BIR Official
2026
Active
HIGHLAND SUBD Latest Zonal Value
Housal tracks 2 BIR zonal value entries in HIGHLAND SUBD. Zonal values range from ₱2,000/sqm to ₱10,450/sqm (average ₱6,225/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked June 19, 2026.
Department Order:DO 02-2022
Effective:Mar 3, 2022
Status:Current / Active
Classifications:1
BIR Official
HIGHLAND SUBD Zonal Value
Philippines
Current Zonal Value
₱10,450/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — HIGHLAND SUBD
Official BIR assessment per square meter. Matched via: Building Name (WEST HIGHLAND SUBDIVISION, HIGHLAND SUBD)
RR
Residential Regular
DO 02-2022
₱10,450/sqm
What This Zonal Value Covers
RR — Residential Regular
Each classification has a separate BIR-assessed value per square meter applicable to HIGHLAND 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