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ToolsZonal ValuesOriental MindoroCity of CalapanSto. Niño

BIR Zonal Values in Sto. Niño

City of Calapan, Oriental Mindoro · RDO 063 (Calapan City, Oriental Mindoro)

Effective: 2022-08-11

Sto. Niño Zonal Value Summary (2026)

Sto. Niño is a barangay in City of Calapan, Oriental Mindoro with 16 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱7,164 per square meter. Street-level residential values range from ₱5,000 to ₱15,000 per square meter, with a median of ₱6,300/sqm. The highest-valued residential street is M. H. DEL PILAR STREET at ₱15,000/sqm. Commercial zonal values reach up to ₱23,000/sqm. The majority of classified streets (87.5%) 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 Sto. Niño.

Residential
₱7,164
/sqm
Commercial
₱10,536
/sqm
Industrial
-
Estimate Your Property Tax in Sto. Niño

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

Based on Sto. Niño barangay-level residential value of ₱7,164/sqm

Zonal Basis
₱716,400
100 sqm x ₱7,164
Capital Gains Tax (6%)
₱42,984
Documentary Stamp Tax (1.5%)
₱10,746
Estimated Total (CGT + DST)
₱53,730

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

Residential14 of 16 streets (87.5%)
Commercial14 of 16 streets (87.5%)
Agricultural3 of 16 streets (18.8%)

Street Rankings

Top 5 Highest Residential
  1. 1.M. H. DEL PILAR STREET₱15,000/sqm
  2. 2.ROXAS DRIVE₱12,600/sqm
  3. 3.FILIPINIANA SUBDIVISION₱7,800/sqm
  4. 4.MAHOGANY SUBDIVISION₱7,200/sqm
  5. 5.KALAW STREET₱6,300/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER SUBDIVISION₱5,000/sqm
  2. 2.ALL OTHER STREETS*****₱5,500/sqm
  3. 3.GREENHILLS SUBDIVISION₱5,500/sqm
  4. 4.LOPEZ SUBDIVISION₱5,500/sqm
  5. 5.TAMARAW SUBDIVISION₱5,500/sqm
Top 3 Commercial Streets
  1. 1.M. H. DEL PILAR STREET₱23,000/sqm
  2. 2.ROXAS DRIVE₱15,000/sqm
  3. 3.FILIPINIANA SUBDIVISION₱12,000/sqm
Streets
16
Median Residential
₱6,300
Residential Range
₱5,000-₱15,000
Avg Commercial
₱10,536

Zonal Values by Street

LocationResidentialCommercialIndustrial
Sto. Niño---
↳ M. H. DEL PILAR STREET
₱15,000₱23,000-
↳ ROXAS DRIVE
₱12,600₱15,000-
↳ KALAW STREET
₱6,300₱10,000-
↳ CUETO STREET
₱6,300₱10,000-
↳ ATIENZA STREET
₱6,300₱10,000-
↳ MEDRANO STREET
₱6,300₱10,000-
↳ ALL OTHER STREETS*****
₱5,500₱8,000-
↳ FILIPINIANA SUBDIVISION
₱7,800₱12,000-
↳ MAHOGANY SUBDIVISION
₱7,200₱10,000-
↳ GREENHILLS SUBDIVISION
₱5,500₱8,000-
↳ LOPEZ SUBDIVISION
₱5,500₱8,000-
↳ TAMARAW SUBDIVISION
₱5,500₱8,000-
↳ CAPATI SUBDIVISION
₱5,500₱8,000-
↳ ALL OTHER SUBDIVISION
₱5,000₱7,500-
↳ FILIPINIANA RESORT HOTEL*******
---
↳ ALL OTHER RESORT*******
---

Frequently Asked Questions about Sto. Niño

What is the BIR zonal value in Sto. Niño, City of Calapan?
The barangay-level residential zonal value in Sto. Niño is ₱7,164 per square meter. At the street level, residential values range from ₱5,000 to ₱15,000/sqm across 16 classified streets. These values are set by BIR RDO 063 (Calapan City, Oriental Mindoro).
Which street has the highest zonal value in Sto. Niño?
M. H. DEL PILAR STREET has the highest residential zonal value in Sto. Niño at ₱15,000 per square meter. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Sto. Niño?
The most affordable street-level residential zonal value in Sto. Niño is ₱5,000/sqm, found on ALL OTHER SUBDIVISION. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Sto. Niño?
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 ₱7,164/sqm, a 100 sqm lot would have a CGT of approximately ₱42,984 and a DST of approximately ₱10,746. 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 Sto. Niño?
There are 16 streets with published BIR zonal value classifications in Sto. Niño, City of Calapan. The breakdown by zone type: 14 residential (87.5%), 14 commercial (87.5%), 3 agricultural (18.8%).
What is the commercial zonal value in Sto. Niño?
The barangay-level commercial zonal value in Sto. Niño is ₱10,536 per square meter. At the street level, commercial values go up to ₱23,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Calapan

BalingayanBaliteBaruyanBatinoBayanan IBayanan II
About These Values

These zonal values are published by BIR RDO 063 (Calapan City, Oriental Mindoro) and represent the minimum taxable value per square meter for properties in Sto. Niño, City of Calapan.

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.