San Nicolas, Ilocos Norte · RDO 001 (Laoag City, Ilocos Norte)
Effective: Oct. 6, 2023
San Marcos is a barangay in San Nicolas, Ilocos Norte with 11 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱1,700 per square meter. Street-level residential values range from ₱300 to ₱3,600 per square meter, with a median of ₱1,000/sqm. The highest-valued residential street is ALONG NATIONAL ROAD at ₱3,600/sqm. Commercial zonal values reach up to ₱4,400/sqm. The majority of classified streets (90.9%) 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 Marcos.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on San Marcos barangay-level residential value of ₱1,700/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 Marcos | - | - | - |
↳ ALONG NATIONAL ROAD(SITIO 4 & 5 (WITHIN 50 METERS FROM THE CENTER OF THE ROAD) | ₱3,600 | ₱4,400 | - |
↳ ALONG NATIONAL ROAD(BEYOND 50-METERS FROM THE CENTER OF THE ROAD) | - | ₱4,100 | - |
↳ ALONG BY-PASS ROAD*(BEYOND 50-METERS FROM THE CENTER OF THE ROAD) | ₱3,600 | ₱3,800 | - |
↳ ALONG PROV'L ROAD(SITIO 1,2) | ₱3,200 | ₱3,300 | - |
↳ ALONG BRGY ROADS(SITIO 1) | ₱2,000 | ₱2,500 | - |
↳ (Sitio 2,3,6,7 & eastern part of zone 4) | ₱1,000 | ₱1,500 | - |
↳ (Sitio 5 & western part of zone 4) | ₱700 | ₱900 | - |
↳ INTERIOR LOTS(SITIO 1) | ₱500 | ₱780 | - |
↳ INTERIOR LOTS(Sitio 2,3,6,7 & eastern part of zone 4) | ₱400 | ₱500 | - |
↳ INTERIOR LOTS(Sitio 5 & western part of zone 4) | ₱300 | - | - |
↳ ALL OTHER SITIOS(Sitio 5 & western part of zone 4) | - | - | - |
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 Marcos, 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.