BIR Zonal Values in City of Calbayog
Calbayog is a city in Samar with 23 barangays and 256 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱150 to ₱8,000/sqm, with a median of ₱1,500/sqm. Commercial values range from ₱500 to ₱12,500/sqm. The highest residential zonal value is ₱8,000/sqm at Orquin St. in Balud. Calbayog falls under BIR RDO 087, latest schedule effective 2010-08-06. PSGC code 0806003000.
Samar, Eastern Visayas · RDO 087 (Catbalogan City, Samar)
DO 19-2010 · Effective: 2010-08-06
PSGC 0806003000
Data last verified 2026-10-14 · see recent updates
City of Calbayog Zonal Value Highlights (2026)
- Highest Commercial
- ₱12,500/sqm
- Magsaysay Blvd. (Calbayog River - Gomez St.), Balud
- Highest Residential
- ₱8,000/sqm
- Orquin St. (Magsaysay Blvd.- Cajurao St.), Balud
- Most Affordable
- ₱150/sqm
- All Other Lots (Interior), Tarabucan
- Median Residential
- ₱1,500
- Median Commercial
- ₱4,583
- Barangays
- 23
- Streets Indexed
- 256
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in City of Calbayog
At the median residential zonal value of ₱1,500/sqm:
- For a 50sqm property (zonal basis ₱75,000): estimated CGT ₱4,500, DST ₱1,125, total ₱5,625.Zonal basis ₱75,000CGT ₱4,500 · DST ₱1,125₱5,625 estimated total
- For a 100sqm property (zonal basis ₱150,000): estimated CGT ₱9,000, DST ₱2,250, total ₱11,250.Zonal basis ₱150,000CGT ₱9,000 · DST ₱2,250₱11,250 estimated total
- For a 200sqm property (zonal basis ₱300,000): estimated CGT ₱18,000, DST ₱4,500, total ₱22,500.Zonal basis ₱300,000CGT ₱18,000 · DST ₱4,500₱22,500 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 City of Calbayog are published under BIR RDO 087 (Catbalogan City, Samar).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱11,250
- Zonal basis
- ₱150,000
- CGT 6%
- ₱9,000
- DST 1.5%
- ₱2,250
23 barangays
Barangays in City of Calbayog
- BaludResidential: ₱1,500 - ₱8,000 Commercial: ₱4,000 - ₱12,50017 streets₱8,000from ₱1,500
- CentralResidential: ₱4,500 - ₱7,500 Commercial: ₱6,000 - ₱12,50020 streets₱7,500from ₱4,500
- Aguit-ItanResidential: ₱3,000 - ₱6,000 Commercial: ₱8,000 - ₱10,0005 streets₱6,000from ₱3,000
- Awang EastResidential: ₱2,400 - ₱6,000 Commercial: ₱3,200 - ₱8,00018 streets₱6,000from ₱2,400
- Awang WestResidential: ₱3,000 - ₱4,500 Commercial: ₱4,000 - ₱6,00013 streets₱4,500from ₱3,000
- CapoocanResidential: ₱1,500 - ₱3,750 Commercial: ₱4,000 - ₱5,0009 streets₱3,750from ₱1,500
- ObreroResidential: ₱1,500 - ₱3,750 Commercial: ₱4,000 - ₱5,0008 streets₱3,750from ₱1,500
- CarmenResidential: ₱1,750 - ₱3,625 Commercial: ₱3,650 - ₱4,7505 streets₱3,625from ₱1,750
- PayahanResidential: ₱2,000 - ₱3,500 Commercial: ₱3,300 - ₱4,5005 streets₱3,500from ₱2,000
- DagumResidential: ₱1,000 - ₱3,0007 streets₱3,000from ₱1,000
- Calbayog ProperResidential: ₱400 - ₱1,900 Commercial: ₱1,000 - ₱5,50033 streets₱1,900from ₱400
- MatobatoResidential: ₱500 - ₱1,5005 streets₱1,500from ₱500
- RawisResidential: ₱500 - ₱1,5006 streets₱1,500from ₱500
- San PolicarpoResidential: ₱500 - ₱1,50011 streets₱1,500from ₱500
- BagacayResidential: ₱600 - ₱1,2007 streets₱1,200from ₱600
- CaraymanResidential: ₱600 - ₱1,0006 streets₱1,000from ₱600
- MalajogResidential: ₱200 - ₱1,0009 streets₱1,000from ₱200
- OquendoResidential: ₱400 - ₱1,000 Commercial: ₱1,00010 streets₱1,000from ₱400
- Tinambacan NorteResidential: ₱600 - ₱1,00020 streets₱1,000from ₱600
- TrinidadResidential: ₱200 - ₱1,00017 streets₱1,000from ₱200
- CagsalaosaoResidential: ₱450 - ₱8005 streets₱800from ₱450
- San JoaquinResidential: ₱200 - ₱60010 streets₱600from ₱200
- TarabucanResidential: ₱150 - ₱350 Commercial: ₱50010 streets₱350from ₱150
Method and law
About These Values
These zonal values are published by BIR RDO 087 (Catbalogan City, Samar) and represent the minimum taxable value per square meter for properties in City of Calbayog.
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
2010-08-06
Last BIR schedule update for City of Calbayog.
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.