City of Naga, Camarines Sur · RDO 065 (Naga City, Camarines Sur)
Effective: Feb. 14, 2020
Del Rosario is a barangay in City of Naga, Camarines Sur with 15 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱5,192 per square meter. Street-level residential values range from ₱2,500 to ₱8,000 per square meter, with a median of ₱5,000/sqm. The highest-valued residential street is CAMELLA NAGA at ₱8,000/sqm. Commercial zonal values reach up to ₱13,000/sqm. The majority of classified streets (86.7%) 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 Del Rosario.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Del Rosario barangay-level residential value of ₱5,192/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 |
|---|---|---|---|
| Del Rosario | - | - | - |
↳ ALL LOTS(ALONG NATIONAL ROAD) | - | ₱13,000 | - |
↳ ALL LOTS(INTERIOR LOTS) | ₱5,000 | - | - |
↳ CARARAYAN-DEL ROSARIO(RAZON RESORT) | - | - | - |
↳ CARARAYAN-DEL ROSARIO(NAT’L HIGHWAY-CARARAYAN BDRY) | ₱4,000 | - | - |
↳ CARARAYAN-DEL ROSARIO(INTERIOR LOTS) | ₱3,500 | - | - |
↳ ALL OTHER LOTS(RAZON RESORT) | ₱3,000 | - | - |
↳ DOÑA CONCHITA SUBD(RAZON RESORT) | ₱5,000 | - | - |
↳ DRUPA URBAN POOR(RAZON RESORT) | ₱2,500 | - | - |
↳ JARDIN REAL SUBD(PHASE I) | ₱7,500 | - | - |
↳ MONTE CIELO I SUBD(PHASE I) | ₱7,500 | - | - |
↳ MONTE CIELO II SUBD(PHASE I) | ₱5,000 | - | - |
↳ VILLA CORAZON SUBD(PHASE I & II) | ₱5,000 | - | - |
↳ NAGA CITY EMPLOYEES I(PHASE I & II) | ₱4,500 | - | - |
↳ CAMELLA NAGA(PHASE I & II) | ₱8,000 | - | - |
↳ LESSANDRA NAGA(PHASE I & II) | ₱7,000 | - | - |
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 Del Rosario, 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.