BIR Zonal Values in Calapacuan
Subic, Zambales
**OLONGAPO-BUGALLON ROAD (NATIONAL H-WAY)
Calapacuan
ALL OTHER STREETS
Calapacuan
*SUBIC BEACH RESORT
Calapacuan
**OLONGAPO-BUGALLON ROAD (NATIONAL H-WAY)
Calapacuan
ST. JAMES SUBD
Calapacuan
STA. ELENA SUBD
Calapacuan
ALL OTHER STREETS
Calapacuan
ALL OTHER STREETS
Calapacuan
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
**OLONGAPO-BUGALLON ROAD (NATIONAL H-WAY) | Calapacuan | Commercial Regular | ₱6,000/sqm |
ALL OTHER STREETS | Calapacuan | Institutional | ₱6,000/sqm |
*SUBIC BEACH RESORT | Calapacuan | Commercial Regular | ₱5,000/sqm |
**OLONGAPO-BUGALLON ROAD (NATIONAL H-WAY) | Calapacuan | Residential Regular | ₱4,500/sqm |
ST. JAMES SUBD | Calapacuan | Residential Regular | ₱4,000/sqm |
STA. ELENA SUBD | Calapacuan | Residential Regular | ₱4,000/sqm |
ALL OTHER STREETS | Calapacuan | Residential Regular | ₱3,000/sqm |
ALL OTHER STREETS | Calapacuan | Agricultural Class 40 | ₱3,000/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Calapacuan, Subic?
BIR zonal values in Calapacuan, Subic are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Calapacuan, Subic the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Calapacuan, Subic can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.