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ToolsZonal ValuesIlocos NorteSan NicolasSan Lucas

BIR Zonal Values in San Lucas

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

Effective: Oct. 6, 2023

San Lucas Zonal Value Summary (2026)

San Lucas is a barangay in San Nicolas, Ilocos Norte with 19 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,686 per square meter. Street-level residential values range from ₱850 to ₱3,100 per square meter, with a median of ₱2,900/sqm. The highest-valued residential street is A. BARBA ST at ₱3,100/sqm. Commercial zonal values reach up to ₱3,800/sqm. The majority of classified streets (94.7%) 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 Lucas.

Residential
₱2,686
/sqm
Commercial
₱3,418
/sqm
Industrial
-
Estimate Your Property Tax in San Lucas

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

Based on San Lucas barangay-level residential value of ₱2,686/sqm

Zonal Basis
₱268,600
100 sqm x ₱2,686
Capital Gains Tax (6%)
₱16,116
Documentary Stamp Tax (1.5%)
₱4,029
Estimated Total (CGT + DST)
₱20,145

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.

Zone Type Distribution

Residential18 of 19 streets (94.7%)
Commercial17 of 19 streets (89.5%)
Agricultural1 of 19 streets (5.3%)

Street Rankings

Top 5 Highest Residential
  1. 1.A. BARBA ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,100/sqm
  2. 2.AGLIPAY CHURCH AVE.(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,100/sqm
  3. 3.MADAMBA AVE.(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,100/sqm
  4. 4.C. DIMAYA ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,000/sqm
  5. 5.MADAMBA AVE.(MAMUAD ST - CRISOSTOMO ST)₱3,000/sqm
Top 5 Most Affordable
  1. 1.IRRIGATION CANAL(INTERIOR LOTS)₱850/sqm
  2. 2.ALL OTHER STREETS(INTERIOR LOTS)₱1,700/sqm
  3. 3.ALL OTHER STREETS(AGLIPAY CHURCH AVE. - C. DIMAYA ST.)₱2,300/sqm
  4. 4.H. MORALES ST.(AGLIPAY CHURCH AVE. - C. DIMAYA ST.)₱2,600/sqm
  5. 5.J. JOSE ST.(AGLIPAY CHURCH AVE. - C. DIMAYA ST.)₱2,600/sqm
Top 3 Commercial Streets
  1. 1.A. BARBA ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,800/sqm
  2. 2.AGLIPAY CHURCH AVE.(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,800/sqm
  3. 3.MADAMBA AVE.(AGLIPAY CHURCH AVE. - MAMUAD ST.)₱3,800/sqm

Streets by Vicinity

AGLIPAY CHURCH AVE. - MAMUAD ST.
11 streets|Avg ₱2,945/sqm
  • A. BARBA ST₱3,100
  • AGLIPAY CHURCH AVE.₱3,100
  • ARZADON ST₱2,700
  • C. BONOAN ST₱2,900
  • C. DIMAYA ST₱3,000
  • +6 more streets
AGLIPAY CHURCH AVE. - C. DIMAYA ST.
3 streets|Avg ₱2,500/sqm
  • H. MORALES ST.₱2,600
  • J. JOSE ST.₱2,600
  • ALL OTHER STREETS₱2,300
INTERIOR LOTS
3 streets|Avg ₱1,275/sqm
  • ALL OTHER STREETS₱1,700
  • ALL LOTS-
  • IRRIGATION CANAL₱850
Streets
19
Median Residential
₱2,900
Residential Range
₱850-₱3,100
Avg Commercial
₱3,418

Zonal Values by Street

LocationResidentialCommercialIndustrial
San Lucas---
↳ A. BARBA ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱3,100₱3,800-
↳ AGLIPAY CHURCH AVE.(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱3,100₱3,800-
↳ ARZADON ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱2,700₱3,400-
↳ C. BONOAN ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱2,900₱3,500-
↳ C. DIMAYA ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱3,000₱3,700-
↳ MADAMBA AVE.(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱3,100₱3,800-
↳ MADAMBA AVE.(MAMUAD ST - CRISOSTOMO ST)
₱3,000₱3,800-
↳ O. GUIEB ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱2,800₱3,400-
↳ RODRIGUEZ ST(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱3,000₱3,600-
↳ MC KINLEY ST.(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱2,900₱3,500-
↳ FRANKLIN ST.(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱2,900₱3,500-
↳ MABINI ST.(AGLIPAY CHURCH AVE. - MAMUAD ST.)
₱2,900₱3,500-
↳ AGUSTIN ST.(AGLIPAY CHURCH AVE. - D.BONOAN ST.)
₱2,900₱3,500-
↳ H. MORALES ST.(AGLIPAY CHURCH AVE. - C. DIMAYA ST.)
₱2,600₱3,200-
↳ J. JOSE ST.(AGLIPAY CHURCH AVE. - C. DIMAYA ST.)
₱2,600₱3,200-
↳ ALL OTHER STREETS(AGLIPAY CHURCH AVE. - C. DIMAYA ST.)
₱2,300₱2,800-
↳ ALL OTHER STREETS(INTERIOR LOTS)
₱1,700₱2,100-
↳ IRRIGATION CANAL(INTERIOR LOTS)
₱850--
↳ ALL LOTS(INTERIOR LOTS)
---

Frequently Asked Questions about San Lucas

What is the BIR zonal value in San Lucas, San Nicolas?
The barangay-level residential zonal value in San Lucas is ₱2,686 per square meter. At the street level, residential values range from ₱850 to ₱3,100/sqm across 19 classified streets. These values are set by BIR RDO 001 (Laoag City, Ilocos Norte).
Which street has the highest zonal value in San Lucas?
A. BARBA ST has the highest residential zonal value in San Lucas at ₱3,100 per square meter. It is located AGLIPAY CHURCH AVE. - MAMUAD ST.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Lucas?
The most affordable street-level residential zonal value in San Lucas is ₱850/sqm, found on IRRIGATION CANAL. It is located INTERIOR LOTS. 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 Lucas?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱2,686/sqm, a 100 sqm lot would have a CGT of approximately ₱16,116 and a DST of approximately ₱4,029. 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 Lucas?
There are 19 streets with published BIR zonal value classifications in San Lucas, San Nicolas. The breakdown by zone type: 18 residential (94.7%), 17 commercial (89.5%), 1 agricultural (5.3%).
What is the commercial zonal value in San Lucas?
The barangay-level commercial zonal value in San Lucas is ₱3,418 per square meter. At the street level, commercial values go up to ₱3,800/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in San Nicolas

San AgustinSan BaltazarSan BartolomeSan CayetanoSan EugenioSan Fernando
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 Lucas, 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

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.