RDO 025A, 025B · Plaridel, Bulacan, Sta. Maria, BulacanEffective 2018-05-09PSGC 0301421000

BIR Zonal Values in San Miguel

San Miguel is a municipality in Bulacan with 49 barangays and 570 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱400 to ₱6,000/sqm, with a median of ₱1,010/sqm. Commercial values range from ₱800 to ₱5,000/sqm. The highest residential zonal value is ₱6,000/sqm at Farm Masters Subd. in Pulong Bayabas. San Miguel falls under BIR RDO 025A, 025B, latest schedule effective 2018-05-09. PSGC code 0301421000.

Bulacan, Central Luzon · RDO 025A, 025B (Plaridel, Bulacan, Sta. Maria, Bulacan)

DO 14-18 · Effective: 2018-05-09

PSGC 0301421000

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

Browse 49 barangays

San Miguel Zonal Value Highlights (2026)

Highest Commercial
₱5,000/sqm
Tecson St., San Jose
Highest Residential
₱6,000/sqm
Farm Masters Subd. (Piggery Site / Poultry), Pulong Bayabas
Most Affordable
₱400/sqm
All Other Streets, Bagong Silang
Median Residential
₱1,010
Median Commercial
₱1,840
Barangays
49
Streets Indexed
570
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in San Miguel

At the median residential zonal value of ₱1,010/sqm:

  • For a 50sqm property (zonal basis ₱50,500): estimated CGT ₱3,030, DST ₱758, total ₱3,788.Zonal basis ₱50,500CGT ₱3,030 · DST ₱758₱3,788 estimated total
  • For a 100sqm property (zonal basis ₱101,000): estimated CGT ₱6,060, DST ₱1,515, total ₱7,575.Zonal basis ₱101,000CGT ₱6,060 · DST ₱1,515₱7,575 estimated total
  • For a 200sqm property (zonal basis ₱202,000): estimated CGT ₱12,120, DST ₱3,030, total ₱15,150.Zonal basis ₱202,000CGT ₱12,120 · DST ₱3,030₱15,150 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 Miguel are published under BIR RDO 025B (Sta. Maria, Bulacan).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱7,575

Zonal basis
₱101,000
CGT 6%
₱6,060
DST 1.5%
₱1,515
Full Transfer Tax Calculator →

49 barangays

Barangays in San Miguel

Sort:
Min to max residential valueCity median ₱1,010Log scale

Method and law

About These Values

These zonal values are published by BIR RDO 025A, 025B (Plaridel, Bulacan, Sta. Maria, Bulacan) and represent the minimum taxable value per square meter for properties in San Miguel.

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. 2018-05-09

    Last BIR schedule update for San Miguel.

  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)

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