RDO 105 · Surigao City, Surigao del NorteEffective 7/26/2023PSGC 1608507000

BIR Zonal Values in Tubajon

Tubajon is a municipality in Dinagat Islands with 9 barangays and 63 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱300 to ₱900/sqm, with a median of ₱775/sqm. Commercial values range from ₱1,100 to ₱1,700/sqm. The highest residential zonal value is ₱900/sqm at National Highway in Mabini. Tubajon falls under BIR RDO 105, latest schedule effective 7/26/2023. PSGC code 1608507000.

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

DO 034-2023 · Effective: 7/26/2023

PSGC 1608507000

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

Browse 9 barangays

Tubajon Zonal Value Highlights (2026)

Highest Commercial
₱1,700/sqm
Beach Front (Without Road Access), Imelda
Highest Residential
₱900/sqm
National Highway, Mabini
Most Affordable
₱300/sqm
All Other Streets (Without Road Access), Malinao
Median Residential
₱775
Median Commercial
₱1,550
Barangays
9
Streets Indexed
63
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Tubajon

At the median residential zonal value of ₱775/sqm:

  • For a 50sqm property (zonal basis ₱38,750): estimated CGT ₱2,325, DST ₱581, total ₱2,906.Zonal basis ₱38,750CGT ₱2,325 · DST ₱581₱2,906 estimated total
  • For a 100sqm property (zonal basis ₱77,500): estimated CGT ₱4,650, DST ₱1,163, total ₱5,813.Zonal basis ₱77,500CGT ₱4,650 · DST ₱1,163₱5,813 estimated total
  • For a 200sqm property (zonal basis ₱155,000): estimated CGT ₱9,300, DST ₱2,325, total ₱11,625.Zonal basis ₱155,000CGT ₱9,300 · DST ₱2,325₱11,625 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 Tubajon 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

₱5,813

Zonal basis
₱77,500
CGT 6%
₱4,650
DST 1.5%
₱1,163
Full Transfer Tax Calculator →

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 Tubajon.

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 Tubajon.

  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.