REN.PH
RDO 001 · Laoag City, Ilocos Norte13 streets92.3% residential

BIR Zonal Values in Brgy. San Paulo, San Nicolas

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). These zonal values are published by BIR RDO 001 (Laoag City, Ilocos Norte), based on the BIR Department Order covering San Paulo. The average residential zonal value across classified streets is ₱3,408/sqm (median ₱3,600/sqm). Street-level residential values range from ₱1,600 to ₱3,800 per square meter. 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.

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 0102820018

San Paulo Zonal Value Summary (2026)

Avg. Residential
₱3,408
/sqm
Avg. Commercial
₱4,045
/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.

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

Half the streets are valued at ₱3,600.

Streets
13
Median Residential
₱3,600
Residential Range
₱1,600-₱3,800
Avg Commercial
₱4,045

CGT + DST

Estimate Your Property Tax in San Paulo

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

Property Type

sqm

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

Zonal Basis

100 sqm x ₱3,408

₱340,800

Capital Gains Tax (6%)
₱20,448
Documentary Stamp Tax (1.5%)
₱5,112

Estimated Total (CGT + DST)

₱25,560

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 Paulo?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Aurelio St(Aglipayan Church Ave. to Irrigation)₱3,800/sqm
  2. 2Aurelio St(Doña T. Nalupta Ave. (E. Piedad St.)- to Irrigation)₱3,700/sqm
  3. 3Madamba Ave.(Aurelio St-Aglipay Ave.)₱3,600/sqm
  4. 4Mc Kinley St.(Aurelio St-Aglipay Ave.)₱3,600/sqm
  5. 5Franklin St.(Aurelio St-Aglipay Ave.)₱3,600/sqm

Top 5 Most Affordable

  1. 1Other Streets(Interior Lots)₱1,600/sqm
  2. 2Other Streets(Aurelio St-Aglipay Ave.)₱3,100/sqm
  3. 3Aglipayan Church Ave.(Aurelio St - Marcos Ave.)₱3,500/sqm
  4. 4Madamba Ave.(Aurelio St-Aglipay Ave.)₱3,600/sqm
  5. 5Mc Kinley St.(Aurelio St-Aglipay Ave.)₱3,600/sqm

Top 3 Commercial Streets

  1. 1Aurelio St(Aglipayan Church Ave. to Irrigation)₱4,500/sqm
  2. 2Aglipayan Church Ave.(Aurelio St - Marcos Ave.)₱4,100/sqm
  3. 3Aurelio St(Doña T. Nalupta Ave. (E. Piedad St.)- to Irrigation)₱4,100/sqm

Zone Type Distribution

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

By area

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
  • H. Morales St.₱3,600
  • J. Jose St.₱3,600
  • All Lotsno residential value
  • Other Streets₱3,100

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialGovt Land
San Paulo----
Aglipayan Church Ave. New *(Aurelio St - Marcos Ave.)
₱3,500₱4,100--
Aurelio St New *(Aglipayan Church Ave. to Irrigation)
₱3,800₱4,500--
Aurelio St New *(Doña T. Nalupta Ave. (E. Piedad St.)- to Irrigation)
₱3,700₱4,100--
Madamba Ave. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
Mc Kinley St. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
Franklin St. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
Mabini St. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
O. Agustin St. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
H. Morales St. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
J. Jose St. New *(Aurelio St-Aglipay Ave.)
₱3,600₱4,000--
All Lots(Aurelio St-Aglipay Ave.)
---₱3,300
Other Streets New *(Aurelio St-Aglipay Ave.)
₱3,100₱3,800--
Other Streets(Interior Lots)
₱1,600---
Footnotes
* Newly identified road, street, vicinity or classification

FAQ

Frequently Asked Questions about San Paulo

What is the BIR zonal value in San Paulo, San Nicolas?
The average residential zonal value across classified streets in San Paulo is ₱3,408/sqm (median ₱3,600/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱1,600 to ₱3,800/sqm across 13 classified streets. These values are published 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 average residential 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 average commercial zonal value across classified streets in San Paulo is ₱4,045/sqm. 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

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 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:

  • 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.