BIR Zonal Values in Uso
Sallapadan, Abra
ALL LOTS
Subusob
PROVINCIAL ROAD
Subusob
INTERIOR LOTS
Buso
ALL LOTS
Cansuso
ALL LOTS
Buso
INTERIOR
Burocbusoc
ALL LOTS
Dusoc
ALONG BARANGAY ROAD
Tipuso
ALL LOTS
Carusocan
INTERIOR LOTS
Masuso
*ALL STREETS
Masuso
Piggery Site/ Poultry
Masuso
INTERIOR
Aguso
ALL LOTS
Buso
ALL LOTS
Dusoc
INTERIOR LOTS
Buso
ALL LOTS
Carusocan
INTERIOR LOTS
Dusoc
ALONG SECONDARY NATIONAL ROAD
Ampusongan
ALL LOTS
Lusod
BARANGAY ROAD
Subusob
ALEJANDRO ST-GONZALO ST
Lusod
Abra-Cervantes Road
Subusob
Sallapadan-Bucloc-Daguioman
Subusob
*ALL STREETS
Masuso
Interior Lot
Usol
ROAD
Lusod
ROAD
Lusod
*ALL STREETS
Masuso
INTERIOR LOTS
Buso
LUSOD ST
Lusod
INTERIOR
Carusocan
GONZALO ST-DIDUYON CRK
Lusod
PRODUCERS ST
Lusod
ALONG BARANGAY ROAD
Tipuso
INTERIOR
Lusod
ALL LOTS
Burocbusoc
INTERIOR LOTS
Tipuso
INTERIOR
Lusod
INTERIOR
Lusod
ROAD
Lusod
ALONG SECONDARY NATIONAL ROAD
Ampusongan
ALONG SECONDARY NATIONAL ROAD
Ampusongan
INTERIOR
Lusod
ALL LOTS
Aguso
ALL LOTS
Buso
ALL OTHER STREETS
Tipuso
BARANGAY ROAD
Subusob
INTERIOR LOTS
Subusob
AGRO-LIVESTOCK/POULTRY/PIGGERY
Aguso
PIGGERY/POULTRY
Carusocan
DUNGAN SUBD
Aguso
LEOCADIO SALVADOR SUBD
Aguso
LUZON VILLE
Aguso
INTERIOR LOTS
Subusob
BARANGAY ROAD
Masuso
ALONG MUNICIPAL ROAD
Ampusongan
ALONG BARANGAY ROAD
Ampusongan
INTERIOR
Lusod
INTERIOR LOTS
Buso
SOCIALIZE HOUSING
Aguso
SOCIALIZE HOUSING
Aguso
LEOCADIO SALVADOR SUBD
Aguso
ALONG BARANGAY ROAD
Tipuso
Resort
Usol
ALL LOTS
Cansuso
NATIONAL ROAD
Uso
ALL LOTS
Burocbusoc
ALL LOTS
Carusocan
ALL LOTS
Dusoc
INTERIOR LOTS
Dusoc
INTERIOR LOTS
Dusoc
ALL LOTS
Dusoc
ALL LOTS
Carusocan
Institutional
Usol
Industrial
Usol
Fishponds
Usol
Abra-Cervantes Road
Subusob
Abra-Cervantes Road
Subusob
Abra-Cervantes Road
Subusob
ALL LOTS
Aguso
Sallapadan-Bucloc-Daguioman
Subusob
Sallapadan-Bucloc-Daguioman
Subusob
Sallapadan-Bucloc-Daguioman
Subusob
NATIONAL ROAD
Uso
INTERIOR LOTS
Dusoc
INTERIOR LOTS
Tipuso
ALL LOTS
Buso
ALL LOTS
Carusocan
INTERIOR LOTS
Dusoc
ALL OTHER STREETS
Tipuso
ALL LOTS
Buso
CEMETERY ST
Lusod
INTERIOR LOTS
Uso
ALONG BARANGAY ROAD
Ampusongan
INTERIOR
Carusocan
ALL LOTS
Carusocan
INTERIOR LOTS
Masuso
LUSOD ST
Lusod
INTERIOR LOTS
Masuso
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ALL LOTS | Subusob | Commercial Regular | ₱999/sqm |
PROVINCIAL ROAD | Subusob | Commercial Regular | ₱989/sqm |
INTERIOR LOTS | Buso | Commercial Regular | ₱975/sqm |
ALL LOTS | Cansuso | Residential Regular | ₱950/sqm |
ALL LOTS | Buso | Industrial | ₱925/sqm |
INTERIOR | Burocbusoc | Residential Regular | ₱910/sqm |
ALL LOTS | Dusoc | Commercial Regular | ₱910/sqm |
ALONG BARANGAY ROAD | Tipuso | General Purposes | ₱880/sqm |
ALL LOTS | Carusocan | Commercial Regular | ₱845/sqm |
INTERIOR LOTS | Masuso | Agricultural Class 15 | ₱800/sqm |
