RDO 115 · Digos City, Davao del SurEffective 12/28/2021PSGC 1108601000

BIR Zonal Values in Don Marcelino

Don Marcelino is a municipality in Davao Occidental with 15 barangays and 60 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱280 to ₱722/sqm, with a median of ₱368.5/sqm. Commercial values range from ₱693 to ₱1,300/sqm. The highest residential zonal value is ₱722/sqm at Nat'l./Prov'l./Mun'l. Roads in Kinanga. Don Marcelino falls under BIR RDO 115, latest schedule effective 12/28/2021. PSGC code 1108601000.

Davao Occidental, Davao Region · RDO 115 (Digos City, Davao del Sur)

DO 34-2021 · Effective: 12/28/2021

PSGC 1108601000

Data last verified 2026-10-14 · see recent updates

Browse 15 barangays

Don Marcelino Zonal Value Highlights (2026)

Highest Commercial
₱1,300/sqm
Nat'l./Prov'l./Mun'l. Roads, Kinanga
Highest Residential
₱722/sqm
Nat'l./Prov'l./Mun'l. Roads, Kinanga
Most Affordable
₱280/sqm
Barangay Roads (Interior Lots), Baluntaya
Median Residential
₱368.5
Median Commercial
₱801
Barangays
15
Streets Indexed
60
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Don Marcelino

At the median residential zonal value of ₱368.5/sqm:

  • For a 50sqm property (zonal basis ₱18,425): estimated CGT ₱1,106, DST ₱276, total ₱1,382.Zonal basis ₱18,425CGT ₱1,106 · DST ₱276₱1,382 estimated total
  • For a 100sqm property (zonal basis ₱36,850): estimated CGT ₱2,211, DST ₱553, total ₱2,764.Zonal basis ₱36,850CGT ₱2,211 · DST ₱553₱2,764 estimated total
  • For a 200sqm property (zonal basis ₱73,700): estimated CGT ₱4,422, DST ₱1,106, total ₱5,528.Zonal basis ₱73,700CGT ₱4,422 · DST ₱1,106₱5,528 estimated total

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Which RDO covers your property?

All zonal values in Don Marcelino are published under BIR RDO 115 (Digos City, Davao del Sur).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱2,764

Zonal basis
₱36,850
CGT 6%
₱2,211
DST 1.5%
₱553
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15 barangays

Barangays in Don Marcelino

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Method and law

About These Values

These zonal values are published by BIR RDO 115 (Digos City, Davao del Sur) and represent the minimum taxable value per square meter for properties in Don Marcelino.

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

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

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

RA 12001 (RPVARA) timeline

  1. 12/28/2021

    Last BIR schedule update for Don Marcelino.

  2. July 5, 2024

    RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).

  3. July 5, 2026

    The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).

  4. Until an SMV is approved

    Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).

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.