City of Naga, Camarines Sur · RDO 065 (Naga City, Camarines Sur)
Effective: 2024-04-11
Cararayan is a barangay in City of Naga, Camarines Sur with 14 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,846 per square meter. Street-level residential values range from ₱1,000 to ₱5,500 per square meter, with a median of ₱2,500/sqm. The highest-valued residential street is CAMELLA HEIGHTS SUBD I at ₱5,500/sqm. The majority of classified streets (92.9%) 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 Cararayan.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Cararayan barangay-level residential value of ₱2,846/sqm
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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Cararayan | - | - | - |
↳ BLISS SITE | ₱2,500 | - | - |
↳ CARARAYAN ROAD(SAN RAFAEL BR-CARARAYAN/SAN ISIDRO BDRY) | ₱2,500 | - | - |
↳ CARARAYAN ROAD(ALL AGRO-INDUSTRIAL LOTS) | ₱1,000 | - | - |
↳ CENTRO CARARAYAN(ALL AGRO-INDUSTRIAL LOTS) | ₱3,000 | - | - |
↳ CIRCUMFERENTIAL ROAD (SITIO PASTO)(CARARAYAN RD–CARARAYAN/DEL ROSARIO BDRY) | ₱2,000 | - | - |
↳ SITIO SALONGUEGUE(CARARAYAN – PACOL) | ₱1,500 | - | - |
↳ ALL OTHER LOTS(CARARAYAN – PACOL) | ₱1,000 | - | - |
↳ SAN RAFAEL RESETTLEMENT(CARARAYAN – PACOL) | ₱2,500 | - | - |
↳ VILLA OBIEDO SUBD(CARARAYAN – PACOL) | ₱3,500 | - | - |
↳ CAMELLA HEIGHTS SUBD I(CARARAYAN – PACOL) | ₱5,500 | - | - |
↳ CAMELLA HEIGHTS SUBD II(CARARAYAN – PACOL) | ₱5,500 | - | - |
↳ DECA HOMES LANGON VISTA(CARARAYAN – PACOL) | ₱4,000 | - | - |
↳ ALL AGRICULTURAL LOTS*(CARARAYAN – PACOL) | - | - | - |
↳ SOCIALIZED HOUSING(CARARAYAN URBAN POOR*) | ₱2,500 | - | - |
These zonal values are published by BIR RDO 065 (Naga City, Camarines Sur) and represent the minimum taxable value per square meter for properties in Cararayan, City of Naga.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.