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ToolsZonal ValuesCagayanItbayatSAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA

BIR Zonal Values in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA

Itbayat, Cagayan · RDO 013 (Tuguegarao City, Cagayan)

Effective: 29-July-2015

SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA Zonal Value Summary (2026)

SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA is a barangay in Itbayat, Cagayan with 12 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱304 per square meter. Street-level residential values range from ₱240 to ₱360 per square meter, with a median of ₱297/sqm. The highest-valued residential street is LOOR ST at ₱360/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 JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA.

Residential
₱304
/sqm
Commercial
-
Industrial
-
Estimate Your Property Tax in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA

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

Based on SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA barangay-level residential value of ₱304/sqm

Zonal Basis
₱30,400
100 sqm x ₱304
Capital Gains Tax (6%)
₱1,824
Documentary Stamp Tax (1.5%)
₱456
Estimated Total (CGT + DST)
₱2,280

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.

Zone Type Distribution

Residential12 of 12 streets (100%)

Street Rankings

Top 5 Highest Residential
  1. 1.LOOR ST(LOOR ST)₱360/sqm
  2. 2.P. GONZALES ST.(P. GONZALES ST.)₱360/sqm
  3. 3.TAYARO ST(TAYARO ST)₱360/sqm
  4. 4.ALL OTHER STREETS(ALL OTHER STREETS)₱360/sqm
  5. 5.NATIONAL ROAD(NATIONAL ROAD)₱297/sqm
Top 5 Most Affordable
  1. 1.CIRCUMFERENTIAL ROAD(CIRCUMFERENTIAL ROAD)₱240/sqm
  2. 2.PROVINCIAL ROAD(PROVINCIAL ROAD)₱240/sqm
  3. 3.TRAIL UNNAMED ST(TRAIL UNNAMED ST)₱240/sqm
  4. 4.NATIONAL ROAD(NATIONAL ROAD)₱297/sqm
  5. 5.QUEZON ST.(QUEZON ST.)₱297/sqm
Streets
12
Median Residential
₱297
Residential Range
₱240-₱360

Zonal Values by Street

LocationResidentialCommercialIndustrial
SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA---
↳ NATIONAL ROAD(NATIONAL ROAD)
₱297--
↳ QUEZON ST.(QUEZON ST.)
₱297--
↳ ROXAS ST., GARICA ST. & MABINI ST.(ROXAS ST., GARICA ST. & MABINI ST.)
₱297--
↳ GORDO ST., BORLINA ST., CABANELA ST.,(GORDO ST., BORLINA ST., CABANELA ST.,)
₱297--
↳ AGAN ST(AGAN ST)
₱297--
↳ CIRCUMFERENTIAL ROAD(CIRCUMFERENTIAL ROAD)
₱240--
↳ PROVINCIAL ROAD(PROVINCIAL ROAD)
₱240--
↳ LOOR ST(LOOR ST)
₱360--
↳ P. GONZALES ST.(P. GONZALES ST.)
₱360--
↳ TAYARO ST(TAYARO ST)
₱360--
↳ TRAIL UNNAMED ST(TRAIL UNNAMED ST)
₱240--
↳ ALL OTHER STREETS(ALL OTHER STREETS)
₱360--

Frequently Asked Questions about SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA

What is the BIR zonal value in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA, Itbayat?
The barangay-level residential zonal value in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA is ₱304 per square meter. At the street level, residential values range from ₱240 to ₱360/sqm across 12 classified streets. These values are set by BIR RDO 013 (Tuguegarao City, Cagayan).
Which street has the highest zonal value in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA?
LOOR ST has the highest residential zonal value in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA at ₱360 per square meter. It is located LOOR ST. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA?
The most affordable street-level residential zonal value in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA is ₱240/sqm, found on CIRCUMFERENTIAL ROAD. It is located CIRCUMFERENTIAL ROAD. 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 JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱304/sqm, a 100 sqm lot would have a CGT of approximately ₱1,824 and a DST of approximately ₱456. 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 JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA?
There are 12 streets with published BIR zonal value classifications in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA, Itbayat. The breakdown by zone type: 12 residential (100%).
About These Values

These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan) and represent the minimum taxable value per square meter for properties in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA, Itbayat.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

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