*ALL STREETS | Masuso | Agricultural Class 1 | ₱800/sqm |
Piggery Site/ Poultry | Masuso | Agricultural Class 50 | ₱800/sqm |
INTERIOR | Aguso | Residential Regular | ₱788/sqm |
ALL LOTS | Buso | Residential Regular | ₱775/sqm |
ALL LOTS | Dusoc | Residential Regular | ₱750/sqm |
INTERIOR LOTS | Buso | Industrial | ₱675/sqm |
ALL LOTS | Carusocan | Residential Regular | ₱650/sqm |
INTERIOR LOTS | Dusoc | Residential Regular | ₱625/sqm |
ALONG SECONDARY NATIONAL ROAD | Ampusongan | Commercial Regular | ₱600/sqm |
ALL LOTS | Lusod | Commercial Regular | ₱600/sqm |
BARANGAY ROAD | Subusob | Commercial Regular | ₱582/sqm |
ALEJANDRO ST-GONZALO ST | Lusod | Residential Regular | ₱555/sqm |
Abra-Cervantes Road | Subusob | Residential Regular | ₱528/sqm |
Sallapadan-Bucloc-Daguioman | Subusob | Residential Regular | ₱523/sqm |
*ALL STREETS | Masuso | Commercial Regular | ₱5,000/sqm |
Interior Lot | Usol | N/A | ₱500/sqm |
ROAD | Lusod | Institutional | ₱500/sqm |
ROAD | Lusod | Industrial | ₱500/sqm |
*ALL STREETS | Masuso | Industrial | ₱4,800/sqm |
INTERIOR LOTS | Buso | Residential Regular | ₱460/sqm |
LUSOD ST | Lusod | Residential Regular | ₱460/sqm |
INTERIOR | Carusocan | Residential Regular | ₱455/sqm |
GONZALO ST-DIDUYON CRK | Lusod | Residential Regular | ₱450/sqm |
PRODUCERS ST | Lusod | Residential Regular | ₱450/sqm |
ALONG BARANGAY ROAD | Tipuso | Agricultural Class 1 | ₱440/sqm |
INTERIOR | Lusod | Residential Regular | ₱418/sqm |
ALL LOTS | Burocbusoc | Commercial Regular | ₱3,950/sqm |
INTERIOR LOTS | Tipuso | Agricultural Class 1 | ₱380/sqm |
INTERIOR | Lusod | Residential Regular | ₱368/sqm |
INTERIOR | Lusod | Residential Regular | ₱360/sqm |
ROAD | Lusod | Residential Regular | ₱350/sqm |
ALONG SECONDARY NATIONAL ROAD | Ampusongan | Residential Regular | ₱350/sqm |
ALONG SECONDARY NATIONAL ROAD | Ampusongan | Residential Regular | ₱350/sqm |
INTERIOR | Lusod | Residential Regular | ₱345/sqm |
ALL LOTS | Aguso | Commercial Regular | ₱3,390/sqm |
ALL LOTS | Buso | Agricultural Class 40 | ₱315/sqm |
ALL OTHER STREETS | Tipuso | Agricultural Class 1 | ₱310/sqm |
BARANGAY ROAD | Subusob | Residential Regular | ₱308/sqm |
INTERIOR LOTS | Subusob | Commercial Regular | ₱292/sqm |
AGRO-LIVESTOCK/POULTRY/PIGGERY | Aguso | Agricultural Class 50 | ₱275/sqm |
PIGGERY/POULTRY | Carusocan | Agricultural Class 50 | ₱260/sqm |
DUNGAN SUBD | Aguso | Residential Regular | ₱2,550/sqm |
LEOCADIO SALVADOR SUBD | Aguso | Residential Regular | ₱2,550/sqm |
LUZON VILLE | Aguso | Residential Regular | ₱2,550/sqm |
INTERIOR LOTS | Subusob | Residential Regular | ₱250/sqm |
BARANGAY ROAD | Masuso | Residential Regular | ₱2,500/sqm |
ALONG MUNICIPAL ROAD | Ampusongan | Residential Regular | ₱250/sqm |
ALONG BARANGAY ROAD | Ampusongan | Residential Regular | ₱250/sqm |
