BIR Official
2026
Active
EMERALD SUBD Latest Zonal Value
Housal tracks 27 BIR zonal value entries in EMERALD SUBD. Zonal values range from ₱350/sqm to ₱22,000/sqm (average ₱7,819/sqm). Top classifications: RR (24), CR (4). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.
Department Order:DO 24-2023
Effective:Jun 5, 2023
Status:Current / Active
Classifications:2
BIR Official
EMERALD SUBD Zonal Value
Philippines
Current Zonal Value
₱22,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — EMERALD SUBD
Official BIR assessment per square meter. Matched via: Building Name (EMERALD SUBD.(STA. LUCIA), EMERALD SUBD, EMERALD SUBD. +2 more)
RR
Residential Regular
DO 24-2023
₱22,000/sqm
CR
Commercial Regular
DO 005-24
₱19,000/sqm
What This Zonal Value Covers
RR — Residential Regular
CR — Commercial Regular
Each classification has a separate BIR-assessed value per square meter applicable to EMERALD 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