San Fernando City, La Union · RDO ()
Effective: 2019
Barangay I is a barangay in San Fernando City, La Union with 8 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱6,500 per square meter. Street-level residential values range from ₱6,000 to ₱14,000 per square meter, with a median of ₱11,000/sqm. The highest-valued residential street is NATIONAL ROAD / QUEZON AVENUE at ₱14,000/sqm. Commercial zonal values reach up to ₱25,000/sqm. The majority of classified streets (100%) carry commercial 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 Barangay I.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Barangay I barangay-level residential value of ₱6,500/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 |
|---|---|---|---|
| Barangay I | ₱6,500 | ₱12,000 | - |
↳ INTERIOR(CALLEJON OR ACCESS RD OR DIRT RD) New classification as recommended and agreed upon by STCRPV | ₱6,000 | ₱8,000 | - |
↳ LUCERO ST (GOV. LUCERO ST)(RIZAL BURGOS/F. ORTEGA HIWAY BURGOS) | ₱12,000 | ₱20,000 | - |
↳ MARCOS ST(deleted)(BURGOS PAGDARAOAN) Deleted as recommended and agreed upon by STCRPV | ₱10,000 | - | - |
↳ NATIONAL HIGHWAY(deleted)(RIZAL AVE BURGOS) Deleted as recommended and agreed upon by STCRPV | - | ₱25,000 | - |
↳ NATIONAL HIGHWAY(deleted)(BURGOS ORTEGA) Deleted as recommended and agreed upon by STCRPV | ₱15,000 | ₱25,000 | - |
↳ NATIONAL ROAD / QUEZON AVENUE(CITY HALL-WATSON'S) New classification as recommended and agreed upon by STCRPV | - | ₱25,000 | - |
↳ NATIONAL ROAD / QUEZON AVENUE(SELWYN-MA-CHO TEMPLE) New classification as recommended and agreed upon by STCRPV | ₱14,000 | ₱22,000 | - |
↳ P. BURGOS ST.(GOV. LUCERO/P. TAVERA/ZANDUETA) New classification as recommended and agreed upon by STCRPV | ₱12,000 | ₱20,000 | - |
↳ P. TAVERA (F DE VERA)(RIZAL BURGOS/F. ORTEGA HIWAY BURGOS) New classification as recommended and agreed upon by STCRPV | ₱11,000 | ₱15,000 | - |
↳ RIZAL AVE (F. ORTEGA HI-WAY)(GOV. LUCERO/P. TAVERA/ZANDUETA) New classification as recommended and agreed upon by STCRPV | ₱10,000 | ₱20,000 | - |
↳ ZANDUETA(RIZAL BURGOS/F. ORTEGA HIWAY BURGOS) New classification as recommended and agreed upon by STCRPV | ₱10,000 | ₱12,000 | - |
These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in Barangay I, San Fernando City.
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.