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RDO 001 · Laoag City, Ilocos Norte14 streets100% residential

BIR Zonal Values in Brgy. San Fernando, San Nicolas

San Fernando is a barangay in San Nicolas, Ilocos Norte with 14 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 001 (Laoag City, Ilocos Norte), based on the BIR Department Order covering San Fernando. The average residential zonal value across classified streets is ₱4,629/sqm (median ₱4,900/sqm). Street-level residential values range from ₱1,500 to ₱5,900 per square meter. The highest-valued residential street is Along National Highway at ₱5,900/sqm. Commercial zonal values reach up to ₱9,800/sqm. The majority of classified streets (100%) 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 San Fernando.

San Nicolas, Ilocos Norte · RDO 001 (Laoag City, Ilocos Norte)

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

DO 047-2023 · BIR schedule effectivity: Oct. 6, 2023

PSGC 0102820008

San Fernando Zonal Value Summary (2026)

Avg. Residential
₱4,629
/sqm
Avg. Commercial
₱5,979
/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.

14 streets, residential ₱/sqm
Each dot is one street

Half the streets sit between ₱4,500 and ₱4,900.

Streets
14
Median Residential
₱4,900
Residential Range
₱1,500-₱5,900
Avg Commercial
₱5,979

CGT + DST

Estimate Your Property Tax in San Fernando

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Property Type

sqm

Based on San Fernando barangay-level residential value of ₱4,629/sqm

Zonal Basis

100 sqm x ₱4,629

₱462,900

Capital Gains Tax (6%)
₱27,774
Documentary Stamp Tax (1.5%)
₱6,944

Estimated Total (CGT + DST)

₱34,718

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. San Fernando?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Along National Highway(50 Meters From the Middle of National Highway)₱5,900/sqm
  2. 2Madamba Ave.(Nat'l. Rd-Nalupta St)₱5,300/sqm
  3. 3Mc Kinley St.(Nat'l. Rd-Nalupta St)₱5,200/sqm
  4. 4Aurelio St.(Marcos Ave.-Madamba Ave.)₱4,900/sqm
  5. 5Mabini St(Nat'l. Rd.-Nalupta St)₱4,900/sqm

Top 5 Most Affordable

  1. 1Irrigation Canal(Marcos Ave.-Madamba Ave.)₱1,500/sqm
  2. 2M. Morales St.(Nat'l. Rd-Nalupta St)₱4,300/sqm
  3. 3Serrano St₱4,400/sqm
  4. 4Marcos Ave.(Nat'l. Rd- Nalupta St)₱4,500/sqm
  5. 5Serrano St(Marcos Ave.-Madamba Ave.)₱4,600/sqm

Top 3 Commercial Streets

  1. 1Along National Highway(50 Meters From the Middle of National Highway)₱9,800/sqm
  2. 2Madamba Ave.(Nat'l. Rd-Nalupta St)₱7,300/sqm
  3. 3Mc Kinley St.(Nat'l. Rd-Nalupta St)₱6,500/sqm

Zone Type Distribution

  • Residential14 of 14 streets (100%)
  • Commercial14 of 14 streets (100%)
  • Agricultural1 of 14 streets (7.1%)

By area

Streets by Vicinity

Marcos Ave.-Madamba Ave.

4 streets | Avg ₱3,975/sqm

  • Aurelio St.₱4,900
  • Serrano St₱4,600
  • Dña Trinidad Nalupta Ave.₱4,900
  • Irrigation Canal₱1,500

Nat'l. Rd-Nalupta St

3 streets | Avg ₱4,933/sqm

  • Madamba Ave.₱5,300
  • M. Morales St.₱4,300
  • Mc Kinley St.₱5,200

Nat'l. Rd.-Nalupta St

3 streets | Avg ₱4,900/sqm

  • Mabini St₱4,900
  • O. Agustin₱4,900
  • J. Jose St₱4,900

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialGovt Land
San Fernando----
Along National Highway(50 Meters From the Middle of National Highway)
₱5,900₱9,800-₱8,000
Madamba Ave.(Nat'l. Rd-Nalupta St)
₱5,300₱7,300--
Aurelio St. New *(Marcos Ave.-Madamba Ave.)
₱4,900₱6,100--
Serrano St New *
₱4,400₱5,900--
Serrano St New *(Marcos Ave.-Madamba Ave.)
₱4,600₱5,600--
Franklin St. New *(Serrano St-Nalupta St)
₱4,600₱5,700--
M. Morales St. New *(Nat'l. Rd-Nalupta St)
₱4,300₱5,300--
Mabini St New *(Nat'l. Rd.-Nalupta St)
₱4,900₱6,100--
Marcos Ave. New *(Nat'l. Rd- Nalupta St)
₱4,500₱5,300--
Mc Kinley St. New *(Nat'l. Rd-Nalupta St)
₱5,200₱6,500--
O. Agustin New *(Nat'l. Rd.-Nalupta St)
₱4,900₱6,100--
J. Jose St New *(Nat'l. Rd.-Nalupta St)
₱4,900₱6,100--
Dña Trinidad Nalupta Ave. New *(Marcos Ave.-Madamba Ave.)
₱4,900₱6,100--
Irrigation Canal New *(Marcos Ave.-Madamba Ave.)
₱1,500₱1,800--
Footnotes
* Newly identified road, street, vicinity or classification

FAQ

Frequently Asked Questions about San Fernando

What is the BIR zonal value in San Fernando, San Nicolas?
The average residential zonal value across classified streets in San Fernando is ₱4,629/sqm (median ₱4,900/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱1,500 to ₱5,900/sqm across 14 classified streets. These values are published by BIR RDO 001 (Laoag City, Ilocos Norte).
Which street has the highest zonal value in San Fernando?
Along National Highway has the highest residential zonal value in San Fernando at ₱5,900 per square meter. It is located 50 Meters From the Middle of National Highway. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Fernando?
The most affordable street-level residential zonal value in San Fernando is ₱1,500/sqm, found on Irrigation Canal. It is located Marcos Ave.-Madamba Ave.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in San Fernando?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱4,629/sqm, a 100 sqm lot would have a CGT of approximately ₱27,774 and a DST of approximately ₱6,944. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in San Fernando?
There are 14 streets with published BIR zonal value classifications in San Fernando, San Nicolas. The breakdown by zone type: 14 residential (100%), 14 commercial (100%), 1 agricultural (7.1%).
What is the commercial zonal value in San Fernando?
The average commercial zonal value across classified streets in San Fernando is ₱5,979/sqm. At the street level, commercial values go up to ₱9,800/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in San Nicolas

14 (San Nicolas)14, San NicolasPoblacionSan AgustinSan BaltazarSan BartolomeAll 27 barangays →

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 Fernando, 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)

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)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.