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ToolsZonal ValuesCamarines SurCity of NagaLerma

BIR Zonal Values in Lerma

City of Naga, Camarines Sur · RDO 065 (Naga City, Camarines Sur)

Effective: 2024-04-11

Lerma Zonal Value Summary (2026)

Lerma is a barangay in City of Naga, Camarines Sur with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱7,800 per square meter. Street-level residential values range from ₱2,500 to ₱12,000 per square meter, with a median of ₱10,000/sqm. The highest-valued residential street is LERMA STREET (EXT) at ₱12,000/sqm. Commercial zonal values reach up to ₱35,000/sqm. The majority of classified streets (83.3%) 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 Lerma.

Residential
₱7,800
/sqm
Commercial
₱35,000
/sqm
Industrial
-
Estimate Your Property Tax in Lerma

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

Based on Lerma barangay-level residential value of ₱7,800/sqm

Zonal Basis
₱780,000
100 sqm x ₱7,800
Capital Gains Tax (6%)
₱46,800
Documentary Stamp Tax (1.5%)
₱11,700
Estimated Total (CGT + DST)
₱58,500

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

Residential5 of 6 streets (83.3%)
Commercial1 of 6 streets (16.7%)

Street Rankings

Top 5 Highest Residential
  1. 1.LERMA STREET (EXT)(LAKANDULA ST – LERMA CHAPEL)₱12,000/sqm
  2. 2.BALINTAWAK STREET(LAKANDULA ST – TABUCO BDRY)₱10,000/sqm
  3. 3.LAKANDULA STREET(BALINTAWAK ST – LERMA ST)₱10,000/sqm
  4. 4.RAILROAD TRACK(LERMA ST – TRIANGULO BDRY)₱4,500/sqm
  5. 5.BLIGHTED AREA(FLORENTINO GINZA PROPERTY)₱2,500/sqm
Top 5 Most Affordable
  1. 1.BLIGHTED AREA(FLORENTINO GINZA PROPERTY)₱2,500/sqm
  2. 2.RAILROAD TRACK(LERMA ST – TRIANGULO BDRY)₱4,500/sqm
  3. 3.BALINTAWAK STREET(LAKANDULA ST – TABUCO BDRY)₱10,000/sqm
  4. 4.LAKANDULA STREET(BALINTAWAK ST – LERMA ST)₱10,000/sqm
  5. 5.LERMA STREET (EXT)(LAKANDULA ST – LERMA CHAPEL)₱12,000/sqm
Top 1 Commercial Streets
  1. 1.PANGANIBAN STREET(BALINTAWAK ST – TRIANGULO)₱35,000/sqm
Streets
6
Median Residential
₱10,000
Residential Range
₱2,500-₱12,000
Avg Commercial
₱35,000

Zonal Values by Street

LocationResidentialCommercialIndustrial
Lerma---
↳ BALINTAWAK STREET(LAKANDULA ST – TABUCO BDRY)
₱10,000--
↳ LAKANDULA STREET(BALINTAWAK ST – LERMA ST)
₱10,000--
↳ LERMA STREET (EXT)(LAKANDULA ST – LERMA CHAPEL)
₱12,000--
↳ PANGANIBAN STREET(BALINTAWAK ST – TRIANGULO)
-₱35,000-
↳ RAILROAD TRACK(LERMA ST – TRIANGULO BDRY)
₱4,500--
↳ BLIGHTED AREA(FLORENTINO GINZA PROPERTY)
₱2,500--

Frequently Asked Questions about Lerma

What is the BIR zonal value in Lerma, City of Naga?
The barangay-level residential zonal value in Lerma is ₱7,800 per square meter. At the street level, residential values range from ₱2,500 to ₱12,000/sqm across 6 classified streets. These values are set by BIR RDO 065 (Naga City, Camarines Sur).
Which street has the highest zonal value in Lerma?
LERMA STREET (EXT) has the highest residential zonal value in Lerma at ₱12,000 per square meter. It is located LAKANDULA ST – LERMA CHAPEL. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lerma?
The most affordable street-level residential zonal value in Lerma is ₱2,500/sqm, found on BLIGHTED AREA. It is located FLORENTINO GINZA PROPERTY. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Lerma?
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 ₱7,800/sqm, a 100 sqm lot would have a CGT of approximately ₱46,800 and a DST of approximately ₱11,700. 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 Lerma?
There are 6 streets with published BIR zonal value classifications in Lerma, City of Naga. The breakdown by zone type: 5 residential (83.3%), 1 commercial (16.7%).
What is the commercial zonal value in Lerma?
The barangay-level commercial zonal value in Lerma is ₱35,000 per square meter. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Naga

AbellaBagumbayan NorteBagumbayan SurBalatasCalauagCararayan
About These Values

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 Lerma, 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:

  • 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.