BIR Zonal Values in Balangkayan
Balangkayan is a municipality in Eastern Samar with 15 barangays and 107 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱200 to ₱750/sqm, with a median of ₱350/sqm. Commercial values range from ₱500 to ₱1,050/sqm. The highest residential zonal value is ₱750/sqm at San Buenaventura St. in Cuatro. Balangkayan falls under BIR RDO 086, latest schedule effective 3/31/2019. PSGC code 0802603000.
Eastern Samar, Eastern Visayas · RDO 086 (Borongan City, Eastern Samar)
DO 07-2019 · Effective: 3/31/2019
PSGC 0802603000
Data last verified 2026-10-14 · see recent updates
Balangkayan Zonal Value Highlights (2026)
- Highest Commercial
- ₱1,050/sqm
- Nat'l. Road (Cor. Contado St. - Rizal St), Cuatro
- Highest Residential
- ₱750/sqm
- San Buenaventura St. (Mariano Montes - Rizal St.), Cuatro
- Most Affordable
- ₱200/sqm
- All Other Lots (Interior), Balogo
- Median Residential
- ₱350
- Median Commercial
- ₱780
- Barangays
- 15
- Streets Indexed
- 107
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Balangkayan
At the median residential zonal value of ₱350/sqm:
- For a 50sqm property (zonal basis ₱17,500): estimated CGT ₱1,050, DST ₱263, total ₱1,313.Zonal basis ₱17,500CGT ₱1,050 · DST ₱263₱1,313 estimated total
- For a 100sqm property (zonal basis ₱35,000): estimated CGT ₱2,100, DST ₱525, total ₱2,625.Zonal basis ₱35,000CGT ₱2,100 · DST ₱525₱2,625 estimated total
- For a 200sqm property (zonal basis ₱70,000): estimated CGT ₱4,200, DST ₱1,050, total ₱5,250.Zonal basis ₱70,000CGT ₱4,200 · DST ₱1,050₱5,250 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 Balangkayan are published under BIR RDO 086 (Borongan City, Eastern Samar).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱2,625
- Zonal basis
- ₱35,000
- CGT 6%
- ₱2,100
- DST 1.5%
- ₱525
15 barangays
Barangays in Balangkayan
- CuatroResidential: ₱300 - ₱750 Commercial: ₱550 - ₱1,0508 streets₱750from ₱300
- CabayResidential: ₱300 - ₱500 Commercial: ₱1,0007 streets₱500from ₱300
- CincoResidential: ₱300 - ₱500 Commercial: ₱500 - ₱1,0006 streets₱500from ₱300
- DosResidential: ₱300 - ₱500 Commercial: ₱500 - ₱1,00010 streets₱500from ₱300
- GuinpoliranResidential: ₱300 - ₱500 Commercial: ₱1,0007 streets₱500from ₱300
- MaramagResidential: ₱300 - ₱500 Commercial: ₱1,0007 streets₱500from ₱300
- TresResidential: ₱400 - ₱500 Commercial: ₱500 - ₱1,0006 streets₱500from ₱400
- Uno (Poblacion)Residential: ₱300 - ₱500 Commercial: ₱800 - ₱1,0007 streets₱500from ₱300
- BalogoResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
- BangonResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
- CaisawanResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
- CantubiResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
- Gen. MalvarResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
- JulagResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
- MagsaysayResidential: ₱200 - ₱350 Commercial: ₱5007 streets₱350from ₱200
Method and law
About These Values
These zonal values are published by BIR RDO 086 (Borongan City, Eastern Samar) and represent the minimum taxable value per square meter for properties in Balangkayan.
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
3/31/2019
Last BIR schedule update for Balangkayan.
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).
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).
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.