BIR Official
2026
Active

Diliman Latest Zonal Value

Quezon City
Department Order:DO 14-18
Effective:May 8, 2018
Status:Current / Active
Classifications:2
BIR Official

Diliman Zonal Value

Quezon City

Current Zonal Value
₱3,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱3,000
/sqm
DO 14-18
Commercial Regular
₱2,400
/sqm
DO 14-18
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Diliman
2

Diliman | 2BR 286sqm House & Lot for Sale in Quezon City
For Sale

₱58,800,000

Diliman | 2BR 286sqm House & Lot for Sale in Quezon City

Quezon City

Bedrooms

2 BR

Bathrooms

4

Floor Area

286.00 sqm

Lot Area

600.00 sqm

Parking

1

Diliman | Lot for Sale in Quezon City
For Sale

₱38,000,000

Diliman | Lot for Sale in Quezon City

Quezon City

Lot Area

409.00 sqm

Zonal Value Breakdown — Diliman

Official BIR assessment per square meter. Matched via: Building Name (DILIMAN ST.)

RR

Residential Regular

DO 14-18

₱3,000/sqm
CR

Commercial Regular

DO 14-18

₱2,400/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

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

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