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RDO 093B · Ipil, Zamboanga SibugayEffective Sept. 18, 2019PSGC 0908309000

BIR Zonal Values in Naga

Naga is a municipality in Zamboanga Sibugay with 23 barangays and 34 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱70 to ₱400/sqm, with a median of ₱137.5/sqm. Commercial values range from ₱125 to ₱700/sqm. The highest residential zonal value is ₱400/sqm at All Lots in Crossing Sta. Clara. Naga falls under BIR RDO 093B, latest schedule effective Sept. 18, 2019. PSGC code 0908309000.

Zamboanga Sibugay, Zamboanga Peninsula · RDO 093B (Ipil, Zamboanga Sibugay)

DO 58-2019 · Effective: Sept. 18, 2019

PSGC 0908309000

Data last verified 2026-10-14 · see recent updates

Browse 23 barangays

Naga Zonal Value Highlights (2026)

Highest Commercial
₱700/sqm
All Lots (Along National Road), Crossing Sta. Clara
Highest Residential
₱400/sqm
All Lots (Along National Road), Crossing Sta. Clara
Most Affordable
₱70/sqm
All Lots (Interior Lots), Bangkaw-Bangkaw
Median Residential
₱137.5
Median Commercial
₱175
Barangays
23
Streets Indexed
34
Buildings / Condos
0

Transfer taxes

Estimated transfer taxes in Naga

At the median residential zonal value of ₱137.5/sqm:

  • For a 50sqm property (zonal basis ₱6,875): estimated CGT ₱413, DST ₱103, total ₱516.Zonal basis ₱6,875CGT ₱413 · DST ₱103₱516 estimated total
  • For a 100sqm property (zonal basis ₱13,750): estimated CGT ₱825, DST ₱206, total ₱1,031.Zonal basis ₱13,750CGT ₱825 · DST ₱206₱1,031 estimated total
  • For a 200sqm property (zonal basis ₱27,500): estimated CGT ₱1,650, DST ₱413, total ₱2,063.Zonal basis ₱27,500CGT ₱1,650 · DST ₱413₱2,063 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 Naga are published under BIR RDO 093B (Ipil, Zamboanga Sibugay).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱1,031

Zonal basis
₱13,750
CGT 6%
₱825
DST 1.5%
₱206
Full Transfer Tax Calculator →

23 barangays

Barangays in Naga

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Method and law

About These Values

These zonal values are published by BIR RDO 093B (Ipil, Zamboanga Sibugay) and represent the minimum taxable value per square meter for properties in Naga.

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

  1. Sept. 18, 2019

    Last BIR schedule update for Naga.

  2. 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).

  3. 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).

  4. 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)

BIR Zonal Values PageRA 12001 (RPVARA) full text

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.