BIR Official
2026
Active

Leisure Farms Latest Zonal Value

Department Order:DO 35-2022
Status:Current / Active
Classifications:16
BIR Official

Leisure Farms Zonal Value

Batangas

Current Zonal Value
₱90,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱90,000
/sqm
DO 35-2022
Commercial Condo
₱105,000
/sqm
DO 35-2022
Residential Regular
₱33,000
/sqm
DO 35-2022
Commercial Regular
₱45,000
/sqm
DO 35-2022
CL
₱7,000
/sqm
DO 35-2022
Industrial
₱20,000
/sqm
DO 35-2022
A26
₱200
/sqm
DO 35-2022
A36
₱200
/sqm
DO 35-2022
A39
₱1,000
/sqm
DO 35-2022
A40
₱5,500
/sqm
DO 35-2022
A50
₱2,500
/sqm
DO 35-2022
A7
₱500
/sqm
DO 35-2022
GL
₱9,500
/sqm
DO 35-2022
GP
₱12,000
/sqm
DO 35-2022
X
₱35,000
/sqm
DO 35-2022
₱44,765
/sqm
DO 35-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Leisure Farms
6

Leisure Farms | 1BR 375sqm House & Lot for Sale in Batangas
For Sale

₱25,000,000

Leisure Farms | 1BR 375sqm House & Lot for Sale in Batangas

Batangas

Bedrooms

1 BR

Bathrooms

2

Floor Area

375.00 sqm

Lot Area

1400.00 sqm

Leisure Farms | 3BR 220sqm House & Lot for Sale in Batangas
For Sale

₱19,550,000

Leisure Farms | 3BR 220sqm House & Lot for Sale in Batangas

Batangas

Bedrooms

3 BR

Bathrooms

3

Floor Area

220.00 sqm

Lot Area

1097.00 sqm

Parking

2

Zonal Value Breakdown — Leisure Farms

Official BIR assessment per square meter. Matched via: City (ALL OTHER STREETS, BATANGAS BAY, SEASHORE +268 more)

RC

Residential Condo

DO 35-2022

₱90,000/sqm
CC

Commercial Condo

DO 35-2022

₱105,000/sqm
RR

Residential Regular

DO 35-2022

₱33,000/sqm
CR

Commercial Regular

DO 35-2022

₱45,000/sqm
CL

Commercial Lot

DO 35-2022

₱7,000/sqm
I

Industrial

DO 35-2022

₱20,000/sqm
A26

A26

DO 35-2022

₱200/sqm
A36

A36

DO 35-2022

₱200/sqm
A39

A39

DO 35-2022

₱1,000/sqm
A40

A40

DO 35-2022

₱5,500/sqm
A50

A50

DO 35-2022

₱2,500/sqm
A7

A7

DO 35-2022

₱500/sqm
GL

GL

DO 35-2022

₱9,500/sqm
GP

GP

DO 35-2022

₱12,000/sqm
X

X

DO 35-2022

₱35,000/sqm

DO 35-2022

₱44,765/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
CLCommercial Lot
IIndustrial
A26A26
A36A36
A39A39
A40A40
A50A50
A7A7
GLGL
GPGP
XX

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

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