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ToolsZonal ValuesIlocos NorteSan NicolasSan Paulo

BIR Zonal Values in San Paulo

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

Effective: Oct. 6, 2023

San Paulo Zonal Value Summary (2026)

San Paulo is a barangay in San Nicolas, Ilocos Norte with 13 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱3,408 per square meter. Street-level residential values range from ₱1,600 to ₱3,800 per square meter, with a median of ₱3,600/sqm. The highest-valued residential street is AURELIO ST at ₱3,800/sqm. Commercial zonal values reach up to ₱4,500/sqm. The majority of classified streets (92.3%) 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 Paulo.

Residential
₱3,408
/sqm
Commercial
₱4,045
/sqm
Industrial
-
Estimate Your Property Tax in San Paulo

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

Based on San Paulo barangay-level residential value of ₱3,408/sqm

Zonal Basis
₱340,800
100 sqm x ₱3,408
Capital Gains Tax (6%)
₱20,448
Documentary Stamp Tax (1.5%)
₱5,112
Estimated Total (CGT + DST)
₱25,560

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

Residential12 of 13 streets (92.3%)
Commercial11 of 13 streets (84.6%)
Agricultural1 of 13 streets (7.7%)

Street Rankings

Top 5 Highest Residential
  1. 1.AURELIO ST(AGLIPAYAN CHURCH AVE. TO IRRIGATION)₱3,800/sqm
  2. 2.AURELIO ST(DOÑA T. NALUPTA AVE. (E. PIEDAD ST.)- TO IRRIGATION)₱3,700/sqm
  3. 3.MADAMBA AVE.(AURELIO ST-AGLIPAY AVE.)₱3,600/sqm
  4. 4.MC KINLEY ST.(AURELIO ST-AGLIPAY AVE.)₱3,600/sqm
  5. 5.FRANKLIN ST.(AURELIO ST-AGLIPAY AVE.)₱3,600/sqm
Top 5 Most Affordable
  1. 1.OTHER STREETS(INTERIOR LOTS)₱1,600/sqm
  2. 2.OTHER STREETS(AURELIO ST-AGLIPAY AVE.)₱3,100/sqm
  3. 3.AGLIPAYAN CHURCH AVE.(AURELIO ST - MARCOS AVE.)₱3,500/sqm
  4. 4.MADAMBA AVE.(AURELIO ST-AGLIPAY AVE.)₱3,600/sqm
  5. 5.MC KINLEY ST.(AURELIO ST-AGLIPAY AVE.)₱3,600/sqm
Top 3 Commercial Streets
  1. 1.AURELIO ST(AGLIPAYAN CHURCH AVE. TO IRRIGATION)₱4,500/sqm
  2. 2.AGLIPAYAN CHURCH AVE.(AURELIO ST - MARCOS AVE.)₱4,100/sqm
  3. 3.AURELIO ST(DOÑA T. NALUPTA AVE. (E. PIEDAD ST.)- TO IRRIGATION)₱4,100/sqm

Streets by Vicinity

AURELIO ST-AGLIPAY AVE.
9 streets|Avg ₱3,538/sqm
  • MADAMBA AVE.₱3,600
  • MC KINLEY ST.₱3,600
  • FRANKLIN ST.₱3,600
  • MABINI ST.₱3,600
  • O. AGUSTIN ST.₱3,600
  • +4 more streets
Streets
13
Median Residential
₱3,600
Residential Range
₱1,600-₱3,800
Avg Commercial
₱4,045

Zonal Values by Street

LocationResidentialCommercialIndustrial
San Paulo---
↳ AGLIPAYAN CHURCH AVE.(AURELIO ST - MARCOS AVE.)
₱3,500₱4,100-
↳ AURELIO ST(AGLIPAYAN CHURCH AVE. TO IRRIGATION)
₱3,800₱4,500-
↳ AURELIO ST(DOÑA T. NALUPTA AVE. (E. PIEDAD ST.)- TO IRRIGATION)
₱3,700₱4,100-
↳ MADAMBA AVE.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ MC KINLEY ST.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ FRANKLIN ST.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ MABINI ST.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ O. AGUSTIN ST.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ H. MORALES ST.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ J. JOSE ST.(AURELIO ST-AGLIPAY AVE.)
₱3,600₱4,000-
↳ OTHER STREETS(AURELIO ST-AGLIPAY AVE.)
₱3,100₱3,800-
↳ OTHER STREETS(INTERIOR LOTS)
₱1,600--
↳ ALL LOTS(AURELIO ST-AGLIPAY AVE.)
---

Frequently Asked Questions about San Paulo

What is the BIR zonal value in San Paulo, San Nicolas?
The barangay-level residential zonal value in San Paulo is ₱3,408 per square meter. At the street level, residential values range from ₱1,600 to ₱3,800/sqm across 13 classified streets. These values are set by BIR RDO 001 (Laoag City, Ilocos Norte).
Which street has the highest zonal value in San Paulo?
AURELIO ST has the highest residential zonal value in San Paulo at ₱3,800 per square meter. It is located AGLIPAYAN CHURCH AVE. TO IRRIGATION. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Paulo?
The most affordable street-level residential zonal value in San Paulo is ₱1,600/sqm, found on OTHER STREETS. 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 Paulo?
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 ₱3,408/sqm, a 100 sqm lot would have a CGT of approximately ₱20,448 and a DST of approximately ₱5,112. 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 Paulo?
There are 13 streets with published BIR zonal value classifications in San Paulo, San Nicolas. The breakdown by zone type: 12 residential (92.3%), 11 commercial (84.6%), 1 agricultural (7.7%).
What is the commercial zonal value in San Paulo?
The barangay-level commercial zonal value in San Paulo is ₱4,045 per square meter. At the street level, commercial values go up to ₱4,500/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 Paulo, 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.