RDO 059 · Lipa City, East Batangas18 streets100% residential

BIR Zonal Values in Brgy. San Miguel, City of Sto. Tomas

San Miguel is a barangay in Sto. Tomas, Batangas with 18 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 San Miguel. The average residential zonal value across classified streets is ₱9,139/sqm (median ₱5,500/sqm). Street-level residential values range from ₱4,000 to ₱31,000 per square meter. The highest-valued residential street is Rosario Condominium at ₱31,000/sqm. Commercial zonal values reach up to ₱43,000/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 San Miguel.

City of Sto. Tomas, 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 0401028017

San Miguel Zonal Value Summary (2026)

Avg. Residential
₱9,139
/sqm
Avg. Commercial
₱12,694
/sqm
Avg. Industrial
₱9,333
/sqm

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

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

Half the streets sit between ₱5,500 and ₱10,000. 5 streets above the average pull it to 1.7 times the median.

Streets
18
Median Residential
₱5,500
Residential Range
₱4,000-₱31,000
Avg Commercial
₱12,694

CGT + DST

Estimate Your Property Tax in San Miguel

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

Property Type

sqm

Based on San Miguel barangay-level residential value of ₱9,139/sqm

Zonal Basis

100 sqm x ₱9,139

₱913,900

Capital Gains Tax (6%)
₱54,834
Documentary Stamp Tax (1.5%)
₱13,709

Estimated Total (CGT + DST)

₱68,543

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. San Miguel?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Rosario Condominium(Interior)₱31,000/sqm
  2. 2All Other Condominiums(Interior)₱29,000/sqm
  3. 3Camella(Interior)₱11,000/sqm
  4. 4South Luzon Expressway (SLEX-TR4)(Along SLEX-TR4)₱10,000/sqm
  5. 5National Road(Along National Road)₱10,000/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Interior)₱4,000/sqm
  2. 2All Other Subdivisions(Interior)₱4,000/sqm
  3. 3All Other Streets(Along All Other Streets)₱4,500/sqm
  4. 4Valle de Pio Subd(Interior)₱4,500/sqm
  5. 5Portello Subd(Interior)₱5,500/sqm

Top 3 Commercial Streets

  1. 1Rosario Condominium(Interior)₱43,000/sqm
  2. 2All Other Condominiums(Interior)₱33,000/sqm
  3. 3South Luzon Expressway (SLEX-TR4)(Along SLEX-TR4)₱17,000/sqm

Top 3 Industrial Streets

  1. 1South Luzon Expressway (SLEX-TR4)(Along SLEX-TR4)₱12,000/sqm
  2. 2National Road(Along National Road)₱12,000/sqm
  3. 3Barangay Road(Along Barangay Road)₱9,000/sqm

Top 3 General Purpose Streets

  1. 1National Road(Along National Road)₱4,500/sqm
  2. 2South Luzon Expressway (SLEX-TR4)(Along SLEX-TR4)₱4,000/sqm
  3. 3Barangay Road(Along Barangay Road)₱3,500/sqm

Zone Type Distribution

  • Residential18 of 18 streets (100%)
  • Commercial18 of 18 streets (100%)
  • Industrial6 of 18 streets (33.3%)
  • General Purpose6 of 18 streets (33.3%)
  • Agricultural5 of 18 streets (27.8%)

By area

Streets by Vicinity

Interior

14 streets | Avg ₱9,393/sqm

  • Barangay Road₱6,500
  • All Other Streets₱4,000
  • Camella₱11,000
  • Madison Subd.₱8,500
  • Portello Subd₱5,500
  • Karrivine₱5,500
  • Mercedes Homes₱5,500
  • South Spring Heights₱5,500
  • Brightwood Villas₱5,500
  • Mountain View Homes₱5,500
  • Valle de Pio Subd₱4,500
  • All Other Subdivisions₱4,000
  • Rosario Condominium₱31,000
  • All Other Condominiums₱29,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialRCCCInstitutional
San Miguel------
South Luzon Expressway (SLEX-TR4)(Along SLEX-TR4)
₱10,000₱17,000₱12,000---
National Road(Along National Road)
₱10,000₱15,000₱12,000--₱11,000
Barangay Road(Interior)
₱6,500₱10,000₱7,500--₱7,000
Barangay Road(Along Barangay Road)
₱8,500₱11,000₱9,000---
All Other Streets(Along All Other Streets)
₱4,500₱10,000₱8,500---
All Other Streets(Interior)
₱4,000₱8,000₱7,000---
Camella(Interior)
₱11,000₱14,000----
Madison Subd.(Interior)
₱8,500₱10,000----
Portello Subd(Interior)
₱5,500₱7,500----
Karrivine(Interior)
₱5,500₱7,500----
Mercedes Homes(Interior)
₱5,500₱7,500----
South Spring Heights(Interior)
₱5,500₱7,500----
Brightwood Villas(Interior)
₱5,500₱7,500----
Mountain View Homes(Interior)
₱5,500₱7,500----
Valle de Pio Subd(Interior)
₱4,500₱6,500----
All Other Subdivisions(Interior)
₱4,000₱6,000----
Rosario Condominium(Interior)
₱31,000₱43,000-₱31,000₱43,000-
All Other Condominiums(Interior)
₱29,000₱33,000-₱29,000₱33,000-

FAQ

Frequently Asked Questions about San Miguel

What is the BIR zonal value in San Miguel, City of Sto. Tomas?
The average residential zonal value across classified streets in San Miguel is ₱9,139/sqm (median ₱5,500/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱4,000 to ₱31,000/sqm across 18 classified streets. These values are published by BIR RDO 059 (Lipa City, East Batangas).
Which street has the highest zonal value in San Miguel?
Rosario Condominium has the highest residential zonal value in San Miguel at ₱31,000 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 San Miguel?
The most affordable street-level residential zonal value in San Miguel is ₱4,000/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 San Miguel?
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 ₱9,139/sqm, a 100 sqm lot would have a CGT of approximately ₱54,834 and a DST of approximately ₱13,709. 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 San Miguel?
There are 18 streets with published BIR zonal value classifications in San Miguel, City of Sto. Tomas. The breakdown by zone type: 18 residential (100%), 18 commercial (100%), 6 industrial (33.3%), 6 general purpose (33.3%), 5 agricultural (27.8%).
What is the commercial zonal value in San Miguel?
The average commercial zonal value across classified streets in San Miguel is ₱12,694/sqm. At the street level, commercial values go up to ₱43,000/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 San Miguel, 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)

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.