BIR Zonal Values in San Jose
San Jose is a municipality in Northern Samar with 17 barangays and 86 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱100 to ₱2,500/sqm, with a median of ₱1,000/sqm. Commercial values range from ₱325 to ₱3,000/sqm. The highest residential zonal value is ₱2,500/sqm at Balite St. in Barangay East. San Jose falls under BIR RDO 085, latest schedule effective July 4, 2024. PSGC code 0804819000.
Northern Samar, Eastern Visayas · RDO 085 (Catarman, Northern Samar)
DO 053-24 · Effective: July 4, 2024
PSGC 0804819000
Data last verified 2026-10-14 · see recent updates
San Jose Zonal Value Highlights (2026)
- Highest Commercial
- ₱3,000/sqm
- Balite St. (Pres. Marcos St. - Sarmiento St.), Barangay East
- Highest Residential
- ₱2,500/sqm
- Balite St. (Pres. Marcos St. - Sarmiento St.), Barangay East
- Most Affordable
- ₱100/sqm
- Barangay Road (Interior), Poblacion
- Median Residential
- ₱1,000
- Median Commercial
- ₱1,650
- Barangays
- 17
- Streets Indexed
- 86
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in San Jose
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 San Jose 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
17 barangays
Barangays in San Jose
- Barangay EastResidential: ₱1,600 - ₱2,500 Commercial: ₱2,500 - ₱3,0007 streets₱2,500from ₱1,600
- Barangay NorthResidential: ₱1,600 - ₱2,500 Commercial: ₱2,500 - ₱3,00010 streets₱2,500from ₱1,600
- Barangay SouthResidential: ₱1,600 - ₱2,500 Commercial: ₱2,500 - ₱3,0006 streets₱2,500from ₱1,600
- Barangay WestResidential: ₱1,600 - ₱2,500 Commercial: ₱2,500 - ₱3,0006 streets₱2,500from ₱1,600
- AguadahanResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- Bagong SabangResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- BaliteResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- Da-OResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- GeratagResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- LayuhanResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- P. TingzonResidential: ₱800 - ₱1,600 Commercial: ₱1,300 - ₱2,0003 streets₱1,600from ₱800
- BonglasResidential: ₱800 - ₱1,300 Commercial: ₱1,300 - ₱1,6003 streets₱1,300from ₱800
- GengarogResidential: ₱800 - ₱1,300 Commercial: ₱1,300 - ₱1,6003 streets₱1,300from ₱800
- MandugangResidential: ₱800 - ₱1,300 Commercial: ₱1,300 - ₱1,6003 streets₱1,300from ₱800
- San LorenzoResidential: ₱800 - ₱1,300 Commercial: ₱1,300 - ₱1,6003 streets₱1,300from ₱800
- TubigdanaoResidential: ₱800 - ₱1,300 Commercial: ₱1,300 - ₱1,6003 streets₱1,300from ₱800
- PoblacionResidential: ₱100 - ₱250 Commercial: ₱325 - ₱49021 streets₱250from ₱100
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 San Jose.
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 San Jose.
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.