BIR Zonal Values in Brgy. Santo Niño, Libjo
Santo Niño is a barangay in Libjo, Dinagat Islands with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 105 (Surigao City, Surigao del Norte), based on the BIR Department Order covering Santo Niño. The average residential zonal value across classified streets is ₱450/sqm (median ₱375/sqm). Street-level residential values range from ₱300 to ₱750 per square meter. The highest-valued residential street is Beach Front at ₱750/sqm. Commercial zonal values reach up to ₱1,700/sqm. The majority of classified streets (66.7%) 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 Santo Niño.
Libjo, Dinagat Islands · RDO 105 (Surigao City, Surigao del Norte)
Data last verified 2026-10-14 · see recent updates
DO 034-2023 · BIR schedule effectivity: 7/26/2023
PSGC 1608504014
Santo Niño Zonal Value Summary (2026)
- Avg. Residential
- ₱450
- /sqm
- Avg. Commercial
- ₱1,700
- /sqm
- Industrial
- -
- none classified
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Half the streets sit between ₱350 and ₱400.
- Streets
- 6
- Median Residential
- ₱375
- Residential Range
- ₱300-₱750
- Avg Commercial
- ₱1,700
CGT + DST
Estimate Your Property Tax in Santo Niño
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Santo Niño barangay-level residential value of ₱450/sqm
Zonal Basis
100 sqm x ₱450
₱45,000
- Capital Gains Tax (6%)
- ₱2,700
- Documentary Stamp Tax (1.5%)
- ₱675
Estimated Total (CGT + DST)
₱3,375
Planning to sell this property? We'll handle everything: pricing, buyers, taxes.
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.
What brings you to Brgy. Santo Niño?
Rankings
Street Rankings
Top 4 Highest Residential
- 1Beach Front(100M From the Shore)₱750/sqm
- 2Osmena St.₱400/sqm
- 3All Other Streets₱350/sqm
- 4All Other Streets(Without Road Access)₱300/sqm
Top 4 Most Affordable
- 1All Other Streets(Without Road Access)₱300/sqm
- 2All Other Streets₱350/sqm
- 3Osmena St.₱400/sqm
- 4Beach Front(100M From the Shore)₱750/sqm
Top 1 Commercial Streets
- 1Beach Front(Without Road Access)₱1,700/sqm
Zone Type Distribution
- Residential4 of 6 streets (66.7%)
- Agricultural3 of 6 streets (50%)
- Commercial1 of 6 streets (16.7%)
By area
Streets by Vicinity
Without Road Access
2 streets | Avg ₱300/sqm
- All Other Streets₱300
- Beach Frontno residential value
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial | Institutional |
|---|---|---|---|---|
| Santo Niño | - | - | - | - |
Osmena St. | ₱400 | - | - | ₱500 |
All Other Streets **(Without Road Access) | ₱300 | - | - | - |
All Other Streets | ₱350 | - | - | - |
All Other Streets(Along the Road) | - | - | - | - |
Beach Front(Without Road Access) | - | ₱1,700 | - | - |
Beach Front ***(100M From the Shore) | ₱750 | - | - | - |
- Footnotes
- ** Formerly interior lot; renamed from "interior" to "without road access" to avoid misinterpretation as recommended by the STCRPV.
- *** Per recommendation by the STCRPV and per unanimous concurrence by the TCRPV, the 100-meter stripping was removed for the reason that the actual economic valuation of the property located at the vicinity goes beyond the said strip. The "along the shore" vicinity was also removed because it is redundant to "beach front" classification.
FAQ
Frequently Asked Questions about Santo Niño
What is the BIR zonal value in Santo Niño, Libjo?
Which street has the highest zonal value in Santo Niño?
What is the most affordable zonal value in Santo Niño?
How much is the capital gains tax for property in Santo Niño?
How many streets have BIR zonal values in Santo Niño?
What is the commercial zonal value in Santo Niño?
Other Barangays in Libjo
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 Santo Niño, 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)
Source RDONot necessarily where you file
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
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.