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ToolsZonal ValuesMountain ProvinceBesaoPayeo

BIR Zonal Values in Payeo

Besao, Mountain Province · RDO 010 (Bontoc, Mt. Province)

Effective: Aug. 5, 2022

Payeo Zonal Value Summary (2026)

Payeo is a barangay in Besao, Mountain Province with 10 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱341 per square meter. Street-level residential values range from ₱187.827 to ₱531.843 per square meter, with a median of ₱260.91/sqm. The highest-valued residential street is ALONG PROVINCIAL ROADS at ₱531.843/sqm. Commercial zonal values reach up to ₱578.506/sqm. The majority of classified streets (50%) 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 Payeo.

Residential
₱341
/sqm
Commercial
₱368
/sqm
Industrial
₱411
/sqm
Estimate Your Property Tax in Payeo

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

Based on Payeo barangay-level residential value of ₱341/sqm

Zonal Basis
₱34,100
100 sqm x ₱341
Capital Gains Tax (6%)
₱2,046
Documentary Stamp Tax (1.5%)
₱512
Estimated Total (CGT + DST)
₱2,558

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

Residential5 of 10 streets (50%)
Commercial5 of 10 streets (50%)
Agricultural5 of 10 streets (50%)
General Purpose5 of 10 streets (50%)
Industrial4 of 10 streets (40%)

Street Rankings

Top 5 Highest Residential
  1. 1.ALONG PROVINCIAL ROADS(Nacawang - Payeo Road)₱531.843/sqm
  2. 2.ALONG PROVINCIAL ROADS(INTERIOR)₱494.948/sqm
  3. 3.ALONG BARANGAY ROADS(Padangaan-Sakaan)₱260.91/sqm
  4. 4.ALONG BARANGAY ROADS(INTERIOR)₱228.264/sqm
  5. 5.ALL OTHER LOTS(INTERIOR)₱187.827/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER LOTS(INTERIOR)₱187.827/sqm
  2. 2.ALONG BARANGAY ROADS(INTERIOR)₱228.264/sqm
  3. 3.ALONG BARANGAY ROADS(Padangaan-Sakaan)₱260.91/sqm
  4. 4.ALONG PROVINCIAL ROADS(INTERIOR)₱494.948/sqm
  5. 5.ALONG PROVINCIAL ROADS(Nacawang - Payeo Road)₱531.843/sqm
Top 3 Commercial Streets
  1. 1.ALONG PROVINCIAL ROADS(FRONTING)₱578.506/sqm
  2. 2.ALONG PROVINCIAL ROADS(INTERIOR)₱540.719/sqm
  3. 3.ALONG BARANGAY ROADS(FRONTING)₱273.352/sqm
Top 3 Industrial Streets
  1. 1.ALONG PROVINCIAL ROADS(Nacawang - Payeo Road)₱578.506/sqm
  2. 2.ALONG PROVINCIAL ROADS(INTERIOR)₱540.719/sqm
  3. 3.ALONG BARANGAY ROADS(Kin-iway-Kindergarten)₱273.352/sqm
Top 3 General Purpose Streets
  1. 1.ALONG PROVINCIAL ROADS(Nacawang - Payeo Road)₱488.795/sqm
  2. 2.ALONG PROVINCIAL ROADS(INTERIOR)₱450.293/sqm
  3. 3.ALONG BARANGAY ROADS(Padangaan- Pegnadan-Payeo Brgy. Rd.)₱248.992/sqm

Streets by Vicinity

INTERIOR
3 streets|Avg ₱304/sqm
  • ALONG PROVINCIAL ROADS₱494.948
  • ALONG BARANGAY ROADS₱228.264
  • ALL OTHER LOTS₱187.827
FRONTING
2 streets
  • ALONG PROVINCIAL ROADS-
  • ALONG BARANGAY ROADS-
Streets
10
Median Residential
₱260.91
Residential Range
₱187.827-₱531.843
Avg Commercial
₱368

Zonal Values by Street

LocationResidentialCommercialIndustrial
Payeo---
↳ ALONG PROVINCIAL ROADS(INTERIOR)
₱494.948₱540.719₱540.719
↳ ALONG PROVINCIAL ROADS(Nacawang - Payeo Road)
₱531.843-₱578.506
↳ ALONG PROVINCIAL ROADS(FRONTING)
-₱578.506-
↳ ALONG BARANGAY ROADS(INTERIOR)
₱228.264₱250.287₱250.287
↳ ALONG BARANGAY ROADS(Padangaan- Pegnadan-Payeo Brgy. Rd.)
---
↳ ALONG BARANGAY ROADS(FRONTING)
-₱273.352-
↳ ALONG BARANGAY ROADS(Kin-iway-Kindergarten)
--₱273.352
↳ ALONG BARANGAY ROADS(Padangaan-Sakaan)
₱260.91--
↳ ALL OTHER LOTS(INTERIOR)
₱187.827₱199.087-
↳ ALONG BARANGAY ROADS(Payeo-Balaan)
---

Frequently Asked Questions about Payeo

What is the BIR zonal value in Payeo, Besao?
The barangay-level residential zonal value in Payeo is ₱341 per square meter. At the street level, residential values range from ₱187.827 to ₱531.843/sqm across 10 classified streets. These values are set by BIR RDO 010 (Bontoc, Mt. Province).
Which street has the highest zonal value in Payeo?
ALONG PROVINCIAL ROADS has the highest residential zonal value in Payeo at ₱531.843 per square meter. It is located Nacawang - Payeo Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Payeo?
The most affordable street-level residential zonal value in Payeo is ₱187.827/sqm, found on ALL OTHER LOTS. It is located INTERIOR. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Payeo?
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 ₱341/sqm, a 100 sqm lot would have a CGT of approximately ₱2,046 and a DST of approximately ₱512. 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 Payeo?
There are 10 streets with published BIR zonal value classifications in Payeo, Besao. The breakdown by zone type: 5 residential (50%), 5 commercial (50%), 5 agricultural (50%), 5 general purpose (50%), 4 industrial (40%).
What is the commercial zonal value in Payeo?
The barangay-level commercial zonal value in Payeo is ₱368 per square meter. At the street level, commercial values go up to ₱578.506/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Besao

AgawaAmbaguioBanguitanBesao EastBesao WestCatengan
About These Values

These zonal values are published by BIR RDO 010 (Bontoc, Mt. Province) and represent the minimum taxable value per square meter for properties in Payeo, Besao.

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.