BIR Official
2026
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CAL. IND. SUBD. Latest Zonal Value

City of Caloocan
Department Order:DO 046-2023
Effective:Sep 16, 2023
Status:Current / Active
Classifications:2
BIR Official

CAL. IND. SUBD. Zonal Value

City of Caloocan

Current Zonal Value
₱16,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Regular
₱16,000
/sqm
DO 046-2023
Industrial
₱13,800
/sqm
DO 046-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in CAL. IND. SUBD..

Zonal Value Breakdown — CAL. IND. SUBD.

Official BIR assessment per square meter. Matched via: Building Name (CAL. IND. SUBD.)

CR

Commercial Regular

DO 046-2023

₱16,000/sqm
I

Industrial

DO 046-2023

₱13,800/sqm

What This Zonal Value Covers

CRCommercial Regular
IIndustrial

Each classification has a separate BIR-assessed value per square meter applicable to CAL. IND. SUBD..

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