LEONA SUBD. Latest Zonal Value
Housal tracks 5 BIR zonal value entries in LEONA SUBD. (Orani). Zonal values range from ₱150/sqm to ₱4,000/sqm (average ₱2,230/sqm). Top classifications: RR (4), A2 (1). Source: Bureau of Internal Revenue (BIR). Last checked October 20, 2026.
LEONA SUBD. Zonal Value
Tapulao, Orani
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — LEONA SUBD.
Official BIR assessment per square meter. Matched via: Building Name (LEONA SUBD.)
Residential Regular
DO 22-2022
A2
DO 22-2022
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to LEONA 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
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