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ToolsZonal ValuesNorthern SamarSan RoqueZone 1

BIR Zonal Values in Zone 1

San Roque, Northern Samar · RDO 085 (Catarman, Northern Samar)

Effective: July 4, 2024

Zone 1 Zonal Value Summary (2026)

Zone 1 is a barangay in San Roque, Northern Samar with 12 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,383 per square meter. Street-level residential values range from ₱1,600 to ₱2,500 per square meter, with a median of ₱2,500/sqm. The highest-valued residential street is PRES. MANUEL ROXAS at ₱2,500/sqm. Commercial zonal values reach up to ₱3,000/sqm. The majority of classified streets (100%) 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 Zone 1.

Residential
₱2,383
/sqm
Commercial
₱2,955
/sqm
Industrial
-
Estimate Your Property Tax in Zone 1

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

Based on Zone 1 barangay-level residential value of ₱2,383/sqm

Zonal Basis
₱238,300
100 sqm x ₱2,383
Capital Gains Tax (6%)
₱14,298
Documentary Stamp Tax (1.5%)
₱3,575
Estimated Total (CGT + DST)
₱17,873

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

Residential12 of 12 streets (100%)
Commercial11 of 12 streets (91.7%)

Street Rankings

Top 5 Highest Residential
  1. 1.PRES. MANUEL ROXAS(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
  2. 2.PRES. RAMON MAGSAYSAY(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
  3. 3.PRES. MANUEL QUEZON(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
  4. 4.DON JUAN AVALON(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
  5. 5.SENATOR NINOY AQUINO(SAN FRANCISCO ST.- DONA ANATOLIA ST.)₱2,500/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER STREETS(INTERIOR)₱1,600/sqm
  2. 2.ALL OTHER STREETS(DON J. AVALON ST.-L. SOSING ST.)₱2,000/sqm
  3. 3.PRES. MANUEL ROXAS(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
  4. 4.PRES. RAMON MAGSAYSAY(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
  5. 5.PRES. MANUEL QUEZON(SAN FRANCISCO ST. - BUFFALO ST.)₱2,500/sqm
Top 3 Commercial Streets
  1. 1.PRES. MANUEL ROXAS(SAN FRANCISCO ST. - BUFFALO ST.)₱3,000/sqm
  2. 2.PRES. RAMON MAGSAYSAY(SAN FRANCISCO ST. - BUFFALO ST.)₱3,000/sqm
  3. 3.PRES. MANUEL QUEZON(SAN FRANCISCO ST. - BUFFALO ST.)₱3,000/sqm

Streets by Vicinity

SAN FRANCISCO ST. - BUFFALO ST.
4 streets|Avg ₱2,500/sqm
  • PRES. MANUEL ROXAS₱2,500
  • PRES. RAMON MAGSAYSAY₱2,500
  • PRES. MANUEL QUEZON₱2,500
  • DON JUAN AVALON₱2,500
SAN FRANCISCO ST.- DONA ANATOLIA ST.
3 streets|Avg ₱2,500/sqm
  • SENATOR NINOY AQUINO₱2,500
  • PRES. OSMENA₱2,500
  • DON LECERIO SOSING₱2,500
DON J. AVALON ST.-L. SOSING ST.
2 streets|Avg ₱2,250/sqm
  • DONA ANATOLIA₱2,500
  • ALL OTHER STREETS₱2,000
Streets
12
Median Residential
₱2,500
Residential Range
₱1,600-₱2,500
Avg Commercial
₱2,955

Zonal Values by Street

LocationResidentialCommercialIndustrial
Zone 1---
↳ PRES. MANUEL ROXAS(SAN FRANCISCO ST. - BUFFALO ST.)
₱2,500₱3,000-
↳ PRES. RAMON MAGSAYSAY(SAN FRANCISCO ST. - BUFFALO ST.)
₱2,500₱3,000-
↳ PRES. MANUEL QUEZON(SAN FRANCISCO ST. - BUFFALO ST.)
₱2,500₱3,000-
↳ DON JUAN AVALON(SAN FRANCISCO ST. - BUFFALO ST.)
₱2,500₱3,000-
↳ SENATOR NINOY AQUINO(SAN FRANCISCO ST.- DONA ANATOLIA ST.)
₱2,500₱3,000-
↳ PRES. OSMENA(SAN FRANCISCO ST.- DONA ANATOLIA ST.)
₱2,500₱3,000-
↳ DON LECERIO SOSING(SAN FRANCISCO ST.- DONA ANATOLIA ST.)
₱2,500₱3,000-
↳ SAN FRANCISCO(PRES. M. ROXAS ST. - L. SOSING ST.)
₱2,500₱3,000-
↳ BUFFALO ST.(PRES. M. ROXAS ST. - DON J. AVALON ST.)
₱2,500₱3,000-
↳ DONA ANATOLIA(DON J. AVALON ST.-L. SOSING ST.)
₱2,500₱3,000-
↳ ALL OTHER STREETS(DON J. AVALON ST.-L. SOSING ST.)
₱2,000₱2,500-
↳ ALL OTHER STREETS(INTERIOR)
₱1,600--

Frequently Asked Questions about Zone 1

What is the BIR zonal value in Zone 1, San Roque?
The barangay-level residential zonal value in Zone 1 is ₱2,383 per square meter. At the street level, residential values range from ₱1,600 to ₱2,500/sqm across 12 classified streets. These values are set by BIR RDO 085 (Catarman, Northern Samar).
Which street has the highest zonal value in Zone 1?
PRES. MANUEL ROXAS has the highest residential zonal value in Zone 1 at ₱2,500 per square meter. It is located SAN FRANCISCO ST. - BUFFALO ST.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Zone 1?
The most affordable street-level residential zonal value in Zone 1 is ₱1,600/sqm, found on ALL OTHER STREETS. 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 Zone 1?
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 ₱2,383/sqm, a 100 sqm lot would have a CGT of approximately ₱14,298 and a DST of approximately ₱3,575. 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 Zone 1?
There are 12 streets with published BIR zonal value classifications in Zone 1, San Roque. The breakdown by zone type: 12 residential (100%), 11 commercial (91.7%).
What is the commercial zonal value in Zone 1?
The barangay-level commercial zonal value in Zone 1 is ₱2,955 per square meter. At the street level, commercial values go up to ₱3,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in San Roque

BalnasanBaludBantayanCoroconogDaleGinagdanan
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 Zone 1, San Roque.

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.