Samal, Bataan · RDO 020 (Balanga City, Bataan)
Data last verified 2026-06-09 · see recent updates
DO 22-2022 · BIR schedule effectivity: 6/4/2022
PSGC 0300812011
Sapa is a barangay in Samal, Bataan with 24 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 020 (Balanga City, Bataan), based on the BIR Department Order covering Sapa. The average residential zonal value across classified streets is ₱3,623/sqm (median ₱4,000/sqm). Street-level residential values range from ₱1,100 to ₱6,000 per square meter. The highest-valued residential street is Fatima Subd. at ₱6,000/sqm. Commercial zonal values reach up to ₱6,000/sqm. The majority of classified streets (83.3%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Sapa.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Sapa barangay-level residential value of ₱3,623/sqm
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
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| Location | Residential | Commercial | Industrial | Institutional |
|---|---|---|---|---|
| Sapa | - | - | - | - |
↳ Provincial Road(Along the Road) | ₱5,000 | ₱6,000 | - | - |
↳ Provincial Road(Agri/Agro Industrial) | - | - | - | - |
↳ Amboy St(Rubiano St-Rodriguez St) | ₱4,000 | - | - | - |
↳ Amboy St(Agri/Agro Industrial) | - | - | - | - |
↳ Aplo Road(Agri/Agro Industrial) | ₱4,000 | ₱5,000 | - | - |
↳ Aquino St(Rubiano St-Rodriguez St) | ₱4,000 | - | - | - |
↳ Aquino St(Agri/Agro Industrial) | - | - | - | - |
↳ Asunto St(Agri/Agro Industrial) | ₱4,000 | - | - | ₱4,500 |
↳ Calaguiman Road(Agri/Agro Industrial) | ₱4,000 | - | - | - |
↳ Consunji St(Palili St-Gutierrez St) | - | ₱5,000 | - | - |
↳ Cortez St(Amboy St-Aquino St) | ₱4,000 | - | - | - |
↳ Forbes(Amboy St-Aquino St) | ₱1,650 | - | - | - |
↳ Kamandiis(Amboy St-Aquino St) | ₱1,350 | - | - | - |
↳ Pagulong(Amboy St-Aquino St) | ₱1,350 | - | - | - |
↳ Parang Road(Amboy St-Aquino St) | ₱1,100 | ₱1,500 | - | - |
↳ Rodriguez St(Amboy St-Magtanong St) | ₱4,000 | - | - | - |
↳ Rodriguez St(Magtanong St-Aquino St) | ₱3,000 | - | - | - |
↳ Rubiano St(Amboy St-Aquino St) | ₱4,000 | - | - | - |
↳ San Fabian(Amboy St-Aquino St) | ₱4,000 | - | - | - |
↳ San Roque(Amboy St-Aquino St) | ₱4,000 | - | - | - |
↳ Sto. Nino(Amboy St-Aquino St) | ₱4,000 | - | - | - |
↳ Sta. Rita(Amboy St-Aquino St) | ₱4,000 | - | - | - |
↳ Fatima Subd.(Amboy St-Aquino St) | ₱6,000 | - | - | - |
↳ Peninsula Heights Subd.(Interior) | ₱5,000 | - | - | - |
These zonal values are published by BIR RDO 020 (Balanga City, Bataan) and represent the minimum taxable value per square meter for properties in Sapa, Samal.
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.