INTERIOR | Lusod | Residential Regular | ₱250/sqm |
INTERIOR LOTS | Buso | Agricultural Class 40 | ₱236/sqm |
SOCIALIZE HOUSING | Aguso | Residential Regular | ₱2,200/sqm |
SOCIALIZE HOUSING | Aguso | Residential Regular | ₱2,200/sqm |
LEOCADIO SALVADOR SUBD | Aguso | Residential Regular | ₱2,200/sqm |
ALONG BARANGAY ROAD | Tipuso | Residential Regular | ₱2,200/sqm |
Resort | Usol | Agricultural Class 40 | ₱200/sqm |
ALL LOTS | Cansuso | Agricultural Class 50 | ₱190/sqm |
NATIONAL ROAD | Uso | Commercial Regular | ₱190/sqm |
ALL LOTS | Burocbusoc | Residential Regular | ₱1,815/sqm |
ALL LOTS | Carusocan | Agricultural Class 23 | ₱180/sqm |
ALL LOTS | Dusoc | Agricultural Class 1 | ₱180/sqm |
INTERIOR LOTS | Dusoc | Agricultural Class 23 | ₱170/sqm |
INTERIOR LOTS | Dusoc | Agricultural Class 1 | ₱165/sqm |
ALL LOTS | Dusoc | Agricultural Class 2 | ₱160/sqm |
ALL LOTS | Carusocan | Agricultural Class 1 | ₱155/sqm |
Institutional | Usol | Institutional | ₱1,500/sqm |
Industrial | Usol | Industrial | ₱1,500/sqm |
Fishponds | Usol | Agricultural Class 6 | ₱150/sqm |
Abra-Cervantes Road | Subusob | Agricultural Class 1 | ₱149/sqm |
Abra-Cervantes Road | Subusob | Agricultural Class 23 | ₱149/sqm |
Abra-Cervantes Road | Subusob | Agricultural Class 18 | ₱149/sqm |
ALL LOTS | Aguso | Residential Regular | ₱1,470/sqm |
Sallapadan-Bucloc-Daguioman | Subusob | Agricultural Class 1 | ₱147/sqm |
Sallapadan-Bucloc-Daguioman | Subusob | Agricultural Class 18 | ₱147/sqm |
Sallapadan-Bucloc-Daguioman | Subusob | Agricultural Class 23 | ₱147/sqm |
NATIONAL ROAD | Uso | Residential Regular | ₱145/sqm |
INTERIOR LOTS | Dusoc | Agricultural Class 2 | ₱145/sqm |
INTERIOR LOTS | Tipuso | Residential Regular | ₱1,400/sqm |
ALL LOTS | Buso | Commercial Regular | ₱1,400/sqm |
ALL LOTS | Carusocan | Agricultural Class 2 | ₱140/sqm |
INTERIOR LOTS | Dusoc | Agricultural Class 16 | ₱135/sqm |
ALL OTHER STREETS | Tipuso | Residential Regular | ₱1,300/sqm |
ALL LOTS | Buso | Agricultural Class 6 | ₱128/sqm |
CEMETERY ST | Lusod | Commercial Regular | ₱1,270/sqm |
INTERIOR LOTS | Uso | Residential Regular | ₱125/sqm |
ALONG BARANGAY ROAD | Ampusongan | Residential Regular | ₱125/sqm |
INTERIOR | Carusocan | Agricultural Class 23 | ₱125/sqm |
ALL LOTS | Carusocan | Agricultural Class 50 | ₱125/sqm |
INTERIOR LOTS | Masuso | Agricultural Class 6 | ₱1,200/sqm |
LUSOD ST | Lusod | Commercial Regular | ₱1,170/sqm |
INTERIOR LOTS | Masuso | Agricultural Class 23 | ₱1,100/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 Uso, Sallapadan?
BIR zonal values in Uso, Sallapadan 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 Uso, Sallapadan the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Uso, Sallapadan can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
