BIR Official
2026
Active

Duplex House Latest Zonal Value

City of Manila
Department Order:DO 75-17
Effective:Jan 25, 2018
Status:Current / Active
Classifications:5
BIR Official

Duplex House Zonal Value

City of Manila

Current Zonal Value
₱105,500/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱105,500
/sqm
DO 75-17
Commercial Condo
₱80,000
/sqm
DO 21-19
Residential Regular
₱11,000
/sqm
DO 78-19
Parking Slot
₱50,000
/sqm
DO 21-19
₱35,000
/sqm
DO 27-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Duplex House
1

Duplex House | 3BR House & Lot for Sale in City Of Manila
For Sale

₱15,000,000

Duplex House | 3BR House & Lot for Sale in City Of Manila

City of Manila

Bedrooms

3 BR

Lot Area

180.00 sqm

Zonal Value Breakdown — Duplex House

Official BIR assessment per square meter. Matched via: token_match (THE ROYAL PLAZA TOWNHOUSE- CCT, MILESTONE TOWNHOUSES @ GOV FORBES-TCT, GOV. FORBES TOWNHOUSES (ANCHOR TOWNHOUSES)-TCT +16 more)

RC

Residential Condo

DO 75-17

₱105,500/sqm
CC

Commercial Condo

DO 21-19

₱80,000/sqm
RR

Residential Regular

DO 78-19

₱11,000/sqm
PS

Parking Slot

DO 21-19

₱50,000/sqm

DO 27-19

₱35,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
PSParking Slot

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

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