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RDO 001 · Laoag City, Ilocos Norte19 streets94.7% residential

BIR Zonal Values in Brgy. San Lucas, San Nicolas

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). These zonal values are published by BIR RDO 001 (Laoag City, Ilocos Norte), based on the BIR Department Order covering San Lucas. The average residential zonal value across classified streets is ₱2,686/sqm (median ₱2,900/sqm). Street-level residential values range from ₱850 to ₱3,100 per square meter. 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.

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 0102820014

San Lucas Zonal Value Summary (2026)

Avg. Residential
₱2,686
/sqm
Avg. Commercial
₱3,418
/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.

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

Half the streets sit between ₱2,600 and ₱3,000.

Streets
19
Median Residential
₱2,900
Residential Range
₱850-₱3,100
Avg Commercial
₱3,418

CGT + DST

Estimate Your Property Tax in San Lucas

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

Property Type

sqm

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

Zonal Basis

100 sqm x ₱2,686

₱268,600

Capital Gains Tax (6%)
₱16,116
Documentary Stamp Tax (1.5%)
₱4,029

Estimated Total (CGT + DST)

₱20,145

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 Lucas?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1A. Barba St(Aglipay Church Ave. - Mamuad St.)₱3,100/sqm
  2. 2Aglipay Church Ave.(Aglipay Church Ave. - Mamuad St.)₱3,100/sqm
  3. 3Madamba Ave.(Aglipay Church Ave. - Mamuad St.)₱3,100/sqm
  4. 4C. Dimaya St(Aglipay Church Ave. - Mamuad St.)₱3,000/sqm
  5. 5Madamba Ave.(Mamuad St - Crisostomo St)₱3,000/sqm

Top 5 Most Affordable

  1. 1Irrigation Canal(Interior Lots)₱850/sqm
  2. 2All Other Streets(Interior Lots)₱1,700/sqm
  3. 3All Other Streets(Aglipay Church Ave. - C. Dimaya St.)₱2,300/sqm
  4. 4H. Morales St.(Aglipay Church Ave. - C. Dimaya St.)₱2,600/sqm
  5. 5J. Jose St.(Aglipay Church Ave. - C. Dimaya St.)₱2,600/sqm

Top 3 Commercial Streets

  1. 1A. Barba St(Aglipay Church Ave. - Mamuad St.)₱3,800/sqm
  2. 2Aglipay Church Ave.(Aglipay Church Ave. - Mamuad St.)₱3,800/sqm
  3. 3Madamba Ave.(Aglipay Church Ave. - Mamuad St.)₱3,800/sqm

Zone Type Distribution

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

By area

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
  • Madamba Ave.₱3,100
  • O. Guieb St₱2,800
  • Rodriguez St₱3,000
  • Mc Kinley St.₱2,900
  • Franklin St.₱2,900
  • Mabini St.₱2,900

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 Lotsno residential value
  • Irrigation Canal₱850

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialGovt Land
San Lucas----
A. Barba St New *(Aglipay Church Ave. - Mamuad St.)
₱3,100₱3,800--
Aglipay Church Ave. New *(Aglipay Church Ave. - Mamuad St.)
₱3,100₱3,800--
Arzadon St New *(Aglipay Church Ave. - Mamuad St.)
₱2,700₱3,400--
C. Bonoan St New *(Aglipay Church Ave. - Mamuad St.)
₱2,900₱3,500--
C. Dimaya St New *(Aglipay Church Ave. - Mamuad St.)
₱3,000₱3,700--
Madamba Ave. New *(Aglipay Church Ave. - Mamuad St.)
₱3,100₱3,800--
Madamba Ave. New *(Mamuad St - Crisostomo St)
₱3,000₱3,800--
O. Guieb St New *(Aglipay Church Ave. - Mamuad St.)
₱2,800₱3,400--
Rodriguez St New *(Aglipay Church Ave. - Mamuad St.)
₱3,000₱3,600--
Mc Kinley St. New *(Aglipay Church Ave. - Mamuad St.)
₱2,900₱3,500--
Franklin St. New *(Aglipay Church Ave. - Mamuad St.)
₱2,900₱3,500--
Mabini St. New *(Aglipay Church Ave. - Mamuad St.)
₱2,900₱3,500--
Agustin St. New *(Aglipay Church Ave. - D.Bonoan St.)
₱2,900₱3,500--
H. Morales St. New *(Aglipay Church Ave. - C. Dimaya St.)
₱2,600₱3,200--
J. Jose St. New *(Aglipay Church Ave. - C. Dimaya St.)
₱2,600₱3,200--
All Other Streets New *(Aglipay Church Ave. - C. Dimaya St.)
₱2,300₱2,800--
All Other Streets New *(Interior Lots)
₱1,700₱2,100--
All Lots(Interior Lots)
---₱2,500
Irrigation Canal(Interior Lots)
₱850---
Footnotes
* Newly identified road, street, vicinity or classification

FAQ

Frequently Asked Questions about San Lucas

What is the BIR zonal value in San Lucas, San Nicolas?
The average residential zonal value across classified streets in San Lucas is ₱2,686/sqm (median ₱2,900/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱850 to ₱3,100/sqm across 19 classified streets. These values are published 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 average residential 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 average commercial zonal value across classified streets in San Lucas is ₱3,418/sqm. 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

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 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:

  • 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.