BIR Zonal Values in Macalaya
Castilla, Sorsogon
ALL LOTS
Macalaya
ALL LOTS
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
ALL STREET
Macalaya
INTERIOR LOT
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
ALL STREET
Macalaya
ALL STREET
Macalaya
INTERIOR LOT
Macalaya
INTERIOR LOT
Macalaya
INTERIOR LOT
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
INTERIOR LOT
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
(FORMERLY ALL OTHER STREETS)
Macalaya
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ALL LOTS | Macalaya | Commercial Regular | ₱6,500/sqm |
ALL LOTS | Macalaya | Residential Regular | ₱3,250/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Residential Regular | ₱2,250/sqm |
ALL STREET | Macalaya | Residential Regular | ₱135/sqm |
INTERIOR LOT | Macalaya | Residential Regular | ₱110/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 3 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 4 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 1 | ₱0/sqm |
ALL STREET | Macalaya | Agricultural Class 1 | ₱0/sqm |
ALL STREET | Macalaya | Agricultural Class 4 | ₱0/sqm |
INTERIOR LOT | Macalaya | Agricultural Class 2 | ₱0/sqm |
INTERIOR LOT | Macalaya | Agricultural Class 4 | ₱0/sqm |
INTERIOR LOT | Macalaya | Agricultural Class 6 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 2 | ₱0/sqm |
INTERIOR LOT | Macalaya | Agricultural Class 42 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 6 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 8 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | Agricultural Class 42 | ₱0/sqm |
(FORMERLY ALL OTHER STREETS) | Macalaya | 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 Macalaya, Castilla?
BIR zonal values in Macalaya, Castilla 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 Macalaya, Castilla the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Macalaya, Castilla can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.