San Nicolas, Ilocos Norte · RDO 001 (Laoag City, Ilocos Norte)
Effective: Oct. 6, 2023
San Fernando is a barangay in San Nicolas, Ilocos Norte with 13 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱4,631 per square meter. Street-level residential values range from ₱1,500 to ₱5,900 per square meter, with a median of ₱4,900/sqm. 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.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on San Fernando barangay-level residential value of ₱4,631/sqm
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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| San Fernando | - | - | - |
↳ ALONG NATIONAL HIGHWAY(50 METERS FROM THE MIDDLE OF NATIONAL HIGHWAY) | ₱5,900 | ₱9,800 | - |
↳ MADAMBA AVE.(NAT'L. RD-NALUPTA ST) | ₱5,300 | ₱7,300 | - |
↳ AURELIO ST.(MARCOS AVE.-MADAMBA AVE.) | ₱4,900 | ₱6,100 | - |
↳ SERRANO ST(MARCOS AVE.-MADAMBA AVE.) | ₱4,400 | ₱5,900 | - |
↳ FRANKLIN ST.(SERRANO ST-NALUPTA ST) | ₱4,600 | ₱5,700 | - |
↳ M. MORALES ST.(NAT'L. RD-NALUPTA ST) | ₱4,300 | ₱5,300 | - |
↳ MABINI ST(NAT'L. RD.-NALUPTA ST) | ₱4,900 | ₱6,100 | - |
↳ MARCOS AVE.(NAT'L. RD- NALUPTA ST) | ₱4,500 | ₱5,300 | - |
↳ MC KINLEY ST.(NAT'L. RD-NALUPTA ST) | ₱5,200 | ₱6,500 | - |
↳ O. AGUSTIN(NAT'L. RD.-NALUPTA ST) | ₱4,900 | ₱6,100 | - |
↳ J. JOSE ST(NAT'L. RD.-NALUPTA ST) | ₱4,900 | ₱6,100 | - |
↳ DÑA TRINIDAD NALUPTA AVE.(MARCOS AVE.-MADAMBA AVE.) | ₱4,900 | ₱6,100 | - |
↳ IRRIGATION CANAL(MARCOS AVE.-MADAMBA AVE.) | ₱1,500 | ₱1,800 | - |
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:
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.