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ToolsZonal ValuesMarinduqueBoacMercado

BIR Zonal Values in Mercado

Boac, Marinduque · RDO 062 (Boac, Marinduque)

Effective: 2022-07-30

Mercado Zonal Value Summary (2026)

Mercado is a barangay in Boac, Marinduque with 3 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,365 per square meter. Street-level residential values range from ₱1,580 to ₱3,150 per square meter, with a median of ₱2,365/sqm. The highest-valued residential street is SAN MIGUEL ST at ₱3,150/sqm. Commercial zonal values reach up to ₱18,000/sqm. The majority of classified streets (66.7%) 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 Mercado.

Residential
₱2,365
/sqm
Commercial
₱13,500
/sqm
Industrial
-
Estimate Your Property Tax in Mercado

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

Based on Mercado barangay-level residential value of ₱2,365/sqm

Zonal Basis
₱236,500
100 sqm x ₱2,365
Capital Gains Tax (6%)
₱14,190
Documentary Stamp Tax (1.5%)
₱3,548
Estimated Total (CGT + DST)
₱17,738

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

Residential2 of 3 streets (66.7%)
Commercial2 of 3 streets (66.7%)

Street Rankings

Top 2 Highest Residential
  1. 1.SAN MIGUEL ST(INSTITUTIONAL)₱3,150/sqm
  2. 2.ALL OTHER STREETS(INSTITUTIONAL)₱1,580/sqm
Top 2 Most Affordable
  1. 1.ALL OTHER STREETS(INSTITUTIONAL)₱1,580/sqm
  2. 2.SAN MIGUEL ST(INSTITUTIONAL)₱3,150/sqm
Top 2 Commercial Streets
  1. 1.SAN MIGUEL ST(PUBLIC MARKET)₱18,000/sqm
  2. 2.ALL OTHER STREETS(INSTITUTIONAL)₱9,000/sqm

Streets by Vicinity

INSTITUTIONAL
2 streets|Avg ₱2,365/sqm
  • SAN MIGUEL ST₱3,150
  • ALL OTHER STREETS₱1,580
Streets
3
Median Residential
₱2,365
Residential Range
₱1,580-₱3,150
Avg Commercial
₱13,500

Zonal Values by Street

LocationResidentialCommercialIndustrial
Mercado---
↳ SAN MIGUEL ST(INSTITUTIONAL)
₱3,150--
↳ SAN MIGUEL ST(PUBLIC MARKET)
-₱18,000-
↳ ALL OTHER STREETS(INSTITUTIONAL)
₱1,580₱9,000-

Frequently Asked Questions about Mercado

What is the BIR zonal value in Mercado, Boac?
The barangay-level residential zonal value in Mercado is ₱2,365 per square meter. At the street level, residential values range from ₱1,580 to ₱3,150/sqm across 3 classified streets. These values are set by BIR RDO 062 (Boac, Marinduque).
Which street has the highest zonal value in Mercado?
SAN MIGUEL ST has the highest residential zonal value in Mercado at ₱3,150 per square meter. It is located INSTITUTIONAL. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Mercado?
The most affordable street-level residential zonal value in Mercado is ₱1,580/sqm, found on ALL OTHER STREETS. It is located INSTITUTIONAL. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Mercado?
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 ₱2,365/sqm, a 100 sqm lot would have a CGT of approximately ₱14,190 and a DST of approximately ₱3,548. 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 Mercado?
There are 3 streets with published BIR zonal value classifications in Mercado, Boac. The breakdown by zone type: 2 residential (66.7%), 2 commercial (66.7%).
What is the commercial zonal value in Mercado?
The barangay-level commercial zonal value in Mercado is ₱13,500 per square meter. At the street level, commercial values go up to ₱18,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Boac

AgotAgumaymayanAmoingonApitongBalagasanBalaring
About These Values

These zonal values are published by BIR RDO 062 (Boac, Marinduque) and represent the minimum taxable value per square meter for properties in Mercado, Boac.

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.