BIR Zonal Values in San Jose
San Jose is a municipality in Tarlac with 13 barangays and 39 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱163 to ₱325/sqm, with a median of ₱225/sqm. Commercial values reach ₱550/sqm. The highest residential zonal value is ₱325/sqm at All Lots in Lawacamulag. San Jose falls under BIR RDO 017A, 017B, latest schedule effective 2020-07-04. PSGC code 0306918000.
Tarlac, Central Luzon · RDO 017A, 017B (Tarlac City, Tarlac, Paniqui, Tarlac)
DO 15-2020 · Effective: 2020-07-04
PSGC 0306918000
Data last verified 2026-10-14 · see recent updates
San Jose Zonal Value Highlights (2026)
- Highest Commercial
- ₱550/sqm
- All Lots, Lawacamulag
- Highest Residential
- ₱325/sqm
- All Lots, Lawacamulag
- Most Affordable
- ₱163/sqm
- All Lots (Interior), Maamot
- Median Residential
- ₱225
- Median Commercial
- ₱550
- Barangays
- 13
- Streets Indexed
- 39
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in San Jose
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 Jose are published under BIR RDO 017A (Tarlac City, Tarlac).
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
13 barangays
Barangays in San Jose
- LawacamulagResidential: ₱225 - ₱325 Commercial: ₱5503 streets₱325from ₱225
- MababanabaResidential: ₱225 - ₱3253 streets₱325from ₱225
- San Juan de ValdezResidential: ₱200 - ₱3253 streets₱325from ₱200
- LabneyResidential: ₱200 - ₱3003 streets₱300from ₱200
- Villa AglipayResidential: ₱200 - ₱3003 streets₱300from ₱200
- BurgosResidential: ₱175 - ₱2753 streets₱275from ₱175
- DavidResidential: ₱175 - ₱2753 streets₱275from ₱175
- IbaResidential: ₱175 - ₱2753 streets₱275from ₱175
- LubiganResidential: ₱175 - ₱2753 streets₱275from ₱175
- MorionesResidential: ₱175 - ₱2753 streets₱275from ₱175
- SulaResidential: ₱175 - ₱2753 streets₱275from ₱175
- PaoResidential: ₱175 - ₱2503 streets₱250from ₱175
- MaamotResidential: ₱163 - ₱2253 streets₱225from ₱163
Method and law
About These Values
These zonal values are published by BIR RDO 017A, 017B (Tarlac City, Tarlac, Paniqui, Tarlac) and represent the minimum taxable value per square meter for properties in San Jose.
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
2020-07-04
Last BIR schedule update for San Jose.
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.