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RDO 086 · Borongan City, Eastern SamarEffective 3/31/2019PSGC 0802622000

BIR Zonal Values in Sulat

Sulat is a municipality in Eastern Samar with 18 barangays and 72 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱150 to ₱550/sqm, with a median of ₱400/sqm. Commercial values range from ₱400 to ₱1,100/sqm. The highest residential zonal value is ₱550/sqm at Opimo St. in Maramara. Sulat falls under BIR RDO 086, latest schedule effective 3/31/2019. PSGC code 0802622000.

Eastern Samar, Eastern Visayas · RDO 086 (Borongan City, Eastern Samar)

DO 07-2019 · Effective: 3/31/2019

PSGC 0802622000

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

Browse 18 barangays

Sulat Zonal Value Highlights (2026)

Highest Commercial
₱1,100/sqm
Opimo St. (Both Sides), Maramara
Highest Residential
₱550/sqm
Opimo St. (Both Sides), Maramara
Most Affordable
₱150/sqm
All Lots (Interior), A-Et
Median Residential
₱400
Median Commercial
₱800
Barangays
18
Streets Indexed
72
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Sulat

At the median residential zonal value of ₱400/sqm:

  • For a 50sqm property (zonal basis ₱20,000): estimated CGT ₱1,200, DST ₱300, total ₱1,500.Zonal basis ₱20,000CGT ₱1,200 · DST ₱300₱1,500 estimated total
  • For a 100sqm property (zonal basis ₱40,000): estimated CGT ₱2,400, DST ₱600, total ₱3,000.Zonal basis ₱40,000CGT ₱2,400 · DST ₱600₱3,000 estimated total
  • For a 200sqm property (zonal basis ₱80,000): estimated CGT ₱4,800, DST ₱1,200, total ₱6,000.Zonal basis ₱80,000CGT ₱4,800 · DST ₱1,200₱6,000 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 Sulat are published under BIR RDO 086 (Borongan City, Eastern Samar).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱3,000

Zonal basis
₱40,000
CGT 6%
₱2,400
DST 1.5%
₱600
Full Transfer Tax Calculator →

18 barangays

Barangays in Sulat

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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 Sulat.

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. 3/31/2019

    Last BIR schedule update for Sulat.

  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.