BIR Zonal Values in Emilia
Santa Marcela, Apayao
Along Provincial Road
Emiliana
Along National Road
Emilia
Interior
Emiliana
Along Provincial Road
Emilia
Along Barangay Road
Emiliana
Along Municipal Road
Emilia
Along Barangay Road
Emilia
All Other Lots
Emilia
Interior
Emiliana
Interior
Emiliana
Interior
Emiliana
Interior
Emiliana
Interior
Emiliana
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
Along Provincial Road | Emiliana | N/A | ₱527/sqm |
Along National Road | Emilia | N/A | ₱353/sqm |
Interior | Emiliana | N/A | ₱254/sqm |
Along Provincial Road | Emilia | N/A | ₱243/sqm |
Along Barangay Road | Emiliana | N/A | ₱216/sqm |
Along Municipal Road | Emilia | N/A | ₱193/sqm |
Along Barangay Road | Emilia | N/A | ₱135/sqm |
All Other Lots | Emilia | Residential Regular | ₱0/sqm |
Interior | Emiliana | Agricultural Class 6 | ₱0/sqm |
Interior | Emiliana | Agricultural Class 10 | ₱0/sqm |
Interior | Emiliana | Agricultural Class 15 | ₱0/sqm |
Interior | Emiliana | Agricultural Class 36 | ₱0/sqm |
Interior | Emiliana | Agricultural Class 50 | ₱0/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 Emilia, Santa Marcela?
BIR zonal values in Emilia, Santa Marcela 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 Emilia, Santa Marcela the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Emilia, Santa Marcela can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.