BIR Zonal Values in Capul
Capul is a municipality in Northern Samar with 12 barangays and 59 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱600 to ₱1,300/sqm, with a median of ₱1,000/sqm. Commercial values range from ₱800 to ₱1,500/sqm. The highest residential zonal value is ₱1,300/sqm at San Alfonso St. in Poblacion Barangay 1. Capul falls under BIR RDO 085, latest schedule effective July 4, 2024. PSGC code 0804804000.
Northern Samar, Eastern Visayas · RDO 085 (Catarman, Northern Samar)
DO 053-24 · Effective: July 4, 2024
PSGC 0804804000
Data last verified 2026-10-14 · see recent updates
Capul Zonal Value Highlights (2026)
- Highest Commercial
- ₱1,500/sqm
- San Alfonso St. (Jubang St. - Dagupan St.), Poblacion Barangay 1
- Highest Residential
- ₱1,300/sqm
- San Alfonso St. (Jubang St. - Dagupan St.), Poblacion Barangay 1
- Most Affordable
- ₱600/sqm
- All Lots (Interior Lots), Aguin
- Median Residential
- ₱1,000
- Median Commercial
- ₱900
- Barangays
- 12
- Streets Indexed
- 59
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Capul
At the median residential zonal value of ₱1,000/sqm:
- For a 50sqm property (zonal basis ₱50,000): estimated CGT ₱3,000, DST ₱750, total ₱3,750.Zonal basis ₱50,000CGT ₱3,000 · DST ₱750₱3,750 estimated total
- For a 100sqm property (zonal basis ₱100,000): estimated CGT ₱6,000, DST ₱1,500, total ₱7,500.Zonal basis ₱100,000CGT ₱6,000 · DST ₱1,500₱7,500 estimated total
- For a 200sqm property (zonal basis ₱200,000): estimated CGT ₱12,000, DST ₱3,000, total ₱15,000.Zonal basis ₱200,000CGT ₱12,000 · DST ₱3,000₱15,000 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 Capul are published under BIR RDO 085 (Catarman, Northern Samar).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱7,500
- Zonal basis
- ₱100,000
- CGT 6%
- ₱6,000
- DST 1.5%
- ₱1,500
12 barangays
Barangays in Capul
- Poblacion Barangay 1Residential: ₱800 - ₱1,300 Commercial: ₱1,200 - ₱1,5006 streets₱1,300from ₱800
- Poblacion Barangay 2Residential: ₱800 - ₱1,300 Commercial: ₱1,200 - ₱1,5006 streets₱1,300from ₱800
- Poblacion Barangay 3Residential: ₱800 - ₱1,300 Commercial: ₱1,200 - ₱1,50010 streets₱1,300from ₱800
- Poblacion Barangay 4Residential: ₱800 - ₱1,300 Commercial: ₱1,200 - ₱1,5008 streets₱1,300from ₱800
- Poblacion Barangay 5Residential: ₱800 - ₱1,300 Commercial: ₱1,200 - ₱1,5008 streets₱1,300from ₱800
- AguinResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
- JubangResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
- LandusanResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
- OsonResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
- SagaosawanResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
- San LuisResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
- SawangResidential: ₱600 - ₱800 Commercial: ₱800 - ₱1,0003 streets₱800from ₱600
Method and law
About These Values
These zonal values are published by BIR RDO 085 (Catarman, Northern Samar) and represent the minimum taxable value per square meter for properties in Capul.
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
July 4, 2024
Last BIR schedule update for Capul.
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.