₱3,000from ₱1,800
- San LuisResidential: ₱1,800 - ₱2,500 Commercial: ₱3,500 - ₱4,5004 streets₱2,500from ₱1,800
- Isidro SouthResidential: ₱1,200 - ₱1,7002 streets₱1,700from ₱1,200
- Santa ElenaResidential: ₱1,300 - ₱1,700 Commercial: ₱1,900 - ₱3,0002 streets₱1,700from ₱1,300
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 City of Sto. Tomas.
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 City of Sto. Tomas.
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.