BIR Zonal Values in Loay
Loay is a municipality in Bohol with 24 barangays and 151 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱600 to ₱1,350/sqm, with a median of ₱950/sqm. Commercial values range from ₱825 to ₱1,550/sqm. The highest residential zonal value is ₱1,350/sqm at Bohol Circumferential Road in Poblacion Ibabao. Loay falls under BIR RDO 084, latest schedule effective May 14, 2022. PSGC code 0701228000.
Bohol, Central Visayas · RDO 084 (Tagbilaran City, Bohol)
DO 20-22 · Effective: May 14, 2022
PSGC 0701228000
Data last verified 2026-10-14 · see recent updates
Loay Zonal Value Highlights (2026)
- Highest Commercial
- ₱1,550/sqm
- Bohol Circumferential Road (Along National Highway From Cor. Loay-Bilar Road to Cor. E. Clarin St. to Cor. Mabini St. to Cor. J.A. Clarin St to Cor. Sikatuna St.), Poblacion Ibabao
- Highest Residential
- ₱1,350/sqm
- Bohol Circumferential Road (Along National Highway From Cor. Loay-Bilar Road to Cor. E. Clarin St. to Cor. Mabini St. to Cor. J.A. Clarin St to Cor. Sikatuna St.), Poblacion Ibabao
- Most Affordable
- ₱600/sqm
- All Lots (Interior), Agape
- Median Residential
- ₱950
- Median Commercial
- ₱888
- Barangays
- 24
- Streets Indexed
- 151
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Loay
At the median residential zonal value of ₱950/sqm:
- For a 50sqm property (zonal basis ₱47,500): estimated CGT ₱2,850, DST ₱713, total ₱3,563.Zonal basis ₱47,500CGT ₱2,850 · DST ₱713₱3,563 estimated total
- For a 100sqm property (zonal basis ₱95,000): estimated CGT ₱5,700, DST ₱1,425, total ₱7,125.Zonal basis ₱95,000CGT ₱5,700 · DST ₱1,425₱7,125 estimated total
- For a 200sqm property (zonal basis ₱190,000): estimated CGT ₱11,400, DST ₱2,850, total ₱14,250.Zonal basis ₱190,000CGT ₱11,400 · DST ₱2,850₱14,250 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 Loay are published under BIR RDO 084 (Tagbilaran City, Bohol).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱7,125
- Zonal basis
- ₱95,000
- CGT 6%
- ₱5,700
- DST 1.5%
- ₱1,425
24 barangays
Barangays in Loay
- Poblacion IbabaoResidential: ₱850 - ₱1,350 Commercial: ₱1,350 - ₱1,55034 streets₱1,350from ₱850
- Poblacion UbosResidential: ₱850 - ₱1,350 Commercial: ₱1,350 - ₱1,55034 streets₱1,350from ₱850
- Alegria SurResidential: ₱750 - ₱1,250 Commercial: ₱8504 streets₱1,250from ₱750
- YananganResidential: ₱775 - ₱1,250 Commercial: ₱1,3505 streets₱1,250from ₱775
- Botoc OccidentalResidential: ₱600 - ₱975 Commercial: ₱9255 streets₱975from ₱600
- VillalimpiaResidential: ₱600 - ₱950 Commercial: ₱875 - ₱9756 streets₱950from ₱600
- Botoc OrientalResidential: ₱600 - ₱925 Commercial: ₱8505 streets₱925from ₱600
- Las Salinas SurResidential: ₱600 - ₱925 Commercial: ₱8755 streets₱925from ₱600
- PaloResidential: ₱600 - ₱925 Commercial: ₱8255 streets₱925from ₱600
- SagnapResidential: ₱600 - ₱925 Commercial: ₱1,3505 streets₱925from ₱600
- Tayong OccidentalResidential: ₱600 - ₱925 Commercial: ₱8255 streets₱925from ₱600
- Tayong OrientalResidential: ₱600 - ₱925 Commercial: ₱8255 streets₱925from ₱600
- Tocdog DacuResidential: ₱600 - ₱925 Commercial: ₱8255 streets₱925from ₱600
- ConcepcionResidential: ₱600 - ₱900 Commercial: ₱9753 streets₱900from ₱600
- AgapeResidential: ₱600 - ₱825 Commercial: ₱9003 streets₱825from ₱600
- CalvarioResidential: ₱600 - ₱800 Commercial: ₱9003 streets₱800from ₱600
- HinawananResidential: ₱600 - ₱775 Commercial: ₱8253 streets₱775from ₱600
- Tangcasan SurResidential: ₱600 - ₱775 Commercial: ₱8253 streets₱775from ₱600
- Alegria NorteResidential: ₱600 - ₱7252 streets₱725from ₱600
- Las Salinas NorteResidential: ₱600 - ₱7253 streets₱725from ₱600
- TambanganResidential: ₱600 - ₱7252 streets₱725from ₱600
- Tangcasan NorteResidential: ₱600 - ₱7252 streets₱725from ₱600
- Tocdog IlayaResidential: ₱600 - ₱7252 streets₱725from ₱600
- BonbonResidential: ₱6002 streets₱600
Method and law
About These Values
These zonal values are published by BIR RDO 084 (Tagbilaran City, Bohol) and represent the minimum taxable value per square meter for properties in Loay.
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
May 14, 2022
Last BIR schedule update for Loay.
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.