BIR Zonal Values Philippines
Search official Bureau of Internal Revenue per-square-meter property valuations across 0 cities and 0 regions — used to compute Capital Gains Tax (CGT), Documentary Stamp Tax (DST), and other property transfer taxes.
Browse by Region
View all →What is a BIR Zonal Value?
A BIR zonal value is the per-square-meter rate set by the Bureau of Internal Revenue's Revenue District Office (RDO) for tax-purpose valuation of real property. Zonal values are published per Department Order, organized by RDO and revised periodically. They serve as the floor when computing real estate taxes during property transfers.
How it's used: Capital Gains Tax (CGT) is 6% of the gross selling price or zonal value, whichever is higher. Documentary Stamp Tax (DST) is 1.5% on the same basis. For example, on a ₱5M sale where the zonal value is ₱4M, CGT = ₱5M × 6% = ₱300,000 (paid by the seller within 30 days of sale).
Where it differs from market value: Zonal values typically lag market price and reflect the BIR's conservative valuation. Market values can be 30-100% higher depending on classification (residential R1/R2/R3 vs commercial C1-C5 vs industrial) and street-level positioning. Always cross-reference with your local RDO for the latest published rate before any transaction.