BIR Zonal Values in San Nicolas
San Nicolas is a municipality in Ilocos Norte with 27 barangays and 279 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱200 to ₱72,900/sqm, with a median of ₱2,800/sqm. Commercial values range from ₱250 to ₱11,600/sqm. The highest residential zonal value is ₱72,900/sqm at Balai Condominium (condominium) in San Francisco. San Nicolas falls under BIR RDO 001, latest schedule effective Oct. 6, 2023. PSGC code 0102820000.
Ilocos Norte, Ilocos Region · RDO 001 (Laoag City, Ilocos Norte)
DO 047-2023 · Effective: Oct. 6, 2023
PSGC 0102820000
Data last verified 2026-10-14 · see recent updates
San Nicolas Zonal Value Highlights (2026)
- Highest Commercial
- ₱11,600/sqm
- Along National Highway (50 Meters From the Middle of National Highway to Dingras), San Ildefonso
- Highest Residential
- ₱72,900/sqm
- Balai Condominium (condominium) (Interior Lots), San Francisco
- Most Affordable
- ₱200/sqm
- Gabanog St., 14 (San Nicolas)
- Median Residential
- ₱2,800
- Median Commercial
- ₱3,418
- Barangays
- 27
- Streets Indexed
- 279
- Buildings / Condos
- 1
Transfer taxes
Estimated transfer taxes in San Nicolas
At the median residential zonal value of ₱2,800/sqm:
- For a 50sqm property (zonal basis ₱140,000): estimated CGT ₱8,400, DST ₱2,100, total ₱10,500.Zonal basis ₱140,000CGT ₱8,400 · DST ₱2,100₱10,500 estimated total
- For a 100sqm property (zonal basis ₱280,000): estimated CGT ₱16,800, DST ₱4,200, total ₱21,000.Zonal basis ₱280,000CGT ₱16,800 · DST ₱4,200₱21,000 estimated total
- For a 200sqm property (zonal basis ₱560,000): estimated CGT ₱33,600, DST ₱8,400, total ₱42,000.Zonal basis ₱560,000CGT ₱33,600 · DST ₱8,400₱42,000 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 San Nicolas are published under BIR RDO 001 (Laoag City, Ilocos Norte).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱21,000
- Zonal basis
- ₱280,000
- CGT 6%
- ₱16,800
- DST 1.5%
- ₱4,200
27 barangays
Barangays in San Nicolas
- San FranciscoResidential: ₱1,300 - ₱72,900 Commercial: ₱3,400 - ₱10,20011 streets₱72,900from ₱1,300
- San FernandoResidential: ₱1,500 - ₱5,900 Commercial: ₱1,800 - ₱9,80014 streets₱5,900from ₱1,500
- San JoseResidential: ₱1,500 - ₱5,800 Commercial: ₱1,800 - ₱9,30013 streets₱5,800from ₱1,500
- San SilvestreResidential: ₱1,400 - ₱5,100 Commercial: ₱1,700 - ₱8,30011 streets₱5,100from ₱1,400
- San CayetanoResidential: ₱1,000 - ₱4,300 Commercial: ₱1,400 - ₱8,40013 streets₱4,300from ₱1,000
- San EugenioResidential: ₱2,900 - ₱4,200 Commercial: ₱3,500 - ₱5,00010 streets₱4,200from ₱2,900
- San IldefonsoResidential: ₱1,800 - ₱4,200 Commercial: ₱5,800 - ₱11,6009 streets₱4,200from ₱1,800
- San GregorioResidential: ₱1,300 - ₱4,100 Commercial: ₱1,500 - ₱4,70013 streets₱4,100from ₱1,300
- San PauloResidential: ₱1,600 - ₱3,800 Commercial: ₱3,800 - ₱4,50013 streets₱3,800from ₱1,600
- San RufinoResidential: ₱1,200 - ₱3,800 Commercial: ₱1,500 - ₱8,30012 streets₱3,800from ₱1,200
- San MarcosResidential: ₱300 - ₱3,600 Commercial: ₱500 - ₱4,40011 streets₱3,600from ₱300
- San BaltazarResidential: ₱1,600 - ₱3,500 Commercial: ₱3,000 - ₱9,5008 streets₱3,500from ₱1,600
- San MiguelResidential: ₱1,500 - ₱3,500 Commercial: ₱3,100 - ₱5,70011 streets₱3,500from ₱1,500
- San GuillermoResidential: ₱700 - ₱3,400 Commercial: ₱2,000 - ₱4,1007 streets₱3,400from ₱700
- Santa AsuncionResidential: ₱200 - ₱3,300 Commercial: ₱250 - ₱3,90016 streets₱3,300from ₱200
- San Juan BautistaResidential: ₱1,500 - ₱3,200 Commercial: ₱1,800 - ₱5,7006 streets₱3,200from ₱1,500
- San LorenzoResidential: ₱530 - ₱3,200 Commercial: ₱600 - ₱4,1009 streets₱3,200from ₱530
- San LucasResidential: ₱850 - ₱3,100 Commercial: ₱2,100 - ₱3,80019 streets₱3,100from ₱850
- San PedroResidential: ₱390 - ₱2,900 Commercial: ₱850 - ₱4,4005 streets₱2,900from ₱390
- San BartolomeResidential: ₱1,400 - ₱2,700 Commercial: ₱2,300 - ₱3,5009 streets₱2,700from ₱1,400
- San AgustinResidential: ₱900 - ₱2,300 Commercial: ₱1,300 - ₱3,7005 streets₱2,300from ₱900
- San PabloResidential: ₱460 - ₱2,300 Commercial: ₱580 - ₱3,80011 streets₱2,300from ₱460
- Santa MonicaResidential: ₱980 - ₱2,300 Commercial: ₱1,600 - ₱3,1007 streets₱2,300from ₱980
- PoblacionResidential: ₱900 - ₱1,800 Commercial: ₱2,000 - ₱3,00016 streets₱1,800from ₱900
- Santa CeciliaResidential: ₱1,300 - ₱1,600 Commercial: ₱1,700 - ₱2,3006 streets₱1,600from ₱1,300
- 14, San NicolasResidential: ₱1,200 - ₱1,3007 streets₱1,300from ₱1,200
- 14 (San Nicolas)Residential: ₱200 - ₱2107 streets₱210from ₱200
Method and law
About These Values
These zonal values are published by BIR RDO 001 (Laoag City, Ilocos Norte) and represent the minimum taxable value per square meter for properties in San Nicolas.
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
Oct. 6, 2023
Last BIR schedule update for San Nicolas.
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.