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ToolsZonal ValuesQuirinoDiffunLiwayway

BIR Zonal Values in Liwayway

Diffun, Quirino · RDO 016 (Cabarroguis, Quirino)

Effective: 2014-05-07

Liwayway Zonal Value Summary (2026)

Liwayway is a barangay in Diffun, Quirino with 29 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱324 per square meter. Street-level residential values range from ₱95 to ₱375 per square meter, with a median of ₱375/sqm. The highest-valued residential street is ORIA ST.** at ₱375/sqm. The majority of classified streets (69%) carry agricultural 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 Liwayway.

Residential
₱324
/sqm
Commercial
-
Industrial
-
Estimate Your Property Tax in Liwayway

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

Based on Liwayway barangay-level residential value of ₱324/sqm

Zonal Basis
₱32,400
100 sqm x ₱324
Capital Gains Tax (6%)
₱1,944
Documentary Stamp Tax (1.5%)
₱486
Estimated Total (CGT + DST)
₱2,430

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

Agricultural20 of 29 streets (69%)
Residential10 of 29 streets (34.5%)

Street Rankings

Top 5 Highest Residential
  1. 1.ORIA ST.**₱375/sqm
  2. 2.JARAMILLO ST.**₱375/sqm
  3. 3.HACALA ST.**₱375/sqm
  4. 4.NAVAL ST.**₱375/sqm
  5. 5.PASCUA ST.**₱375/sqm
Top 5 Most Affordable
  1. 1.ROAD 8₱95/sqm
  2. 2.ROAD 6₱140/sqm
  3. 3.ORIA ST.**₱375/sqm
  4. 4.JARAMILLO ST.**₱375/sqm
  5. 5.HACALA ST.**₱375/sqm

Streets by Vicinity

CORN LAND
2 streets
  • ALL OTHER LOTS-
  • NIPAHOY ST.**-
Streets
29
Median Residential
₱375
Residential Range
₱95-₱375

Zonal Values by Street

LocationResidentialCommercialIndustrial
Liwayway---
↳ ROAD 1
---
↳ ROAD 2
---
↳ ROAD 4
---
↳ ROAD 6
₱140--
↳ ROAD 8
₱95--
↳ DESINABA CREEK
---
↳ ALL OTHER LOTS
---
↳ ALL OTHER LOTS(CORN LAND)
---
↳ ORIA ST.**
₱375--
↳ JARAMILLO ST.**
₱375--
↳ HACALA ST.**
₱375--
↳ NAVAL ST.**
₱375--
↳ PASCUA ST.**
₱375--
↳ DRAMAN ST.**
₱375--
↳ NANTES TS**
₱375--
↳ NIPAHOY ST.**
₱375--
↳ NIPAHOY ST.**(RICELAND IRRIGATED*)
---
↳ NIPAHOY ST.**(RICELAND UNIRRIGATED*)
---
↳ NIPAHOY ST.**(CORN LAND)
---
↳ NIPAHOY ST.**(BANANA LAND)
---
↳ NIPAHOY ST.**(FISHPOND)
---
↳ NIPAHOY ST.**(UPLAND*)
---
↳ NIPAHOY ST.**(VEGETABLE LAND)
---
↳ NIPAHOY ST.**(CITRUS LAND)
---
↳ NIPAHOY ST.**(ORCHARD)
---
↳ NIPAHOY ST.**(COCO LAND)
---
↳ NIPAHOY ST.**(COGON)
---
↳ NIPAHOY ST.**(PASTURE LAND)
---
↳ NIPAHOY ST.**(OTHER AGRICULTURAL LANDS)
---

Frequently Asked Questions about Liwayway

What is the BIR zonal value in Liwayway, Diffun?
The barangay-level residential zonal value in Liwayway is ₱324 per square meter. At the street level, residential values range from ₱95 to ₱375/sqm across 29 classified streets. These values are set by BIR RDO 016 (Cabarroguis, Quirino).
Which street has the highest zonal value in Liwayway?
ORIA ST.** has the highest residential zonal value in Liwayway at ₱375 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 Liwayway?
The most affordable street-level residential zonal value in Liwayway is ₱95/sqm, found on ROAD 8. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Liwayway?
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 ₱324/sqm, a 100 sqm lot would have a CGT of approximately ₱1,944 and a DST of approximately ₱486. 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 Liwayway?
There are 29 streets with published BIR zonal value classifications in Liwayway, Diffun. The breakdown by zone type: 20 agricultural (69%), 10 residential (34.5%).

Other Barangays in Diffun

Aklan VillageAndres BonifacioAurora EastAurora WestBaguio VillageBalagbag
About These Values

These zonal values are published by BIR RDO 016 (Cabarroguis, Quirino) and represent the minimum taxable value per square meter for properties in Liwayway, Diffun.

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.