BIR Zonal Values in Bay
Bay is a municipality in Laguna with 15 barangays and 83 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱800 to ₱5,500/sqm, with a median of ₱3,000/sqm. Commercial values range from ₱3,000 to ₱9,000/sqm. The highest residential zonal value is ₱5,500/sqm at Cambria Subd in Santo Domingo. Bay falls under BIR RDO 056, latest schedule effective Oct. 13, 2023. PSGC code 0403402000.
Laguna, CALABARZON · RDO 056 (Calamba City, Central Laguna)
DO 059-23 · Effective: Oct. 13, 2023
PSGC 0403402000
Data last verified 2026-10-14 · see recent updates
Bay Zonal Value Highlights (2026)
- Highest Commercial
- ₱9,000/sqm
- J.P. Rizal Ave (Along National Road), San Agustin
- Highest Residential
- ₱5,500/sqm
- Cambria Subd, Santo Domingo
- Most Affordable
- ₱800/sqm
- PNR Housing (Rizal Avenue - Leon), San Agustin
- Median Residential
- ₱3,000
- Median Commercial
- ₱4,750
- Barangays
- 15
- Streets Indexed
- 83
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Bay
At the median residential zonal value of ₱3,000/sqm:
- For a 50sqm property (zonal basis ₱150,000): estimated CGT ₱9,000, DST ₱2,250, total ₱11,250.Zonal basis ₱150,000CGT ₱9,000 · DST ₱2,250₱11,250 estimated total
- For a 100sqm property (zonal basis ₱300,000): estimated CGT ₱18,000, DST ₱4,500, total ₱22,500.Zonal basis ₱300,000CGT ₱18,000 · DST ₱4,500₱22,500 estimated total
- For a 200sqm property (zonal basis ₱600,000): estimated CGT ₱36,000, DST ₱9,000, total ₱45,000.Zonal basis ₱600,000CGT ₱36,000 · DST ₱9,000₱45,000 estimated total
Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.
Which RDO covers your property?
All zonal values in Bay are published under BIR RDO 056 (Calamba City, Central Laguna).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱22,500
- Zonal basis
- ₱300,000
- CGT 6%
- ₱18,000
- DST 1.5%
- ₱4,500
15 barangays
Barangays in Bay
- Santo DomingoResidential: ₱800 - ₱5,500 Commercial: ₱5,000 - ₱7,50010 streets₱5,500from ₱800
- DilaResidential: ₱1,000 - ₱5,000 Commercial: ₱6,0006 streets₱5,000from ₱1,000
- MaitimResidential: ₱1,000 - ₱5,000 Commercial: ₱4,000 - ₱6,0007 streets₱5,000from ₱1,000
- MasayaResidential: ₱1,500 - ₱5,000 Commercial: ₱4,000 - ₱7,5009 streets₱5,000from ₱1,500
- PuypuyResidential: ₱2,000 - ₱5,000 Commercial: ₱4,000 - ₱7,50012 streets₱5,000from ₱2,000
- San AgustinResidential: ₱800 - ₱5,000 Commercial: ₱7,000 - ₱9,0008 streets₱5,000from ₱800
- San IsidroResidential: ₱1,000 - ₱5,000 Commercial: ₱3,5003 streets₱5,000from ₱1,000
- San NicolasResidential: ₱3,500 - ₱5,000 Commercial: ₱6,000 - ₱8,50010 streets₱5,000from ₱3,500
- CaloResidential: ₱2,500 - ₱3,000 Commercial: ₱4,000 - ₱5,5003 streets₱3,000from ₱2,500
- Paciano RizalResidential: ₱1,000 - ₱2,000 Commercial: ₱3,5002 streets₱2,000from ₱1,000
- San AntonioResidential: ₱1,000 - ₱2,000 Commercial: ₱3,5002 streets₱2,000from ₱1,000
- TrancaResidential: ₱1,500 - ₱2,000 Commercial: ₱3,5003 streets₱2,000from ₱1,500
- BitinResidential: ₱1,000 - ₱1,500 Commercial: ₱4,0003 streets₱1,500from ₱1,000
- Santa CruzResidential: ₱1,000 - ₱1,500 Commercial: ₱3,5003 streets₱1,500from ₱1,000
- TagumpayResidential: ₱1,000 - ₱1,500 Commercial: ₱3,0002 streets₱1,500from ₱1,000
Method and law
About These Values
These zonal values are published by BIR RDO 056 (Calamba City, Central Laguna) and represent the minimum taxable value per square meter for properties in Bay.
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)
Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.
RA 12001 (RPVARA) timeline
Oct. 13, 2023
Last BIR schedule update for Bay.
July 5, 2024
RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).
July 5, 2026
The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).
Until an SMV is approved
Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).
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.