City of Naga, Camarines Sur · RDO 065 (Naga City, Camarines Sur)
Data last verified 2026-06-09 · see recent updates
DO 034-2024 · BIR schedule effectivity: 2024-04-11
PSGC 0501724012
Del Rosario is a barangay in Naga, Camarines Sur with 19 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 065 (Naga City, Camarines Sur), based on the BIR Department Order covering Del Rosario. The average residential zonal value across classified streets is ₱5,781/sqm (median ₱5,700/sqm). Street-level residential values range from ₱3,000 to ₱9,600 per square meter. The highest-valued residential street is Camella Naga at ₱9,600/sqm. Commercial zonal values reach up to ₱20,000/sqm. The majority of classified streets (84.2%) 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 Del Rosario.
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 Del Rosario barangay-level residential value of ₱5,781/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 |
|---|---|---|---|
| Del Rosario | - | - | - |
↳ Monte Cielo II Subd | ₱6,500 | - | - |
↳ All Lots(Along National Road) | - | ₱20,000 | - |
↳ All Lots(Interior Lots) | ₱6,000 | - | - |
↳ Cararayan-del Rosario(Amesola Spring Resort (Formerly Razon Resort)) | - | - | - |
↳ Cararayan-del Rosario(Nat’l Highway-Cararayan Bdry) | ₱4,800 | - | - |
↳ Cararayan-del Rosario(Interior Lots) | ₱4,200 | - | - |
↳ Blighted Areas(Drupa) | ₱3,000 | - | - |
↳ All Other Lots(Drupa) | ₱3,600 | - | - |
↳ All Agricultural Lots(Drupa) | - | - | - |
↳ Doña Conchita Subd(Drupa) | ₱6,000 | - | - |
↳ Drupa Urban Poor(Drupa) | ₱3,000 | - | - |
↳ Jardin Real Subd(Phase I) | ₱9,000 | - | - |
↳ Monte Cielo I Subd | ₱9,000 | - | - |
↳ Villa Corazon Subd(Phase I & II) | ₱6,000 | - | - |
↳ Naga City Employees I(Phase I & II) | ₱5,400 | - | - |
↳ Camella Naga(Phase I & II) | ₱9,600 | - | - |
↳ Lessandra Naga(Phase I & II) | ₱8,400 | - | - |
↳ Socialized Housing(Johnville Subd. I) | ₱4,500 | - | - |
↳ Socialized Housing(Johnville Subd. II) | ₱3,500 | - | - |
These zonal values are published by BIR RDO 065 (Naga City, Camarines Sur) and represent the minimum taxable value per square meter for properties in Del Rosario, City of Naga.
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.