REN.PH
RDO 105 · Surigao City, Surigao del NorteEffective 7/26/2023PSGC 1608504000

BIR Zonal Values in Libjo

Libjo is a municipality in Dinagat Islands with 16 barangays and 111 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱275 to ₱1,350/sqm, with a median of ₱500/sqm. Commercial values range from ₱1,100 to ₱1,750/sqm. The highest residential zonal value is ₱1,350/sqm at Beach Front in Arellano. Libjo falls under BIR RDO 105, latest schedule effective 7/26/2023. PSGC code 1608504000.

Dinagat Islands, Caraga · RDO 105 (Surigao City, Surigao del Norte)

DO 034-2023 · Effective: 7/26/2023

PSGC 1608504000

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

Browse 16 barangays

Libjo Zonal Value Highlights (2026)

Highest Commercial
₱1,750/sqm
Beach Front (Without Road Access), Arellano
Highest Residential
₱1,350/sqm
Beach Front (100M From the Shore), Arellano
Most Affordable
₱275/sqm
All Other Streets (Without Road Access), San Jose
Median Residential
₱500
Median Commercial
₱1,750
Barangays
16
Streets Indexed
111
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Libjo

At the median residential zonal value of ₱500/sqm:

  • For a 50sqm property (zonal basis ₱25,000): estimated CGT ₱1,500, DST ₱375, total ₱1,875.Zonal basis ₱25,000CGT ₱1,500 · DST ₱375₱1,875 estimated total
  • For a 100sqm property (zonal basis ₱50,000): estimated CGT ₱3,000, DST ₱750, total ₱3,750.Zonal basis ₱50,000CGT ₱3,000 · DST ₱750₱3,750 estimated total
  • For a 200sqm property (zonal basis ₱100,000): estimated CGT ₱6,000, DST ₱1,500, total ₱7,500.Zonal basis ₱100,000CGT ₱6,000 · DST ₱1,500₱7,500 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 Libjo are published under BIR RDO 105 (Surigao City, Surigao del Norte).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱3,750

Zonal basis
₱50,000
CGT 6%
₱3,000
DST 1.5%
₱750
Full Transfer Tax Calculator →

16 barangays

Barangays in Libjo

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Method and law

About These Values

These zonal values are published by BIR RDO 105 (Surigao City, Surigao del Norte) and represent the minimum taxable value per square meter for properties in Libjo.

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. 7/26/2023

    Last BIR schedule update for Libjo.

  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)

BIR Zonal Values PageRA 12001 (RPVARA) full text

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.