BIR Zonal Values in Payao
Payao is a municipality in Zamboanga Sibugay with 28 barangays and 35 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱90 to ₱120/sqm, with a median of ₱90/sqm. Commercial values range from ₱175 to ₱250/sqm. The highest residential zonal value is ₱120/sqm at All Lots in Balogo. Payao falls under BIR RDO 093B, latest schedule effective Sept. 18, 2019. PSGC code 0908311000.
Zamboanga Sibugay, Zamboanga Peninsula · RDO 093B (Ipil, Zamboanga Sibugay)
DO 58-2019 · Effective: Sept. 18, 2019
PSGC 0908311000
Data last verified 2026-10-14 · see recent updates
Payao Zonal Value Highlights (2026)
- Highest Commercial
- ₱250/sqm
- All Lots (Along Prov'l Road), Poblacion
- Highest Residential
- ₱120/sqm
- All Lots (Interior Lots), Balogo
- Most Affordable
- ₱90/sqm
- All Lots (Interior Lots), Binangonan
- Median Residential
- ₱90
- Median Commercial
- ₱190
- Barangays
- 28
- Streets Indexed
- 35
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Payao
At the median residential zonal value of ₱90/sqm:
- For a 50sqm property (zonal basis ₱4,500): estimated CGT ₱270, DST ₱68, total ₱338.Zonal basis ₱4,500CGT ₱270 · DST ₱68₱338 estimated total
- For a 100sqm property (zonal basis ₱9,000): estimated CGT ₱540, DST ₱135, total ₱675.Zonal basis ₱9,000CGT ₱540 · DST ₱135₱675 estimated total
- For a 200sqm property (zonal basis ₱18,000): estimated CGT ₱1,080, DST ₱270, total ₱1,350.Zonal basis ₱18,000CGT ₱1,080 · DST ₱270₱1,350 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 Payao are published under BIR RDO 093B (Ipil, Zamboanga Sibugay).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱675
- Zonal basis
- ₱9,000
- CGT 6%
- ₱540
- DST 1.5%
- ₱135
28 barangays
Barangays in Payao
- BalogoResidential: ₱120 Commercial: ₱2001 street₱120
- PoblacionResidential: ₱115 - ₱120 Commercial: ₱225 - ₱2502 streets₱120from ₱115
- BalianResidential: ₱100 Commercial: ₱2001 street₱100
- BalungisanResidential: ₱100 Commercial: ₱2002 streets₱100
- BulawanResidential: ₱100 Commercial: ₱1901 street₱100
- CalapeResidential: ₱100 Commercial: ₱2001 street₱100
- FatimaResidential: ₱100 Commercial: ₱1901 street₱100
- GuiwanResidential: ₱100 Commercial: ₱2001 street₱100
- KatipunanResidential: ₱100 Commercial: ₱1902 streets₱100
- La FortunaResidential: ₱100 Commercial: ₱1901 street₱100
- TalaptapResidential: ₱100 Commercial: ₱2001 street₱100
- BinangonanResidential: ₱90 Commercial: ₱1751 street₱90
- BulacanResidential: ₱90 Commercial: ₱1752 streets₱90
- DalamaResidential: ₱90 Commercial: ₱1901 street₱90
- KimaResidential: ₱90 Commercial: ₱1901 street₱90
- KulasianResidential: ₱90 Commercial: ₱1902 streets₱90
- KulisapResidential: ₱90 Commercial: ₱1902 streets₱90
- LabatanResidential: ₱90 Commercial: ₱1901 street₱90
- MayaboResidential: ₱90 Commercial: ₱1901 street₱90
- MinundasResidential: ₱90 Commercial: ₱1901 street₱90
- Mt ViewResidential: ₱90 Commercial: ₱1901 street₱90
- NananResidential: ₱90 Commercial: ₱1901 street₱90
- San IsidroResidential: ₱90 Commercial: ₱1902 streets₱90
- San RoqueResidential: ₱90 Commercial: ₱1901 street₱90
- San VicenteResidential: ₱90 Commercial: ₱1901 street₱90
- SilalResidential: ₱90 Commercial: ₱1901 street₱90
- SumilongResidential: ₱90 Commercial: ₱1901 street₱90
- Upper SumilongResidential: ₱90 Commercial: ₱1901 street₱90
Compare
Other Cities in Zamboanga Sibugay
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 Payao.
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
Sept. 18, 2019
Last BIR schedule update for Payao.
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.