Laiya Ibabao, San Juan — BIR Zonal Values 2026

Complete BIR zonal values for Laiya Ibabao in San Juan, Ilocos Sur. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.

Barangay Laiya Ibabao in San Juan, Ilocos Sur has 20 BIR zonal value records spanning 3 property classifications: Commercial Residential, Mixed Use, Residential. Zonal values range from ₱2,000/sqm to ₱27,000/sqm, with a barangay-wide average of ₱8,675/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱300,000 to ₱4,050,000, while the estimated market value ranges from ₱1,561,500 to ₱2,602,500. Property sellers in Laiya Ibabao can expect total transfer costs of approximately ₱104,100 on a 150 sqm lot — including capital gains tax (₱78,075), documentary stamp tax (₱19,519), and local transfer tax (₱6,506).

20
Records
₱2,000
Lowest / sqm
₱27,000
Highest / sqm

BIR Zonal Value

₱2,000 — ₱27,000/sqm

Official BIR rate · Mixed Use

Est. Market Value

₱10,410 — ₱17,350/sqm

Estimated · 1.2×–2× zonal rate

Nearby Avg

₱8,675/sqm

Average of nearby barangays

Sample Lot (150 sqm)

₱1,301,250 — ₱2,602,500

Based on 150 sqm lot

Estimated Transaction Costs (150 sqm lot)

Capital Gains Tax (6%)
Seller pays · 6% of zonal value
₱78,075
Documentary Stamp Tax (1.5%)
Buyer pays · 1.5% of selling price
₱19,519
Transfer Tax (0.5%)
Buyer pays · 0.5% of zonal value
₱6,506
Total Estimated Costs₱104,100

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

₱8,675/sqm

Tax floor

LVIS™ Score

₱10,844/sqm

Market estimate

PSA Factor

1.25x

2026 index

LVIS™ Score ₱10,844/sqm

Estimated market range for Laiya Ibabao

₱9,217/sqm — ₱12,470/sqm

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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

₱10,250/sqm

Est. Market Value

₱12,300 – ₱20,500/sqm

⚠ Selling at BIR rate on a 150 sqm lot? You could leave ₱307,000 on the table.

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Zonal Values in Laiya Ibabao

Street / VicinityClassificationZonal Value
ALL OTHER RESORTS*******Mixed Use₱7,000/sqm
ALL OTHER STREETS**Commercial Residential₱2,000/sqm
ALL OTHER STREETS**Commercial Residential₱4,000/sqm
ALL OTHER STREETS**Mixed Use₱7,500/sqm
ALL OTHER SUBDIVISIONS*****Commercial Residential₱6,000/sqm
CALA LAIYA*******Mixed Use₱7,500/sqm
DOÑA NENA BEACH RESORT*******Mixed Use₱7,500/sqm
FIRST LAIYA VENTURES AND MANAGEMENT INC.*******Mixed Use₱7,500/sqm
INFINITY WHITE BEACH RESORT*******Mixed Use₱7,500/sqm
KAHIDLAW RESORT*******Mixed Use₱7,500/sqm
KLUB KELUARGA*******Mixed Use₱7,500/sqm
KOTA KELUARGACommercial Residential₱13,500/sqm
ONE LAIYA BEACH RESORT*******Mixed Use₱7,500/sqm
PLAYA LAIYA PHASE 1,2,3A-3F WITH NO SEA VIEWCommercial Residential₱16,000/sqm
PLAYA LAIYA PHASE 3F, 4 (NEAR BEACHFRONT)Commercial Residential₱27,000/sqm
PORTO LAIYACommercial Residential₱13,500/sqm
PORTO LAIYAResidential₱11,000/sqm
SAN JUAN-LAIYA ROADCommercial Residential₱4,500/sqm
SAN JUAN-LAIYA ROADCommercial Residential₱5,000/sqm
SAN JUAN-LAIYA ROADMixed Use₱4,000/sqm

Property Classifications

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Nearby Barangays in San Juan

Abualan Avg. zonal value: ₱871/sqm Abung Avg. zonal value: ₱1,656/sqm Addition Hills Avg. zonal value: ₱67,400/sqm Addition Hills (Continuation) Avg. zonal value: ₱100,000/sqm Agay-Ay Avg. zonal value: ₱85/sqm

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