BIR Official
2026
Active

Pico De Loro Latest Zonal Value

Batangas CitySM Prime Holdings
Department Order:DO 35-2022
Status:Current / Active
Classifications:3
BIR Official

Pico De Loro Zonal Value

Batangas City

Current Zonal Value
₱80,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱80,000
/sqm
DO 35-2022
Commercial Condo
₱105,000
/sqm
DO 35-2022
A40
₱20,000
/sqm
DO 35-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Pico De Loro
4

Pico De Loro Beach & Country Club | 2BR 91sqm Condo for Sale in Batangas
For Sale

₱14,635,299

Pico De Loro Beach & Country Club | 2BR 91sqm Condo for Sale in Batangas

Batangas

Bedrooms

2 BR

Bathrooms

2

Floor Area

91.47 sqm

Parking

1

Pico De Loro | 2BR 91sqm Condo for Sale in Batangas
For Sale

₱12,000,000

Pico De Loro | 2BR 91sqm Condo for Sale in Batangas

Batangas

Bedrooms

2 BR

Bathrooms

2

Floor Area

91.39 sqm

Parking

2

Pico De Loro | 1BR 55sqm Condo for Sale in Batangas
For Sale

₱8,000,000

Pico De Loro | 1BR 55sqm Condo for Sale in Batangas

Batangas

Bedrooms

1 BR

Bathrooms

1

Floor Area

55.04 sqm

Zonal Value Breakdown — Pico De Loro

Official BIR assessment per square meter. Matched via: Building Name (PICO DE LORO BEACH AND COUNTRY CLUB, PICO DE LORO)

RC

Residential Condo

DO 35-2022

₱80,000/sqm
CC

Commercial Condo

DO 35-2022

₱105,000/sqm
A40

A40

DO 35-2022

₱20,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
A40A40

Each classification has a separate BIR-assessed value per square meter applicable to Pico De Loro.

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