RDO 001 · Laoag City, Ilocos Norte11 streets27.3% residential

BIR Zonal Values in Brgy. San Pablo, San Nicolas

San Pablo 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 Pablo. The average residential zonal value across classified streets is ₱1,453/sqm (median ₱1,600/sqm). Street-level residential values range from ₱460 to ₱2,300 per square meter. The highest-valued residential street is Along National Road at ₱2,300/sqm. Commercial zonal values reach up to ₱3,800/sqm. The majority of classified streets (63.6%) 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 Pablo.

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 0102820017

San Pablo Zonal Value Summary (2026)

Avg. Residential
₱1,453
/sqm
Avg. Commercial
₱2,570
/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.

3 streets, residential ₱/sqm
Each dot is one street
Streets
11
Median Residential
₱1,600
Residential Range
₱460-₱2,300
Avg Commercial
₱2,570

CGT + DST

Estimate Your Property Tax in San Pablo

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

Property Type

sqm

Based on San Pablo barangay-level residential value of ₱1,453/sqm

Zonal Basis

100 sqm x ₱1,453

₱145,300

Capital Gains Tax (6%)
₱8,718
Documentary Stamp Tax (1.5%)
₱2,180

Estimated Total (CGT + DST)

₱10,898

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 Pablo?

Rankings

Street Rankings

Top 3 Highest Residential

  1. 1Along National Road(Sitio Agpiesta)₱2,300/sqm
  2. 2Along Barangay Road(Sitio Ngayao)₱1,600/sqm
  3. 3All Interior Lots(Sitio Ngayao)₱460/sqm

Top 3 Most Affordable

  1. 1All Interior Lots(Sitio Ngayao)₱460/sqm
  2. 2Along Barangay Road(Sitio Ngayao)₱1,600/sqm
  3. 3Along National Road(Sitio Agpiesta)₱2,300/sqm

Top 3 Commercial Streets

  1. 1Along National Road(Sitio Ngayao)₱3,800/sqm
  2. 2Along National Road(Sitio Agpiesta)₱3,800/sqm
  3. 3Along Barangay Road(Sitio Ngayao)₱2,100/sqm

Zone Type Distribution

  • Agricultural7 of 11 streets (63.6%)
  • Commercial4 of 11 streets (36.4%)
  • Residential3 of 11 streets (27.3%)

By area

Streets by Vicinity

Sitio Ngayao

4 streets | Avg ₱1,030/sqm

  • Along National Roadno residential value
  • Along Barangay Road₱1,600
  • All Interior Lots₱460
  • All Other Sitiosno residential value

Sitio Agpiesta

3 streets | Avg ₱2,300/sqm

  • Along National Road₱2,300
  • Along Barangay Roadno residential value
  • All Interior Lotsno residential value

Sitio Balangi

2 streets

  • Along National Roadno residential value
  • Along Barangay Roadno residential value

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialGovt Land
San Pablo----
Along National Road(Sitio Ngayao)
-₱3,800-₱3,100
Along National Road New *(Sitio Agpiesta)
₱2,300₱3,800--
Along National Road(Sitio Balangi)
----
Along Barangay Road New *(Sitio Ngayao)
₱1,600₱2,100--
Along Barangay Road(Sitio Agpiesta)
----
Along Barangay Road(Sitio Balangi)
----
All Interior Lots New *(Sitio Ngayao)
₱460₱580--
All Interior Lots(Sitio Agpiesta)
----
All Interior Lots(Sitio Nalagi)
----
All Other Sitios(Sitio Ngayao)
----
All Other Sitios **(Firewoodland)
----
Footnotes
* Newly identified road, street, vicinity or classification
** Firewoodland vicinity is deleted

FAQ

Frequently Asked Questions about San Pablo

What is the BIR zonal value in San Pablo, San Nicolas?
The average residential zonal value across classified streets in San Pablo is ₱1,453/sqm (median ₱1,600/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱460 to ₱2,300/sqm across 11 classified streets. These values are published by BIR RDO 001 (Laoag City, Ilocos Norte).
Which street has the highest zonal value in San Pablo?
Along National Road has the highest residential zonal value in San Pablo at ₱2,300 per square meter. It is located Sitio Agpiesta. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Pablo?
The most affordable street-level residential zonal value in San Pablo is ₱460/sqm, found on All Interior Lots. It is located Sitio Ngayao. 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 Pablo?
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 ₱1,453/sqm, a 100 sqm lot would have a CGT of approximately ₱8,718 and a DST of approximately ₱2,180. 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 Pablo?
There are 11 streets with published BIR zonal value classifications in San Pablo, San Nicolas. The breakdown by zone type: 7 agricultural (63.6%), 4 commercial (36.4%), 3 residential (27.3%).
What is the commercial zonal value in San Pablo?
The average commercial zonal value across classified streets in San Pablo is ₱2,570/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.

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 Pablo, 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.