BIR Zonal Values in San Sebastian
San Sebastian is a municipality in Samar with 2 barangays and 44 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱90 to ₱500/sqm, with a median of ₱225/sqm. The highest residential zonal value is ₱500/sqm at Bagong Silang St. in Poblacion Barangay 2. San Sebastian falls under BIR RDO 087, latest schedule effective 2010-08-06. PSGC code 0806015000.
Samar, Eastern Visayas · RDO 087 (Catbalogan City, Samar)
DO 19-2010, DO 27-99 · Effective: 2010-08-06
PSGC 0806015000
Data last verified 2026-10-14 · see recent updates
San Sebastian Zonal Value Highlights (2026)
- Highest Residential
- ₱500/sqm
- Bagong Silang St. (Sagkahan St.-San Miguel St.), Poblacion Barangay 2
- Most Affordable
- ₱90/sqm
- All Other Lots (Interior), Poblacion Barangay 1
- Median Residential
- ₱225
- Median Commercial
- -
- Barangays
- 2
- Streets Indexed
- 44
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in San Sebastian
At the median residential zonal value of ₱225/sqm:
- For a 50sqm property (zonal basis ₱11,250): estimated CGT ₱675, DST ₱169, total ₱844.Zonal basis ₱11,250CGT ₱675 · DST ₱169₱844 estimated total
- For a 100sqm property (zonal basis ₱22,500): estimated CGT ₱1,350, DST ₱338, total ₱1,688.Zonal basis ₱22,500CGT ₱1,350 · DST ₱338₱1,688 estimated total
- For a 200sqm property (zonal basis ₱45,000): estimated CGT ₱2,700, DST ₱675, total ₱3,375.Zonal basis ₱45,000CGT ₱2,700 · DST ₱675₱3,375 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 Sebastian are published under BIR RDO 087 (Catbalogan City, Samar).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱1,688
- Zonal basis
- ₱22,500
- CGT 6%
- ₱1,350
- DST 1.5%
- ₱338
2 barangays
Barangays in San Sebastian
- Poblacion Barangay 2Residential: ₱200 - ₱50028 streets₱500from ₱200
- Poblacion Barangay 1Residential: ₱90 - ₱23016 streets₱230from ₱90
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 San Sebastian.
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 San Sebastian.
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.