BIR Official
2026
Active

Better Living Subdivision Latest Zonal Value

City of Parañaque
Department Order:DO 049-23
Effective:Sep 29, 2023
Status:Current / Active
Classifications:2
BIR Official

Better Living Subdivision Zonal Value

City of Parañaque

Current Zonal Value
₱45,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱45,000
/sqm
DO 049-23
Commercial Regular
₱62,000
/sqm
DO 049-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Better Living Subdivision
1

Better Living Subdivision | 4BR House & Lot for Sale in Parañaque City
For Sale

₱20,000,000

Better Living Subdivision | 4BR House & Lot for Sale in Parañaque City

City of Parañaque

Bedrooms

4 BR

Bathrooms

3

Lot Area

227.00 sqm

Parking

3

Zonal Value Breakdown — Better Living Subdivision

Official BIR assessment per square meter. Matched via: token_match (BETTER LIVING (SUNVALLEY))

RR

Residential Regular

DO 049-23

₱45,000/sqm
CR

Commercial Regular

DO 049-23

₱62,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to Better Living Subdivision.

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