BIR Official
2026
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8 Spatial Davao Latest Zonal Value

Department Order:DO 032-21
Effective:Dec 21, 2021
Status:Current / Active
Classifications:7
BIR Official

8 Spatial Davao Zonal Value

Davao City

Current Zonal Value
₱76,700/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱76,700
/sqm
DO 032-21
Residential Regular
₱18,200
/sqm
Commercial Regular
₱26,700
/sqm
DO 032-21
Parking Slot
₱53,300
/sqm
DO 032-21
Industrial
₱39,500
/sqm
A50
₱1,470
/sqm
DO 032-21
X
₱42,000
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in 8 Spatial Davao.

Zonal Value Breakdown — 8 Spatial Davao

Official BIR assessment per square meter. Matched via: token_match ((DAVAO-COTABATO ROAD), (DAVAO-COTABATO NHWAY), ROAD FROM DAVAO RIVER TO ACACIA ST OF JUNA SUBD. +23 more)

RC

Residential Condo

DO 032-21

₱76,700/sqm
RR

Residential Regular

₱18,200/sqm
CR

Commercial Regular

DO 032-21

₱26,700/sqm
PS

Parking Slot

DO 032-21

₱53,300/sqm
I

Industrial

₱39,500/sqm
A50

A50

DO 032-21

₱1,470/sqm
X

X

₱42,000/sqm

What This Zonal Value Covers

RCResidential Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
IIndustrial
A50A50
XX

Each classification has a separate BIR-assessed value per square meter applicable to 8 Spatial Davao.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes