BIR Official
2026
Active

DEL REY SUBD Latest Zonal Value

City of Caloocan

Housal tracks 12 BIR zonal value entries in DEL REY SUBD (City of Caloocan). Zonal values range from ₱7,500/sqm to ₱17,000/sqm (average ₱11,200/sqm). Top classifications: CR (4), I (4), RR (4). Source: Bureau of Internal Revenue (BIR). Last checked May 23, 2026.

Department Order:DO 046-2023
Effective:Sep 16, 2023
Status:Current / Active
Classifications:3
BIR Official

DEL REY SUBD Zonal Value

City of Caloocan

Current Zonal Value
₱10,400/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱10,400
/sqm
DO 046-2023
Commercial Regular
₱17,000
/sqm
DO 046-2023
Industrial
₱15,300
/sqm
DO 046-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in DEL REY SUBD.

Zonal Value Breakdown — DEL REY SUBD

Official BIR assessment per square meter. Matched via: Building Name (DEL REY SUBD)

RR

Residential Regular

DO 046-2023

₱10,400/sqm
CR

Commercial Regular

DO 046-2023

₱17,000/sqm
I

Industrial

DO 046-2023

₱15,300/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
IIndustrial

Each classification has a separate BIR-assessed value per square meter applicable to DEL REY 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