R
REN.PH

Real Estate Network of the Philippines. Free verification tools and resources.

Verify

  • Broker Verification
  • License to Sell

Tools

  • BIR Zonal Values
  • Transfer Tax Calculator
  • Due Diligence Checklist

Resources

  • Legal Templates
  • HOA Guide
  • Foreclosure Guide
  • Condo Turnover Guide

Academy

  • All Courses
  • RA 9646 Essentials

Insights

  • Reports
  • Blog

Directory

  • Find Brokers
  • Browse Projects
  • Exam Passers
  • By Location

For Professionals

  • Claim Your Profile
  • Create Realty
  • Dashboard

Company

  • About
  • Contact
  • Data Disclaimer
  • Corrections
  • Privacy Policy
  • Terms of Service

Powered by licensed professionals using verified data from PRC, DHSUD, and BIR.

© 2026 REN.PH. All rights reserved.

FacebookTwitter
R
REN.PH
Broker Verification
Check if a broker is licensed
License to Sell
Verify project LTS status
DirectoryAcademyInsights
BIR Zonal Values
Land values per sqm
Transfer Tax Calculator
Calculate taxes and fees
Due Diligence Checklist
Property verification guide
Legal Templates
Document templates
HOA Guide
Know your rights (RA 9904)
Foreclosure Guide
Buying foreclosed properties
Condo Turnover Guide
Unit turnover checklist
About
SearchSign In
ToolsZonal ValuesCamarines SurNaga CityLerma

BIR Zonal Values in Lerma

Naga City, Camarines Sur · RDO ()

Effective: 2024

Lerma Zonal Value Summary (2026)

Lerma is a barangay in Naga City, Camarines Sur with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Street-level residential values range from ₱2,500 to ₱14,400 per square meter, with a median of ₱12,000/sqm. The highest-valued residential street is LERMA STREET (EXT) at ₱14,400/sqm. Commercial zonal values reach up to ₱42,000/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 Lerma.

Residential
-
Commercial
-
Industrial
-
Estimate Your Property Tax in Lerma

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

No zonal value available for residential properties in Lerma.

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.

Zone Type Distribution

Residential5 of 6 streets (83.3%)
Commercial1 of 6 streets (16.7%)

Street Rankings

Top 5 Highest Residential
  1. 1.LERMA STREET (EXT)(LAKANDULA ST – LERMA CHAPEL)₱14,400/sqm
  2. 2.BALINTAWAK STREET(LAKANDULA ST – TABUCO BDRY)₱12,000/sqm
  3. 3.LAKANDULA STREET(BALINTAWAK ST – LERMA ST)₱12,000/sqm
  4. 4.RAILROAD TRACK(LERMA ST – TRIANGULO BDRY)₱5,400/sqm
  5. 5.BLIGHTED AREA(FLORENTINO GINZA PROPERTY)₱2,500/sqm
Top 5 Most Affordable
  1. 1.BLIGHTED AREA(FLORENTINO GINZA PROPERTY)₱2,500/sqm
  2. 2.RAILROAD TRACK(LERMA ST – TRIANGULO BDRY)₱5,400/sqm
  3. 3.BALINTAWAK STREET(LAKANDULA ST – TABUCO BDRY)₱12,000/sqm
  4. 4.LAKANDULA STREET(BALINTAWAK ST – LERMA ST)₱12,000/sqm
  5. 5.LERMA STREET (EXT)(LAKANDULA ST – LERMA CHAPEL)₱14,400/sqm
Top 1 Commercial Streets
  1. 1.PANGANIBAN STREET(BALINTAWAK ST – TRIANGULO)₱42,000/sqm
Streets
6
Median Residential
₱12,000
Residential Range
₱2,500-₱14,400
Avg Commercial
₱42,000

Zonal Values by Street

LocationResidentialCommercialIndustrial
Lerma---
↳ BALINTAWAK STREET(LAKANDULA ST – TABUCO BDRY)
₱12,000--
↳ BLIGHTED AREA(FLORENTINO GINZA PROPERTY)
₱2,500--
↳ LAKANDULA STREET(BALINTAWAK ST – LERMA ST)
₱12,000--
↳ LERMA STREET (EXT)(LAKANDULA ST – LERMA CHAPEL)
₱14,400--
↳ PANGANIBAN STREET(BALINTAWAK ST – TRIANGULO)
-₱42,000-
↳ RAILROAD TRACK(LERMA ST – TRIANGULO BDRY)
₱5,400--

Frequently Asked Questions about Lerma

Which street has the highest zonal value in Lerma?
LERMA STREET (EXT) has the highest residential zonal value in Lerma at ₱14,400 per square meter. It is located LAKANDULA ST – LERMA CHAPEL. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lerma?
The most affordable street-level residential zonal value in Lerma is ₱2,500/sqm, found on BLIGHTED AREA. It is located FLORENTINO GINZA PROPERTY. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How many streets have BIR zonal values in Lerma?
There are 6 streets with published BIR zonal value classifications in Lerma, Naga City. The breakdown by zone type: 5 residential (83.3%), 1 commercial (16.7%).

Other Barangays in Naga City

Dayangdang₱7,800/sqmTriangulo₱4,800/sqmSta. Cruz₱4,600/sqmBagumbayan Norte₱4,500/sqmBagumbayan Sur₱4,500/sqmConcepcion Grande₱4,500/sqm
About These Values

These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in Lerma, Naga City.

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)

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 Page

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