Bato, Catanduanes · RDO 069 (Virac, Catanduanes)
Effective: 2024-02-15
Cabugao is a barangay in Bato, Catanduanes with 13 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,582 per square meter. Street-level residential values range from ₱1,200 to ₱2,800 per square meter, with a median of ₱2,800/sqm. The highest-valued residential street is ROJAS ST. ( CROSSING ) at ₱2,800/sqm. Commercial zonal values reach up to ₱5,500/sqm. The majority of classified streets (84.6%) 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 Cabugao.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Cabugao barangay-level residential value of ₱2,582/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 |
|---|---|---|---|
| Cabugao | - | - | - |
↳ ALL LOTS(ALONG NATIONAL ROAD) | - | ₱5,500 | - |
↳ ALL LOTS(INTERIOR (FORMERLY ALONG SEASHORE)) | - | - | - |
↳ ROJAS ST. ( CROSSING )(ALONG ROJAS ST. CORNER SAN ANTONIO ST.) | ₱2,800 | ₱5,000 | - |
↳ ALBERTO ST. ( CROSSING )(ALONG ALBERTO ST. TO SAN ANTONIO ST.) | ₱2,800 | ₱5,000 | - |
↳ BONIFACIO ST. ( CROSSING )(ALONG BONIFACIO ST. TO SAN ANTONIO ST.) | ₱2,800 | ₱5,000 | - |
↳ RIZAL ST. ( CROSSING )(ALONG RIZAL ST. TO SAN ANTONIO ST.) | ₱2,800 | ₱5,000 | - |
↳ BURGOS ST. ( CROSSING )(ALONG BURGOS ST. TO SALVACION ST.) | ₱2,800 | ₱5,000 | - |
↳ SAN RAMON ST.(ALONG SAN RAMON ST.) | ₱2,800 | ₱5,000 | - |
↳ SAN ROQUE ST.(ALONG SAN ROQUE ST.) | ₱2,800 | ₱5,000 | - |
↳ SALVACION ST.(ALONG SALVACION ST. TO ROJAS ST.) | ₱2,800 | ₱5,000 | - |
↳ SAN ANTONIO ST.(ALONG SAN ANTONIO ST. TO ROJAS ST.) | ₱2,800 | ₱5,000 | - |
↳ ALL OTHER STREETS(ALONG SAN ANTONIO ST. TO ROJAS ST.) | ₱2,000 | - | - |
↳ ALL OTHER STREETS(INTERIOR (FORMERLY ALONG SEASHORE)) | ₱1,200 | - | - |
These zonal values are published by BIR RDO 069 (Virac, Catanduanes) and represent the minimum taxable value per square meter for properties in Cabugao, Bato.
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.