RDO 059 · Lipa City, East Batangas8 streets100% residential

BIR Zonal Values in Brgy. Santa Maria, City of Sto. Tomas

Santa Maria is a barangay in Sto. Tomas, Batangas with 8 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 Santa Maria. The average residential zonal value across classified streets is ₱4,125/sqm (median ₱4,500/sqm). Street-level residential values range from ₱1,300 to ₱6,000 per square meter. The highest-valued residential street is Filinvest Subd. - Palm Ridge at ₱6,000/sqm. Commercial zonal values reach up to ₱9,000/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 Santa Maria.

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 0401028028

Santa Maria Zonal Value Summary (2026)

Avg. Residential
₱4,125
/sqm
Avg. Commercial
₱6,113
/sqm
Avg. Industrial
₱2,000
/sqm

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

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

Half the streets sit between ₱3,500 and ₱5,500.

Streets
8
Median Residential
₱4,500
Residential Range
₱1,300-₱6,000
Avg Commercial
₱6,113

CGT + DST

Estimate Your Property Tax in Santa Maria

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

Property Type

sqm

Based on Santa Maria barangay-level residential value of ₱4,125/sqm

Zonal Basis

100 sqm x ₱4,125

₱412,500

Capital Gains Tax (6%)
₱24,750
Documentary Stamp Tax (1.5%)
₱6,188

Estimated Total (CGT + DST)

₱30,938

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. Santa Maria?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Filinvest Subd. - Palm Ridge(Interior)₱6,000/sqm
  2. 2Filinvest Subd. - Blue Grass(Interior)₱6,000/sqm
  3. 3Filinvest Subd. - Blue Isle(Interior)₱5,500/sqm
  4. 4Summer Breeze(Interior)₱5,000/sqm
  5. 5Mercedes Homes Subd.(Interior)₱4,000/sqm

Top 5 Most Affordable

  1. 1Barangay Road(Interior)₱1,300/sqm
  2. 2Barangay Road(Along Brgy Road)₱1,700/sqm
  3. 3All Other Subdivisions(Interior)₱3,500/sqm
  4. 4Mercedes Homes Subd.(Interior)₱4,000/sqm
  5. 5Summer Breeze(Interior)₱5,000/sqm

Top 3 Commercial Streets

  1. 1Filinvest Subd. - Palm Ridge(Interior)₱9,000/sqm
  2. 2Filinvest Subd. - Blue Grass(Interior)₱9,000/sqm
  3. 3Filinvest Subd. - Blue Isle(Interior)₱8,000/sqm

Top 2 Industrial Streets

  1. 1Barangay Road(Along Brgy Road)₱2,500/sqm
  2. 2Barangay Road(Interior)₱1,500/sqm

Top 2 General Purpose Streets

  1. 1Barangay Road(Along Brgy Road)₱900/sqm
  2. 2Barangay Road(Interior)₱450/sqm

Zone Type Distribution

  • Residential8 of 8 streets (100%)
  • Commercial8 of 8 streets (100%)
  • Industrial2 of 8 streets (25%)
  • Agricultural2 of 8 streets (25%)
  • General Purpose2 of 8 streets (25%)

By area

Streets by Vicinity

Interior

7 streets | Avg ₱4,471/sqm

  • Barangay Road₱1,300
  • Filinvest Subd. - Palm Ridge₱6,000
  • Filinvest Subd. - Blue Grass₱6,000
  • Filinvest Subd. - Blue Isle₱5,500
  • Summer Breeze₱5,000
  • Mercedes Homes Subd.₱4,000
  • All Other Subdivisions₱3,500

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Santa Maria---
Barangay Road(Along Brgy Road)
₱1,700₱3,000₱2,500
Barangay Road(Interior)
₱1,300₱1,900₱1,500
Filinvest Subd. - Palm Ridge(Interior)
₱6,000₱9,000-
Filinvest Subd. - Blue Grass(Interior)
₱6,000₱9,000-
Filinvest Subd. - Blue Isle(Interior)
₱5,500₱8,000-
Summer Breeze(Interior)
₱5,000₱7,000-
Mercedes Homes Subd.(Interior)
₱4,000₱6,000-
All Other Subdivisions(Interior)
₱3,500₱5,000-

FAQ

Frequently Asked Questions about Santa Maria

What is the BIR zonal value in Santa Maria, City of Sto. Tomas?
The average residential zonal value across classified streets in Santa Maria is ₱4,125/sqm (median ₱4,500/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱1,300 to ₱6,000/sqm across 8 classified streets. These values are published by BIR RDO 059 (Lipa City, East Batangas).
Which street has the highest zonal value in Santa Maria?
Filinvest Subd. - Palm Ridge has the highest residential zonal value in Santa Maria at ₱6,000 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 Santa Maria?
The most affordable street-level residential zonal value in Santa Maria is ₱1,300/sqm, found on Barangay Road. 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 Santa Maria?
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 ₱4,125/sqm, a 100 sqm lot would have a CGT of approximately ₱24,750 and a DST of approximately ₱6,188. 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 Santa Maria?
There are 8 streets with published BIR zonal value classifications in Santa Maria, City of Sto. Tomas. The breakdown by zone type: 8 residential (100%), 8 commercial (100%), 2 industrial (25%), 2 agricultural (25%), 2 general purpose (25%).
What is the commercial zonal value in Santa Maria?
The average commercial zonal value across classified streets in Santa Maria is ₱6,113/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 059 (Lipa City, East Batangas) and represent the minimum taxable value per square meter for properties in Santa Maria, 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.