BIR Zonal Values in Brgy. San Marcos, San Nicolas
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). These zonal values are published by BIR RDO 001 (Laoag City, Ilocos Norte), based on the BIR Department Order covering San Marcos. The average residential zonal value across classified streets is ₱1,700/sqm (median ₱1,000/sqm). Street-level residential values range from ₱300 to ₱3,600 per square meter. 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.
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 0102820015
San Marcos Zonal Value Summary (2026)
- Avg. Residential
- ₱1,700
- /sqm
- Avg. Commercial
- ₱2,420
- /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.
Half the streets sit between ₱500 and ₱3,200. 4 streets above the average pull it to 1.7 times the median.
- Streets
- 11
- Median Residential
- ₱1,000
- Residential Range
- ₱300-₱3,600
- Avg Commercial
- ₱2,420
CGT + DST
Estimate Your Property Tax in San Marcos
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on San Marcos barangay-level residential value of ₱1,700/sqm
Zonal Basis
100 sqm x ₱1,700
₱170,000
- Capital Gains Tax (6%)
- ₱10,200
- Documentary Stamp Tax (1.5%)
- ₱2,550
Estimated Total (CGT + DST)
₱12,750
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 Marcos?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Along National Road(Sitio 4 & 5 (Within 50 Meters From the Center of the Road)₱3,600/sqm
- 2Along By-Pass Road(Beyond 50-Meters From the Center of the Road)₱3,600/sqm
- 3Along Prov'l Road(Sitio 1,2)₱3,200/sqm
- 4Along Brgy Roads(Sitio 1)₱2,000/sqm
- 5(Sitio 2,3,6,7 & Eastern Part of Zone 4)₱1,000/sqm
Top 5 Most Affordable
- 1Interior Lots(Sitio 5 & Western Part of Zone 4)₱300/sqm
- 2Interior Lots(Sitio 2,3,6,7 & Eastern Part of Zone 4)₱400/sqm
- 3Interior Lots(Sitio 1)₱500/sqm
- 4(Sitio 5 & Western Part of Zone 4)₱700/sqm
- 5(Sitio 2,3,6,7 & Eastern Part of Zone 4)₱1,000/sqm
Top 3 Commercial Streets
- 1Along National Road(Sitio 4 & 5 (Within 50 Meters From the Center of the Road)₱4,400/sqm
- 2Along National Road(Beyond 50-Meters From the Center of the Road)₱4,100/sqm
- 3Along By-Pass Road(Beyond 50-Meters From the Center of the Road)₱3,800/sqm
Top 2 General Purpose Streets
- 1Along National Road(Sitio 4 & 5 (Within 50 Meters From the Center of the Road)₱3,200/sqm
- 2Along By-Pass Road(Beyond 50-Meters From the Center of the Road)₱2,300/sqm
Zone Type Distribution
- Agricultural10 of 11 streets (90.9%)
- Residential9 of 11 streets (81.8%)
- Commercial9 of 11 streets (81.8%)
- General Purpose2 of 11 streets (18.2%)
By area
Streets by Vicinity
Sitio 5 & Western Part of Zone 4
3 streets | Avg ₱500/sqm
- ₱700
- Interior Lots₱300
- All Other Sitiosno residential value
Beyond 50-Meters From the Center of the Road
2 streets | Avg ₱3,600/sqm
- Along National Roadno residential value
- Along By-Pass Road₱3,600
Sitio 1
2 streets | Avg ₱1,250/sqm
- Along Brgy Roads₱2,000
- Interior Lots₱500
Sitio 2,3,6,7 & Eastern Part of Zone 4
2 streets | Avg ₱700/sqm
- ₱1,000
- Interior Lots₱400
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial | Govt Land |
|---|---|---|---|---|
| San Marcos | - | - | - | - |
Along National Road New *(Sitio 4 & 5 (Within 50 Meters From the Center of the Road) | ₱3,600 | ₱4,400 | - | ₱3,200 |
Along National Road(Beyond 50-Meters From the Center of the Road) | - | ₱4,100 | - | - |
Along By-Pass Road New *(Beyond 50-Meters From the Center of the Road) | ₱3,600 | ₱3,800 | - | - |
Along Prov'l Road New *(Sitio 1,2) | ₱3,200 | ₱3,300 | - | - |
Along Brgy Roads New *(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 New *(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) | - | - | - | - |
- Footnotes
- * Newly identified road, street, vicinity or classification
FAQ
Frequently Asked Questions about San Marcos
What is the BIR zonal value in San Marcos, San Nicolas?
Which street has the highest zonal value in San Marcos?
What is the most affordable zonal value in San Marcos?
How much is the capital gains tax for property in San Marcos?
How many streets have BIR zonal values in San Marcos?
What is the commercial zonal value in San Marcos?
Other Barangays in San Nicolas
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 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:
- 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.