BIR Official
2026
Active

Aurora Blvd Latest Zonal Value

Pasay City
Department Order:DO 43-2023
Effective:Sep 1, 2023
Status:Current / Active
Classifications:3
BIR Official

Aurora Blvd Zonal Value

Pasay City

Current Zonal Value
₱90,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱90,000
/sqm
DO 43-2023
Commercial Regular
₱135,000
/sqm
DO 43-2023
X
₱135,000
/sqm
DO 43-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Aurora Blvd
1

Zonal Value Breakdown — Aurora Blvd

Official BIR assessment per square meter. Matched via: Building Name (AURORA BLVD., AURORA BLVD)

RR

Residential Regular

DO 43-2023

₱90,000/sqm
CR

Commercial Regular

DO 43-2023

₱135,000/sqm
X

X

DO 43-2023

₱135,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
XX

Each classification has a separate BIR-assessed value per square meter applicable to Aurora Blvd.

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