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ToolsZonal ValuesCagayanSanto Niño

BIR Zonal Values in Santo Niño

Cagayan, Cagayan Valley · RDO 013 (Tuguegarao City, Cagayan)

DO 028-2024 · Effective: April 6, 2024

PSGC 0201526000

Data last verified 2026-06-09 · see recent updates

Santo Niño Zonal Value Highlights (2026)

Santo Niño is a municipality in Cagayan with 6 barangays and 34 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱300 to ₱1,150/sqm, with a median of ₱1,150/sqm. Commercial values reach ₱1,850/sqm. The highest residential zonal value is ₱1,150/sqm at Municipal Road "A" (E) in Centro Norte. Santo Niño falls under BIR RDO 013, latest schedule effective April 6, 2024. PSGC code 0201526000.

Highest Commercial
₱1,850
/sqm
Provincial Road (Pimentel St - Rd San Manuel), Centro Norte
Highest Residential
₱1,150
/sqm
Municipal Road "A" (E) (Pimentel St - Simeon), Centro Norte
Most Affordable
₱300
/sqm
All Lots (Interior Lots), Dungao
Which RDO covers your property?
All zonal values in Santo Niño are published under BIR RDO 013 (Tuguegarao City, Cagayan).
Median Residential
₱1,150
Median Commercial
₱1,850
Barangays
6
Streets Indexed
34
Buildings / Condos
0
Estimated transfer taxes in Santo Niño

At the median residential zonal value of ₱1,150/sqm:

  • For a 50sqm property (zonal basis ₱57,500): estimated CGT ₱3,450, DST ₱863, total ₱4,313.
  • For a 100sqm property (zonal basis ₱115,000): estimated CGT ₱6,900, DST ₱1,725, total ₱8,625.
  • For a 200sqm property (zonal basis ₱230,000): estimated CGT ₱13,800, DST ₱3,450, total ₱17,250.

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Barangays in Santo Niño

6 barangays

Sort:
Abarriongan Ruar, Abarriongan Uneg, Balagan, Balani
Residential: ₱500 - ₱700
2 streets
Centro Norte
Residential: ₱750 - ₱1,150
Commercial: ₱1,850
22 streets
Dungao
Residential: ₱300 - ₱700
4 streets
Lattac, Lipatan, Lubo, Mapitac __
Residential: ₱300 - ₱500
2 streets
Mabitbitnong, Masical, Nag-Uma, Namuccayan, Palusao ___
Residential: ₱350 - ₱500
2 streets
Matalao, Niug Norte, Niug Sur, San Roque
Residential: ₱300 - ₱500
2 streets

Other Cities in Cagayan

Tuguegarao City₱4,705/sqmCamalaniugan₱1,092/sqmSolana₱928/sqmAparri₱897/sqmPeñablanca₱861/sqm
About These Values

These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan) and represent the minimum taxable value per square meter for properties in Santo Niño.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values PageRA 12001 (RPVARA) full text

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.

Last BIR schedule update for Santo Niño: April 6, 2024. Under RA 12001 (RPVARA), BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31). The law required SMVs to be updated within two years of its July 5, 2024 effectivity; where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29). The real property tax amnesty on penalties, surcharges, and interest ends July 5, 2026 (Sec. 30).