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2026
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Lima Estate - Batangas Latest Zonal Value

Batangas
Department Order:DO 35-2022
Status:Current / Active
Classifications:9
BIR Official

Lima Estate - Batangas Zonal Value

Batangas

Current Zonal Value
₱75,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Condo
₱75,000
/sqm
DO 35-2022
Residential Regular
₱10,000
/sqm
DO 35-2022
Commercial Regular
₱17,000
/sqm
DO 35-2022
Industrial
₱16,500
/sqm
DO 35-2022
A39
₱1,000
/sqm
DO 35-2022
A40
₱1,500
/sqm
DO 35-2022
A50
₱1,200
/sqm
DO 35-2022
GP
₱2,300
/sqm
DO 35-2022
X
₱16,000
/sqm
DO 35-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Lima Estate - Batangas
1

Zonal Value Breakdown — Lima Estate - Batangas

Official BIR assessment per square meter. Matched via: token_match (BATANGAS BAY, BATANGAS CITY REAL HOTEL, BATANGAS PORT DIVERSION ROAD +5 more)

CC

Commercial Condo

DO 35-2022

₱75,000/sqm
RR

Residential Regular

DO 35-2022

₱10,000/sqm
CR

Commercial Regular

DO 35-2022

₱17,000/sqm
I

Industrial

DO 35-2022

₱16,500/sqm
A39

A39

DO 35-2022

₱1,000/sqm
A40

A40

DO 35-2022

₱1,500/sqm
A50

A50

DO 35-2022

₱1,200/sqm
GP

GP

DO 35-2022

₱2,300/sqm
X

X

DO 35-2022

₱16,000/sqm

What This Zonal Value Covers

CCCommercial Condo
RRResidential Regular
CRCommercial Regular
IIndustrial
A39A39
A40A40
A50A50
GPGP
XX

Each classification has a separate BIR-assessed value per square meter applicable to Lima Estate - Batangas.

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