RDO 001 · Laoag City, Ilocos Norte9 streets44.4% residential

BIR Zonal Values in Brgy. San Lorenzo, San Nicolas

San Lorenzo is a barangay in San Nicolas, Ilocos Norte with 9 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 Lorenzo. The average residential zonal value across classified streets is ₱1,278/sqm (median ₱690/sqm). Street-level residential values range from ₱530 to ₱3,200 per square meter. The highest-valued residential street is Along National Road at ₱3,200/sqm. Commercial zonal values reach up to ₱4,100/sqm. The majority of classified streets (55.6%) carry agricultural 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 Lorenzo.

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 0102820013

San Lorenzo Zonal Value Summary (2026)

Avg. Residential
₱1,278
/sqm
Avg. Commercial
₱2,350
/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.

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

Half the streets sit between ₱530 and ₱850. 1 street above the average pull it to 1.9 times the median.

Streets
9
Median Residential
₱690
Residential Range
₱530-₱3,200
Avg Commercial
₱2,350

CGT + DST

Estimate Your Property Tax in San Lorenzo

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

Property Type

sqm

Based on San Lorenzo barangay-level residential value of ₱1,278/sqm

Zonal Basis

100 sqm x ₱1,278

₱127,800

Capital Gains Tax (6%)
₱7,668
Documentary Stamp Tax (1.5%)
₱1,917

Estimated Total (CGT + DST)

₱9,585

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 Lorenzo?

Rankings

Street Rankings

Top 4 Highest Residential

  1. 1Along National Road(Tamurong East (Within 50 Meters From the Center of the Road)₱3,200/sqm
  2. 2Along Barangay Road(Sitio Tamurong)₱850/sqm
  3. 3All Interior Lot(Kabugaw & Bangkag)₱530/sqm
  4. 4All Other Sitios(Kabugaw & Bangkag)₱530/sqm

Top 4 Most Affordable

  1. 1All Interior Lot(Kabugaw & Bangkag)₱530/sqm
  2. 2All Other Sitios(Kabugaw & Bangkag)₱530/sqm
  3. 3Along Barangay Road(Sitio Tamurong)₱850/sqm
  4. 4Along National Road(Tamurong East (Within 50 Meters From the Center of the Road)₱3,200/sqm

Top 3 Commercial Streets

  1. 1Along National Road(Tamurong East (Within 50 Meters From the Center of the Road)₱4,100/sqm
  2. 2Along National Road(Beyonf 50 Meters From Center of the Road)₱3,100/sqm
  3. 3Along Barangay Road(Sitio Tamurong)₱1,600/sqm

Zone Type Distribution

  • Agricultural5 of 9 streets (55.6%)
  • Residential4 of 9 streets (44.4%)
  • Commercial4 of 9 streets (44.4%)

By area

Streets by Vicinity

Kabugaw & Bangkag

2 streets | Avg ₱530/sqm

  • All Interior Lot₱530
  • All Other Sitios₱530

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialGovt Land
San Lorenzo----
Along National Road New *(Tamurong East (Within 50 Meters From the Center of the Road)
₱3,200₱4,100-₱3,000
Along National Road(Beyonf 50 Meters From Center of the Road)
-₱3,100--
Along National Road(Tamurong West)
----
Along National Road(Ballawas & Cabayugan East)
----
Along Barangay Road New *(Sitio Tamurong)
₱850₱1,600--
Along Barangay Road(Ballawas East)
----
Along Barangay Road(Cabayugan West)
----
All Interior Lot New *(Kabugaw & Bangkag)
₱530₱600--
All Other Sitios(Kabugaw & Bangkag)
₱530---
Footnotes
* Newly identified road, street, vicinity or classification

FAQ

Frequently Asked Questions about San Lorenzo

What is the BIR zonal value in San Lorenzo, San Nicolas?
The average residential zonal value across classified streets in San Lorenzo is ₱1,278/sqm (median ₱690/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱530 to ₱3,200/sqm across 9 classified streets. These values are published by BIR RDO 001 (Laoag City, Ilocos Norte).
Which street has the highest zonal value in San Lorenzo?
Along National Road has the highest residential zonal value in San Lorenzo at ₱3,200 per square meter. It is located Tamurong East (Within 50 Meters From the Center of the Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Lorenzo?
The most affordable street-level residential zonal value in San Lorenzo is ₱530/sqm, found on All Interior Lot. It is located Kabugaw & Bangkag. 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 Lorenzo?
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 ₱1,278/sqm, a 100 sqm lot would have a CGT of approximately ₱7,668 and a DST of approximately ₱1,917. 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 Lorenzo?
There are 9 streets with published BIR zonal value classifications in San Lorenzo, San Nicolas. The breakdown by zone type: 5 agricultural (55.6%), 4 residential (44.4%), 4 commercial (44.4%).
What is the commercial zonal value in San Lorenzo?
The average commercial zonal value across classified streets in San Lorenzo is ₱2,350/sqm. At the street level, commercial values go up to ₱4,100/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

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 Lorenzo, 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)

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