S A15 3, Mahatao — BIR Zonal Values 2026

Complete BIR zonal values for S A15 3 in Mahatao, Batanes. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.

Barangay S A15 3 in Mahatao, Batanes has 36 BIR zonal value records spanning 1 property classification: Residential. Zonal values range from ₱3/sqm to ₱360/sqm, with a barangay-wide average of ₱126/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱450 to ₱54,000, while the estimated market value ranges from ₱22,650 to ₱37,800. Property sellers in S A15 3 can expect total transfer costs of approximately ₱1,513 on a 150 sqm lot — including capital gains tax (₱1,134), documentary stamp tax (₱284), and local transfer tax (₱95).

36
Records
₱3
Lowest / sqm
₱360
Highest / sqm

BIR Zonal Value

₱3 — ₱360/sqm

Official BIR rate · Residential

Est. Market Value

₱151 — ₱252/sqm

Estimated · 1.2×–2× zonal rate

Nearby Avg

₱126/sqm

Average of nearby barangays

Sample Lot (150 sqm)

₱18,900 — ₱37,800

Based on 150 sqm lot

Estimated Transaction Costs (150 sqm lot)

Capital Gains Tax (6%)
Seller pays · 6% of zonal value
₱1,134
Documentary Stamp Tax (1.5%)
Buyer pays · 1.5% of selling price
₱284
Transfer Tax (0.5%)
Buyer pays · 0.5% of zonal value
₱95
Total Estimated Costs₱1,513

Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.

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LandValue Intelligence Score™ LVIS™
PSA-based estimate

BIR Zonal

₱126/sqm

Tax floor

LVIS™ Score

₱158/sqm

Market estimate

PSA Factor

1.25x

2026 index

LVIS™ Score ₱158/sqm

Estimated market range for S A15 3

₱134/sqm — ₱181/sqm

Get your exact S A15 3 valuation

Based on BIR zonal values + PSA 2026 construction index · Updated March 2026

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BIR zonal value ≠ actual market value

BIR Tax Base

₱126/sqm

Est. Market Value

₱151 – ₱252/sqm

⚠ Selling at BIR rate on a 150 sqm lot? You could leave ₱4,000 on the table.

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Zonal Values in S A15 3

Street / VicinityClassificationZonal Value
2nd ClassResidential₱4/sqm
2nd ClassResidential₱5/sqm
2nd ClassResidential₱7/sqm
2nd ClassResidential₱9/sqm
2nd ClassResidential₱10/sqm
3rd ClassResidential₱3/sqm
3rd ClassResidential₱4/sqm
3rd ClassResidential₱6/sqm
3rd ClassResidential₱9/sqm
ALL LOTSResidential₱180/sqm
ALL OTHER STREETSResidential₱180/sqm
ALL RESIDENTIAL LOTSResidential₱180/sqm
ALONG WATER WAYResidential₱250/sqm
BEATERIA ST.,ALMENDRAS ST.Residential₱360/sqm
BONIFACIO ST.Residential₱120/sqm
Cornland/Mongo landResidential₱5/sqm
CREEK & INTERIOR ROAD TO IMNAJBUResidential₱180/sqm
GARCIA ST. & QUIRINO ST.Residential₱250/sqm
Garlic landResidential₱10/sqm
JACINTO ST.&J.A. SANTOS ST.Residential₱250/sqm
LUCERO ST.,QUEZON ST.Residential₱300/sqm
Morera St.,Pendiente St.Residential₱240/sqm
National Road,Antonio St.,Asuncion St.,Residential₱360/sqm
NATIVIDAD ST. & LAUREL ST.Residential₱180/sqm
Northeast and Southwest SidesResidential₱180/sqm
Northeast SideResidential₱180/sqm
Onion landResidential₱7/sqm
Pasture LandResidential₱5/sqm
RicelandResidential₱10/sqm
ROXAS ST.,PAZ ST.,LOZANO ST.,Residential₱300/sqm
Ubiland/Camote land/Tugui landResidential₱5/sqm
UNNAMED ST.BESIDE MNHSResidential₱250/sqm
V.LUNA ST.Residential₱250/sqm
VALDESCO ST.Residential₱250/sqm
vegetable landResidential₱5/sqm
Vegetable landResidential₱5/sqm

Property Classifications

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